摘要
通过对“定额成本法”与“标准成本法”的比较，说明两种方法在概念、核算内容、计算方法、账务处理的异同及其评价，以便在计算产品成本中，能够做到灵活运用和行之有效地控制产品成本费用．
The article accounts for the concepts of the 'Quota Coat Method'and the Norm Coat Method by Comparing these two method. It also explains their contents and methods of calculating, their evaluations and their handling to the accounting. The purpose of these are to be able to use the methods neatly and to be able to control the cost expenditure of the products efficiently when calculating the coat of products.
出处
《青海师专学报》
2001年第6期79-80,共2页
Journal of Qinghai Junior Teachers' College
关键词
定额成本法
标准成本法
脱离定额差异
定额变动差异
计算方法
企业
产品成本会计
Quota cast
Norm cost
Quota difference
Quota varied difference
the amount difference of the raw material
Price different of raw material
