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业务部门

品种法成本计算流程图. 成本核算部门. 业务部门. 备 注. 会计主管 （兼审核）. 制单会计. 记账会计. 原始凭证. 审核. 编制. 开账. 要素费用分配表. 按产品品种 登记期初余额. 填制. 登记. 记账凭证. 按产品品种登记 本期发生生产费用. 计算. 入库. 完工 产品 成本. 在 产品 成本. 审核. 填制. 记账凭证. ……. 合计. 完工产品成本.

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业务部门

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  1. 品种法成本计算流程图 成本核算部门 业务部门 备 注 会计主管 （兼审核） 制单会计 记账会计 原始凭证 审核 编制 开账 要素费用分配表 按产品品种 登记期初余额 填制 登记 记账凭证 按产品品种登记 本期发生生产费用 计算 入库 完工 产品 成本 在 产品 成本 审核 填制 记账凭证 ……

  2. 合计 完工产品成本

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