| 完工产品和在产品的内涵——在产品成本计算中分步法下的讨论 |
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| 引用本文： | 皇甫亚楠.完工产品和在产品的内涵——在产品成本计算中分步法下的讨论[J].商丘职业技术学院学报,2007,6(6):31-32. |
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| 作者姓名： | 皇甫亚楠 |
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| 作者单位： | 商丘职业技术学院,河南,商丘,476000 |
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| 摘 要： | 在不同类型的多步骤加工企业中，采用不同的分步法计算产品成本时，应正确理解完工产品和在产品的内涵。特别是在装配式多步骤加工企业中，平行结转分步法下，对两者内涵的分析尤为重要。
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| 关 键 词： | 完工产品 在产品 平行结转分步法 |
| 文章编号： | 1671-8127（2007）06-0031-02 |
| 收稿时间： | 2007-10-16 |
| 修稿时间： | 2007年10月16 |
The Meaning of Completed and Uncompleted Production in Process Cost |
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| HUANGFU Ya-nan.The Meaning of Completed and Uncompleted Production in Process Cost[J].Journal of Shangqiu Vocational and Technical College,2007,6(6):31-32. |
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| Authors: | HUANGFU Ya-nan |
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| Abstract: | In different type. of industry, which make production through several process, especially in assembly-type operation. It is important to understand the meaning of completed production and uncompleted production when using process costing method. In the article, the author put forward some ideas about the application of parallel process costing in assembly enterprise. |
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| Keywords: | completed production uncompleted production the application of parallel process costing |
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