[成本会计-3.pptVIP

学习目的和要求 通过本章学习，要理解和掌握产品成本计算的分类法和定额法两种辅助方法的特点、计算程序和适用范围。 第四章 产品成本计算的辅助方法 Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd. Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd. 第一节、分类法 产品成本计算的分类法是按产品类别归集生产费用，先计算产品的类别成本，然后再采用一定的分配方法，计算确定类内各种产品成本的一种方法。 Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd. Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-201