品种法成本计算流程图
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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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4869896

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

产品

成本

审核

填制

记账凭证

……


4869896

合计

完工产品成本


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