完工产品

对完工产品成本计价方法的探讨

Study on the Pricing Method for the Cost of Finished Products

工业企业完工产品与在产品成本的计算与分析

Cost Calculation and Analysis of Completed Products and Work in Process of Factory Enterprise

间接人工是指为组织生产而耗用的、不直接记入完工产品成本的人工支出。

Indirect labor is used in the manufacturing process but is not applied to the finished product .

因此，最先记录的成本肯定是完工产品的，期末在产品则是本期投产。

Therefore , the first costs recorded in a period are incurred to complete units already in process .

这个规矩的独一例外是完工产品由于重大质量问题而需返修重建的情况。

The only exception to this rule is the danger of quality problems in completed work which would require re-construction .

直接材料指的是构成完工产品主体部分、并能较容易就可追溯到制成品上的所有材料。

Direct materials include all materials that from an integral part of the finished product and are easily traced to the finished product .

约当产量比例法是生产费用在完工产品和在产品中进行分配的最常用方法。

The proportion method of equivalent production units is the most commonly used method of distribution of production cost between end products and products .

也就是说，传统的成本计算制度是按照完工产品的产量来计量资源消耗量和相应的成本费用的。

That is to say , the traditional costing systems measure consumed resources and corresponding costs in proportion to the number of units of produced products .

另外，生产性账户定期接转于生产汇总账户，完工产品的存量则通过收益汇总账户来调控。

In addition , the manufacturing accounts are summarized periodically in an account named Manufacturing Summary , and finished product inventory is adjusted through Income Summary .

在先进先出法下，本期发生的成本要在期末在产品和完工产品间进行分配。

Under the FIFO method , costs of the current period are allocated to the ending Work in Process Inventory in the department and to the completed units .

完工产品的记录：这一分录反映分配于完工产品的成本，并把这些成本从在制品账户转入制成品账户。

Recording Completed Production : This entry reflects the assignment of costs to completed production and the transfer of those costs from Work in Process to Finished Goods .

标准成本通常指一件完工产品的成本，而预算成本则倾向于表达某种产品的成本总额。

The term standard cost usually refers to the cost of a single finished unit of output . In contrast , the term budgeted cost usually refers to a total amount .

在物价变动的情况下，运用传统的约当产量比例法来计算完工产品成本，将会受到以前月份成本水平的影响。

Under the condition of variable product price , the calculation of the cost of finished products by traditional approximate equivalent proportional method is influenced by the previous months ' cost level .

将各作业成本库价值按作业动因分配计入最终产品或劳务成本计算单，计算完工产品或劳务成本。

The expenses in the operating cost base are then distributed and reckoned to the finial products or the labor services ' account according to the motive resource , and lastly the cost is calculated .

通过组织和功能建模、业务流程建模，将企业的组织结构、从处理客户购买需求到交付完工产品整个过程的基本工作清楚地展现了出来，从而能方便分析企业业务和发现流程问题。

The groundwork of enterprise organization structures , which is beneficial for enterprise business analysis and process problem discovery , is presented clearly from the stage of customer purchasing demand disposal to products completion by modeling of organization , function and business processes . 3 .

介绍了加工高速转体零件分散工序与集中工序的工艺对比，及其完工零件对成套产品的影响。

The contrast between dispersed process and concentrated process for high speed rotary element machining and the influence on whole set product which is assembled by finished elements are introduced .

假设一公司在3月初有4单位完工程度为3／4的在产品，这相当于30件完工产品。

Assume , for instance , that a company has 4 units in process at the start of March that is three-forths completed . To finish the goods during current accounting period , 30 equivalent units of production are needed .

比如，完工程度为80%的10单位的在产品相当于8单位的完工产品。

For example , if a company started work on10 physical units , and the units are80 % complete at the end of the period , 8 equivalent units have been produced .