项目五 产品成本计算的方法
DESCRIPTION
项目五 产品成本计算的方法. 材料费用的核算. 外购动力费用的核算. 职工薪酬费用的核算. 项目五 产品成本计算的方法. 【 学习目标 】 1 、生产类型 2 、生产类型和管理要求对产品成本计算方法的影响 3 、产品成本计算的主要方法. 项目五 产品成本计算的方法. 【 能力目标 】 1 .能够根据企业生产特点和管理要求选择成本计算方法 2 .能分别运用成本计算的基本方法(品种法、分批法和分步法)进行产品成本的计算。. 项目五 产品成本计算的方法. 一、生产特点和管理要求对产品成本计算的影响 (一)生产特点对产品成本计算的影响 - PowerPoint PPT PresentationTRANSCRIPT
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