Continuous process cost accounting 連續(xù)步序成本會(huì)計(jì)
There are two basic types of cost accounting systems : job order cost accounting and process cost accounting 有兩種基本的成本會(huì)計(jì)方法:分披成本會(huì)計(jì)與分步成本會(huì)計(jì)。
Processing cost accounting is widely used in construction , print ? ing , and machine shop operations , because often the products or batches of product vary in their material components and manner of production 分步成本計(jì)算廣泛運(yùn)用于建筑業(yè)、運(yùn)輸業(yè)或機(jī)械加工車間等領(lǐng)域,因?yàn)?,他們的產(chǎn)品或產(chǎn)品批別在材料的組成和生產(chǎn)的方式上往往不同。
In contrast , process cost accounting lends itself most readily to the production of a large volume of undifferentiated products manufactured in a " continuous flow " operation , such as distilla ? tion of fuels or the manufacture of paint 相反地,分步成本會(huì)計(jì)則最適用于在連續(xù)流程操作中制造大量無差別產(chǎn)品的生產(chǎn),例如燃料蒸餾或油漆的制造。
Starting out with an analysis of the theoretical meaning of the process cost accounting both home and abroad , this paper sets out to make a comparison of the cost accounting methods of both sides , expecting to learn from the west their advanced theories to help us improve the level of cost accounting 摘要本文從分析中西方分步法成本核算的理論內(nèi)涵出發(fā),比較雙方成本核算的方法,期望我們能夠?qū)W習(xí)西方先進(jìn)的理論思想,提高成本核算的水平。