【正文】 步法的特點(diǎn) ，使得企業(yè)對(duì)分布法有淺層次上的了解；第二部分詳細(xì)介紹分步法的兩種基本方法的不同，使得企業(yè)可以 根據(jù)企業(yè)的產(chǎn)品生產(chǎn)類型、特點(diǎn)及成本管理的特定要求進(jìn)行合理選擇與應(yīng)用，使分步法在企業(yè)會(huì)計(jì)實(shí)務(wù)中更好的為企業(yè)管理者提供更加全面的，正確的決策資料； 第三部分進(jìn)行案例分析，通過(guò)案例使得分步法的計(jì)算過(guò)程顯得通俗易懂，以便分步法可以在會(huì)計(jì)實(shí)務(wù)中得到更好地應(yīng)用。s cost management capabilities to enhance and improve the petitiveness of enterprises. Keywords: parallel carryover carryover points to gradually step 目 錄 摘 要 .................................................. I Abstract ............................................... II 緒言 .................................................... 1 ....................... 1 2. 對(duì)分步法的分析 ........................................ 2 分步法具有的特點(diǎn) .................................. 2 逐步結(jié)轉(zhuǎn)分步法 .................................... 2 .................................... 3 逐步結(jié)轉(zhuǎn)與平行結(jié)轉(zhuǎn)區(qū)別 ............................ 4 3．分步法在會(huì)計(jì)實(shí)務(wù)中的應(yīng)用 以 M 公司為例 ............... 6 M 公司情況介紹 .................................... 6 逐步結(jié)轉(zhuǎn)法分項(xiàng)結(jié)轉(zhuǎn)法 .............................. 7 逐步結(jié)轉(zhuǎn)法綜合結(jié)轉(zhuǎn)分步 ........................... 10 平行結(jié)轉(zhuǎn)分步法 ................................... 12 4．對(duì)逐步結(jié)轉(zhuǎn)分步法和平行結(jié)轉(zhuǎn)分步法的優(yōu)缺點(diǎn) ............. 14 逐步結(jié)轉(zhuǎn)法的優(yōu)缺點(diǎn) ............................... 14 平行結(jié)轉(zhuǎn)法的優(yōu)缺點(diǎn) ............................... 14 結(jié)論 ................................................... 15 致 謝 .................................................. 16 參考文獻(xiàn) ............................................... 17 分步法在企業(yè)會(huì)計(jì)實(shí)務(wù)的應(yīng)用研 究 1 緒言 分步法是一種根據(jù)產(chǎn)品的品種及其所經(jīng)過(guò)的生產(chǎn)步驟來(lái)作為成本計(jì)算對(duì)象來(lái)歸集生產(chǎn)費(fèi)用，計(jì)算各步驟半成品和最終的產(chǎn)成品成本的成本計(jì)算的方法 。 本文通過(guò)對(duì)分步法的特點(diǎn)分析，詳細(xì)介紹和解釋分步法在會(huì)計(jì)實(shí)務(wù)中的應(yīng)用，以加強(qiáng)企業(yè)對(duì)分步法的認(rèn)識(shí)，以便企業(yè)管理者根據(jù)不同的企業(yè)性質(zhì)合理的利用分步法，使得企業(yè)的成本管理能力得以提升，提高企業(yè)的競(jìng)爭(zhēng)力。 分步法根據(jù)產(chǎn)品的品種及其所經(jīng)過(guò)的生產(chǎn)步驟來(lái)作為成本計(jì)算對(duì)象來(lái)歸集生產(chǎn)費(fèi)用，計(jì)算各個(gè)步驟半成品和最終的產(chǎn)成品成本 。成本管理已經(jīng)成為現(xiàn)代企業(yè)管理的重要組成部分之一。 本科畢業(yè)論文 題目 分步法在企業(yè)會(huì)計(jì)實(shí)務(wù)的應(yīng)用研究 指導(dǎo)教師 職稱 學(xué)生姓名 學(xué)號(hào) 專 業(yè) 會(huì)計(jì)學(xué) 班級(jí) 院 （系） 完成時(shí)間 I 分步法在企業(yè)會(huì)計(jì)實(shí)務(wù)的應(yīng)用研究 摘 要 成本是企業(yè)的一項(xiàng)重要經(jīng)濟(jì)指標(biāo) ,成本管理方面一直是企業(yè)經(jīng)營(yíng)管理的 一項(xiàng)重點(diǎn)工作。成本管理直接關(guān)系到企業(yè)的生存和發(fā)展，加強(qiáng)企業(yè)的成本管理 ,不僅可以增加企業(yè)本身的利潤(rùn)和職工的廣大利益 ,同時(shí)還可以提高企業(yè)的競(jìng)爭(zhēng)力。加強(qiáng)成本管理已是實(shí)現(xiàn)現(xiàn)代企業(yè)目標(biāo)的一個(gè)必要的途徑。為了加強(qiáng)各個(gè)加工步驟的成本管理，要求按照產(chǎn)品的品種計(jì)算成本，而且還要求按照加工步驟計(jì)算成本，以便為企業(yè)考核和分析各加工步驟半成品和產(chǎn)成品成本的計(jì)劃的執(zhí)行情況提 供依據(jù)。 關(guān)鍵詞： 分步法 逐步結(jié)轉(zhuǎn) 平行結(jié)轉(zhuǎn) II Application of fractional step in corporate accounting practices Abstract Cost is an important economic indicator enterprise cost management has been a priority for business management. Cost management is directly related to the survival and development, strengthen enterprise cost management, but also can improve the petitiveness of enterprises. Cost management has bee an important part of modern business management. Strengthen cost management is a necessary way to achieve the goal of a modern enterprise. Fractional step depending on the variety of products and production steps through which as costing objects Guiji production costs, calculated each step of intermediate and final cost of finished products. It applies in a large number of large plex production, step by step and requires businesses to calculate costs, such as textiles, machinery manufacturing, paper and other management. In order to strengthen the various production steps of cost management, it requires not only product variety according to calculate the cost, but also for the costs calculated in accordance with the production steps to provide information for the implementation of the assessment and analysis of the production steps of semifinished and finished products cost plan. Based on the characteristics of substep analysi