平行结转分步法分析--以A企业为例  

The Analysis of Parallel Process Costing--Take A company as an example

作　　者：戴妹 DAI Mei

机构地区：[1]广州康瑞德生物技术股份有限公司

出　　处：《当代会计》2021年第11期136-138,共3页Contemporary Accounting

摘　　要：企业在成本核算的过程中,运用平行结转分步法能够有效管理成本。A企业通过应用平行结转分步法,实现了成本的有效管理,但是,由于A企业的材料价格波动较大,使用平行结转分步法难以在不同期间进行成本考核,存在一定的不足。对此,文章基于A企业使用平行结转分步法的具体过程,提出了定额平行结转分步法的优化策略,以期为其他企业开展成本核算工作提供参考。In the process of cost accounting,enterprises can effectively manage costs by using the parallel process costing.Company A has achieved effective cost management by applying the parallel process costing.However,due to the large fluctuations in the material price,using the parallel process costing make it difficult for company A to conduct cost assessments in different periods,and there are certain shortcomings.In this regard,based on the specific process of the parallel process costing used by company A,I proposes an optimization strategy for the quota parallel process costing,and hope to provide a reference for other enterprises to carry out the work of cost accounting.

关 键 词：平行结转分步法 定额平行结转分步法 半成品 

分 类 号：F326.5[经济管理—产业经济] F302.6