选择成本分摊基数.PPT

* 第二节：成本制度 Topic 2: Costing System * 制造业的成本流 Cost Flows in a Manufacturing Organization 制造业的成本流程图 – 图表1D-11，1361页 分批成本法 – 给特定批次，成本可以轻易地追溯给产品、项目或服务 分步成本法 – 给同质的产品，不需要将产品追溯给特定的单个产品或服务 Cost flow in a Manufacturing Organization – figure, 1D-11, 521 Job (order) costing – to specific job, cost can be easily tracked to the product, project or service Processing costing – to identical units, not necessary to track costs to a specific unit of product or service * 分批成本法与分步成本法 Job Order versus Process Costing 分批成本法 基本步骤 – 确认批次；追溯该批次的直接成本；确认和批次相关的