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无论是作业成本法还是完全成本法,产品成本的构成内容都是
无论是作业成本法还是完全成本法,产品成本的构成内容都是
2025-04-03 19:29:14
推荐回答(1个)
回答1:
作业成本法是按照完工比例计算完工进度,主要应用于周期长的制作。
而完全成本法过于笼统,一股脑的全部计入成本,无法区分进度,无法计算固定成本和变动成本,不利于企业核算,主要应用用小企业单一产品粗加工。
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