浅谈成本计算方法—品种法.doc

本科毕业设计（论文）
题 目 浅谈成本计算方法之品种法
系（院）
年 级 专 业
班 级 学 号
学生
指导教师 职 称
论文提交日期
浅谈成本计算基本方法之品种法
摘要
产品成本是企业在生产某产品过程中发生的各项生产费用的总和。产品成本计算方法是保证正确计算企业产品成本，使成本信息精确合理的前提。成本计算方法是指企业按照已确定的成本计算对象设置成本计算单，并据此计算产品成本的程序和技术。本文首先对成本核算进行概述，然后对成本计算三种基本方法品种法、分批法、分步法进行了基本阐述，接着重点阐述了品种法的含义、适用围、特点及计算程序等。最后，通过以上介绍，在相应理论的基础上，举例说明简单品种法和典型品种法的应用，并做出一定的总结。
关键词：成本计算方法 品种法 简单品种法 典型品种法
On the method of the basic cost calculation——the varietal method
Abstract
Product cost is the sum of various production expenses in the course of producting in the enterprises. The calculation method of product cost guarantees the correct way of calculating the product cost of the enterprise and is a premise for accurate and reasonable cost information. With the certain cost object, the cost calculation method is the procedure and technique setting up the cost sheets in accordance with it to calculate the production cost. After the general introduction of cost accounting, this passage basically expounds for three means to the cost accounting, varietal method, job method, the foot work, and then focus on the meaning of varietal method, scope of application, the characteristics and calculation procedures and so on. Finally, on the basis of corresponding theory, the forward introduction takes examples to illustrate the application of the simple and typical varietal method and makes some conclusions.

Key Words: Cost calculation method; Varietal method; Simple varietal method; Typical varietal method
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