实训五 定额法的核算程序（The accounting procedure of the training of the five quota method）.docVIP

实训五 定额法的核算程序（The accounting procedure of the training of the five quota method） The accounting procedure of the training of the five quota method The purpose of practical training Low? Understand the characteristics and applicable conditions of quota method. Low? Through the actual training of this case, understand and master the classification procedure. Cultivate students ability to think independently and to express their opinions creatively. 2. Actual training materials Production overview: hengchuan machinery manufacturing co., LTD. Has the first and second two basic production workshops. In November 2007, the first workshop produced A semi-finished product using purchased raw materials and auxiliary materials. The second workshop USES semi-finished products A and purchased main materials to process the production of A and b products. Semi-finished products are sent and received through semi-finished products. Cost calculation: A product is standardized, is A product of mass production, and consumption quota more accurate, stable, and on the basis of using fractional step method combining norm method is used to calculate the cost: first to calculate the cost of the first workshop of semi-finished products A, again in accordance with the requirements of the norm method to calculate the cost of finished goods of the second workshop. B products successfully trial-produced early last month (October), in the middle of last month to start small batch production (batch number is 1001, batch of 20), and by using the combined method of batch process and make A calculation cost: according to the second workshop this batch of product cost of the first workshop of semi-finished products, the cost of A and outsourcing main material, and production workers remuneration and other fees, to calculate the cost of the batch of finished goods. The raw materials used by the company are calculated according to the actual cost. The main materials and auxiliary materials used are calc