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存货吸收固定制造费用的简化计算及应用
The Simplified Calculation and Application of Inventory by Fixed Manufacturing Overhead
【摘要】 利用存货发出的先进先出计价思想简化计算出全部成本法下期末存货吸收的固定制造费用,使得全部成本法与变动成本法的相互转化变得更加便捷,也为变动成本法、全部成本法在内、外决策中的应用推广提供有益的指导.
【Abstract】 Under the full costing method,this paper focuses on the calculation of inventory,absorbing fixed manufacturing overhead in a simplified way by using the pricing concept of First-in First-out method.This makes it a short-cut for the accountants to change the total cost method with the changing cost method.This paper offers a useful guidance for the application and promotion of the full costing method and the changing cost method in internal and external decision-making.
【关键词】 全部成本法;
变动成本法;
固定制造费用;
先进先出法;
【Key words】 total cost method; changing cost method; fixed manufacturing overhead; first-in first-out method;
【Key words】 total cost method; changing cost method; fixed manufacturing overhead; first-in first-out method;
- 【文献出处】 赣南师范学院学报 ,Journal of Gannan Teacher’s College , 编辑部邮箱 ,2005年06期
- 【分类号】F275
- 【下载频次】51