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浅谈约当产量比例法
引用本文:邢美高.浅谈约当产量比例法[J].唐山学院学报,2000(3).
作者姓名:邢美高
作者单位:盐城市电大盐都分校!江苏盐都224001
摘    要: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。对约当产量比例法的基本原理、具体运用 ,特别是完工程度的测定进行了阐述和探讨

关 键 词:约当产量比例法  生产费用  完工程度

A Talk on the Proportion Method of Equivalent Production Units
Xing Meigao.A Talk on the Proportion Method of Equivalent Production Units[J].Journal of Tangshan College,2000(3).
Authors:Xing Meigao
Abstract:The proportion method of equivalent production units is the most commonly used method of distribution of production cost between end products and products.The essay expounds and probes into the basic principle and concrete application,especially the determination of completion degree of the proportion method of equivalent production units.
Keywords:the proportion method of equivalent production units  production cost  completion degree
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