發(fā)布時(shí)間：2018-05-10 07:40

  本文選題：分步法 + 先進(jìn)先出法　； 參考：《會計(jì)之友》2017年04期

【摘要】：我國的分步法體系包括逐步結(jié)轉(zhuǎn)分步法和平行結(jié)轉(zhuǎn)分步法,其中逐步結(jié)轉(zhuǎn)分步法又分成綜合逐步結(jié)轉(zhuǎn)分步法和分項(xiàng)逐步結(jié)轉(zhuǎn)分步法。美國的分步法則包括加權(quán)平均法和先進(jìn)先出法兩種類型,其中加權(quán)平均法與我國的分項(xiàng)逐步結(jié)轉(zhuǎn)分步法原理是一樣的,先進(jìn)先出法則假設(shè)先投產(chǎn)的產(chǎn)品先完工,本期發(fā)生的生產(chǎn)成本與期初在產(chǎn)品成本分開,不混合加總在一起進(jìn)行分配。本期發(fā)生的生產(chǎn)成本首先分配給期初在產(chǎn)品將其加工為完工產(chǎn)品,再分配給本月投產(chǎn)并完工的產(chǎn)品,最后分配給部分完工的月末在產(chǎn)品。先進(jìn)先出法聚焦于本期生產(chǎn)成本的分配,能為管理者揭示前后期成本耗費(fèi)水平的變化,為管理者定價(jià)等決策提供有用的信息。為此,我國有引入并使用該方法的必要。
[Abstract]:The system of stepwise step method in our country includes stepwise carry-over method and parallel carry-over method, in which the stepwise carry-over method is divided into comprehensive stepwise carry-over method and sub-step stepwise carry-over method. In the United States, the principle of step by step is the same as that of China's step by step method, in which the weighted averaging method and the first-in-first-out method are two types. The first-in-first-out rule assumes that the products put into production are completed first in the first place. The production cost incurred in the current period is separated from the beginning of the product cost, and not mixed and added together for distribution. The production costs incurred in the current period are first distributed to the products processed as finished products at the beginning of the period, then to the products put into production and completed this month, and finally to the partially completed products at the end of the month. The first-in-first-out method focuses on the distribution of the production cost in the current period, which can reveal the change of the cost consumption level in the former and the later period, and provide useful information for the decision of the manager, such as pricing. Therefore, it is necessary to introduce and use this method in our country.
【作者單位】： 浙江財(cái)經(jīng)大學(xué)會計(jì)學(xué)院;
【分類號】：F275

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