| 论石油化工联产品成本的产量分配法和变现净值法 |
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| 引用本文： | 邢少军 王海滋. 论石油化工联产品成本的产量分配法和变现净值法[J]. 石油化工技术经济, 1998, 14(1): 25-28 |
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| 作者姓名： | 邢少军 王海滋 |
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| 作者单位： | [1]北京市计划委员会 [2]同济大学经济管理学院 |
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| 摘 要： | 对石油化工联产品成本分配的产量法和变现净值法进行了系统地分析和比较完善的理论证明,指出了该两种方法各自的特点。
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| 关 键 词： | 产量法 变现净值法 石油化学工业 产品成本 |
A DISCUSSION ABOUT THE PRODUCTION METHOD AND THE REVENUE METHOD FOR THE COST ACCOUNTING OF THE RELATED PRODUCT IN A PETROCHEMICAL ENTERPRISE |
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| Xing Shaojun. A DISCUSSION ABOUT THE PRODUCTION METHOD AND THE REVENUE METHOD FOR THE COST ACCOUNTING OF THE RELATED PRODUCT IN A PETROCHEMICAL ENTERPRISE[J]. Techno-Economics in Petrochemicals, 1998, 14(1): 25-28 |
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| Authors: | Xing Shaojun |
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| Abstract: | n this paper,the production method and the revenue method for the cost accounting of the relatedproduct in a petrochemical enterprise are clearly analyzed and derived' At the same time,their charac-teristics are explained and examples are given. |
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| Keywords: | cost accounting production method revenue method |
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