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 生产费用在完工产品与月末在产品之间的分配方法有哪些?

问答题
2022-04-02 21:26
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正确答案
答:完工产品与月末在产品之间分配费用,一般采用七种分配方法:不计在产品成本法;在产品按年初数固定计算法;在产品按原材料费用计价法;约当产量比例法;在产品按完工产品成本计算法;在产品按定额成本计价法;定额比例法等。
确定采用什么分配方法时应考虑的具体条件是:在产品数量的多少;各月在产品数量变化的大小;各项费用比重的大小;定额管理基础的好坏等四个条件。

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