完工产品成本

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

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 .

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 .

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 .

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 .

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

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 .