| 综合结转分步法和逐步结转分步法价值流流转之比较 |
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| 引用本文： | 张萍.综合结转分步法和逐步结转分步法价值流流转之比较[J].十堰职业技术学院学报,2014(5):92-94. |
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| 作者姓名： | 张萍 |
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| 作者单位： | 湖北工业职业技术学院 经济贸易系,湖北 十堰,442000 |
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| 基金项目： | 湖北工业职业技术学院教研项目:“高职《成本会计》课程教学方法研究”(20132JB15)阶段性成果。 |
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| 摘 要： | 为了适应企业生产类型的不同特点和成本管理的要求,分步法分为逐步结转分步法和平行结转分步法。逐步结转分步法又分为逐步综合结转分步法和逐步分项结转分步法。会计人员必须熟练掌握在各种分步法下的成本计算方法和技能,以适应不同企业的成本会计岗位。
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| 关 键 词： | 逐步综合结转 逐步分项结转 价值流 |
Comparison between Integrated Carry-over Fractional Steps Method and Gradual Carry-over Fractional Steps Method of Value Stream Flow |
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| ZHANG Ping.Comparison between Integrated Carry-over Fractional Steps Method and Gradual Carry-over Fractional Steps Method of Value Stream Flow[J].Journal of Shiyan Technical Institute,2014(5):92-94. |
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| Authors: | ZHANG Ping |
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| Institution: | ZHANG Ping ( Department of Economy and Trade, Hubei Industrial Polytechnic, Shiyan 442000, China) |
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| Abstract: | In order to adapt to different features of enterprise production types and requirements of cost management, fractional steps method is divided into gradual carry-over fractional steps method and parallel carry-over fractional steps method. The former one can be divided into gradual integrated carry-over fractional steps method and gradual partial carry-over fractional steps method . Accountants must master the calculation approaches and skills of cost management under all kinds of process costing method in or-der to get used to the positions of management accounting in different enterprises. |
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| Keywords: | gradual integrated carry-over fractional steps method gradual partial carry-over fractional steps method value stream |
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