第六章 (2)成本计算分批法.pptx

第六章成本计算的基本方法;第二节结构框图;第二节成本计算分批法;第二节成本计算的分批法;第二节成本计算的分批法;1、以产品的批别作为成本计算对;PowerPointPres;2、成本计算期是每批产品的生产;3、生产费用一般不需要在完工产;PowerPointPres;PowerPointPres;（1）当月分配法;（2）累计分配法;PowerPointPres;PowerPointPres;五、简化的分批法;PowerPointPres;PowerPointPres;PowerPointPres;4、简化分批法举例：P127-;PowerPointPres;PowerPointPres;PowerPointPres;PowerPointPres;PowerPointPres;企业概况;成本方法选择概况;企业5月份产品的生产情况;成本项目的设置;成本计算程序;PowerPointPres;PowerPointPres;PowerPointPres;PowerPointPres;确立成本核算的账簿体系;PowerPointPres;PowerPointPres;PowerPointPres;PowerPointPres;PowerPointPres;PowerPointPres;PowerPointPres;PowerPointPres;PowerPointPres;PowerPointPres;PowerPointPres;PowerPointPres;PowerPointPres;PowerPointPres;PowerPointPres;PowerPointPres;PowerPointPres;PowerPointPres;PowerPointPres;PowerPointPres;PowerPointPres;PowerPointPres;第二节成本计算分批法举例;企业概况;成本计算程序;PowerPointPres;PowerPointPres;PowerPointPres;PowerPointPres;PowerPointPres;PowerPointPres;PowerPointPres;PowerPointPres;PowerPointPres;PowerPointPres;PowerPointPres;思考题1．什么是产品成本计