| “定额成本法”与“标准成本法”的比较 |
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| 引用本文： | 秦嘉龙. “定额成本法”与“标准成本法”的比较[J]. 青海师专学报, 2001, 21(6): 79-80 |
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| 作者姓名： | 秦嘉龙 |
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| 作者单位： | 秦嘉龙（青海大学,财经学院,会计系,青海,西宁,810001） |
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| 摘 要： | 通过对“定额成本法”与“标准成本法”的比较,说明两种方法在概念、核算内容、计算方法、账务处理的异同及其评价,以便在计算产品成本中,能够做到灵敏运用和行之有效地控制产品成本费用。
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| 关 键 词： | 定额成本法 标准成本法 脱离定额差异 定额变动差异 计算方法 企业 产品成本会计 |
| 文章编号： | 1007-0117(2001)06-0079-02 |
| 修稿时间： | 2001-03-27 |
On the Comparison of "the Quota Cost Method"and" the Norm Cost Method" |
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| QIN Jia-long. On the Comparison of "the Quota Cost Method"and" the Norm Cost Method"[J]. Journal of Qinghai Junior Teachers' College, 2001, 21(6): 79-80 |
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| Authors: | QIN Jia-long |
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| Abstract: | The article accounts for the concepts of the "Quota Coat Method"and the Norm Coat Method by Comparing these two method. It also explains their contents and methods of calculating, their evaluations and their handling to the accounting. The purpose of these are to be able to use the methods neatly and to be able to control the cost expenditure of the products efficiently when calculating the coat of products. |
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| Keywords: | Quota cast Norm cost Quota difference Quota varied difference the amount difference of the raw material Price different of raw material |
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