平行结转分步法
平行结转分步法-
特别是在装配式多步骤加工企业中，平行结转分步法下，对两者内涵的分析尤为重要。
In the article , the author put forward some ideas about the application of parallel process costing in assembly enterprise .
-
本文首先介绍了平行结转分步法的特点及各步骤生产费用，要在产成品和广义在产品之间进行分配，列出了它的几个特点。
First , it introduces the characteristics of Parallel Closing Process and the production costs in every step of processing finished products and unfinished products .