综合结转分步法和逐步结转分步法价值流流转之比较

摘要

In order to adapt to different features of enterprise production types and requirements of cost management, fractional steps method is divided into gradual carry-over fractional steps method and parallel carry-over fractional steps method. The former one can be divided into gradual integrated carry-over fractional steps method and gradual partial carry-over fractional steps method . Accountants must master the calculation approaches and skills of cost management under all kinds of process costing method in or-der to get used to the positions of management accounting in different enterprises.%为了适应企业生产类型的不同特点和成本管理的要求，分步法分为逐步结转分步法和平行结转分步法。逐步结转分步法又分为逐步综合结转分步法和逐步分项结转分步法。会计人员必须熟练掌握在各种分步法下的成本计算方法和技能，以适应不同企业的成本会计岗位。