产品成本计算方法概述（An overview of product costing methods）.docVIP

产品成本计算方法概述（An overview of product costing methods） First, the influence of production characteristics and management requirements on product cost calculation (I) classification of production; 1. The production is classified according to the characteristics of the process Single step production (simple production): the production process can not be interrupted or can not be dispersed in different locations for production. The production cycle is shorter and the process is simpler. Such as power generation. Multistep production (complex production): the production process of a product consists of a number of intermittent production steps. The production cycle is longer and the process is more complicated. Can be divided into: Continuous processing production: refers to the raw materials into production to complete the product, in turn, through the production process of continuous processing of production. Such as textile, metallurgy and other production. Assembly production: first, the raw material is processed into parts and components in parallel, and then the parts and components are assembled into finished products. Such as machinery, instruments and other production. 2. Production is organized according to organization Mass production: the production of the same product over and over again. The products are few in variety and larger in yield. The production of textiles, flour, etc.. Batch production: Production in accordance with predetermined products, batches, and quantities. The products have more varieties and larger output, and the production is repetitive. Such as clothing, machinery production. Can be divided into: Mass production: large quantities of products, often repeated production, in nature, close to mass production. Small batch production: a small batch of products, a group of products can generally be completed at the same time, in nature, close to a single production. Single piece production: the production of individual and special products acco