逐步结转分步法两处不一致辨正  

Two Inconsistencies of Method of Fractional Steps

作　　者：张现争 ZHANG Xian-zheng(Anyang Secondary Vocational and Technical School Anyang 455000 China)

机构地区：[1]安阳市中等职业技术学校,安阳455000

出　　处：《价值工程》2018年第24期68-71,共4页Value Engineering

摘　　要：分析综合成本还原率法与成本项目比重法,两者内在机理一致,计算结果应当一致。在相同的条件下,采用约定产量法时综合逐步结转分步法与分项逐步结转分步法的分配结果应当一致,不一致的原因在于以前月份和本月转入的自制半成品成本分配不合理,应增加成本项目分配。This paper analyzes the comprehensive cost recovery rate method and the cost item weighting method. The internal mechanism is same and the calculation results should be consistent. Under the same conditions, the allocation results of the integrated method of fractional steps and the item-by-item method of fractional steps should be consistent when using the agreed output method. The reason for the inconsistency is that the cost distribution of self-made semi-finished products transferred in the previous month and this month was unreasonable, and the allocation of cost items should be increased.

关 键 词：逐步结转分步法 成本还原 综合成本还原率法 成本项目比重法 一致性 

分 类 号：F234.2[经济管理—会计学]