| 试论辅助生产费用的分配方法-计划成本法 |
| |
| 引用本文： | 吴威名,赵巧云. 试论辅助生产费用的分配方法-计划成本法[J]. 白城师范学院学报, 2003, 0(3) |
| |
| 作者姓名： | 吴威名 赵巧云 |
| |
| 作者单位： | 白城师范学院经济管理系，白城卫校 137000 |
| |
| 摘 要： | 在采用计划成本法分配辅助生产费用的基础上,计算计划成本差异率,用计划成本差异率把实际成本与计划成本的差异额分配到各受益对象,克服将辅助生产费用的实际成本与计划成本之间的计划成本差异额全部计入管理费用的做法。使之符合收入和费用相配比的原则,提高企业成本计算的准确程度。
|
| 关 键 词： | 辅助生产费用 计划成本分配法 计划成本差异率 |
On the Distribution Method in the Suppplementary Production Costs-the Method of the Planned Costs |
| |
| Wu Weiming Zhao Qiaoyun. On the Distribution Method in the Suppplementary Production Costs-the Method of the Planned Costs[J]. Journal of Baicheng Normal College, 2003, 0(3) |
| |
| Authors: | Wu Weiming Zhao Qiaoyun |
| |
| Affiliation: | Wu Weiming Zhao Qiaoyun department of economy and wanagement Baicheng Teachers College Baicheng Health School 137000 |
| |
| Abstract: | Based on using the method of the planned costs to distribute the production costs,this paper introduced how l.o calculate the divergency rate in the planned coats,use it to distribute the divergency quotas betwween the real costs and the planned costs to different benefiters,and avoed that all teh divergency quotas of the planned costs between (lie real costs and the planned costs in the supplementary production costs can all be reckoned in the management costs in order to accord with the principle of income and costs and improve the accaracy in the business cost account. |
| |
| Keywords: | supplementary production costs distribution method of the planned costs divergency rate of the planned costs |
| 本文献已被 CNKI 等数据库收录！ |
