{"id":37726,"date":"2025-12-21T21:04:03","date_gmt":"2025-12-21T13:04:03","guid":{"rendered":"https:\/\/www.zdsztech.com\/blog\/what-is-wip-cost-core-concepts-and-calculation-methods\/"},"modified":"2025-12-21T21:04:03","modified_gmt":"2025-12-21T13:04:03","slug":"what-is-wip-cost-core-concepts-and-calculation-methods","status":"publish","type":"post","link":"https:\/\/www.zdsztech.com\/blog\/what-is-wip-cost-core-concepts-and-calculation-methods\/","title":{"rendered":"\u5728\u5236\u54c1\u6210\u672c\u662f\u4ec0\u4e48\uff1f\u4e00\u6587\u8bb2\u6e05\u6838\u5fc3\u6982\u5ff5\u4e0e\u8ba1\u7b97\u65b9\u6cd5"},"content":{"rendered":"<p>\u5728\u5f53\u524d\u6fc0\u70c8\u7684\u5e02\u573a\u7ade\u4e89\u4e0e\u65e5\u76ca\u6536\u7d27\u7684\u5229\u6da6\u7a7a\u95f4\u4e0b\uff0c\u5236\u9020\u4f01\u4e1a\u7684\u6bcf\u4e00\u5206\u6210\u672c\u90fd\u9700\u7cbe\u6253\u7ec6\u7b97\u3002\u7136\u800c\uff0c\u5728\u4f17\u591a\u6210\u672c\u9879\u76ee\u4e2d\uff0c\u5728\u5236\u54c1\u6210\u672c\uff08Work-in-Process, WIP\uff09\u5982\u540c\u4e00\u7247\u201c\u7070\u8272\u5730\u5e26\u201d\uff0c\u5176\u6838\u7b97\u7684\u51c6\u786e\u6027\u76f4\u63a5\u51b3\u5b9a\u4e86\u4f01\u4e1a\u8d22\u52a1\u62a5\u8868\u7684\u771f\u5b9e\u6027\u548c\u8fd0\u8425\u6548\u7387\u7684\u900f\u660e\u5ea6\u3002\u5b83\u4e0d\u4ec5\u662f\u8fde\u63a5\u539f\u6750\u6599\u4e0e\u4ea7\u6210\u54c1\u7684\u5173\u952e\u7ebd\u5e26\uff0c\u66f4\u662f\u8861\u91cf\u751f\u4ea7\u6d41\u7a0b\u5065\u5eb7\u72b6\u51b5\u7684\u6838\u5fc3\u6307\u6807\u3002\u4f20\u7edf\u7684\u7c97\u653e\u5f0f\u6210\u672c\u7ba1\u7406\uff0c\u5f80\u5f80\u5bfc\u81f4\u5728\u5236\u54c1\u6210\u672c\u4f30\u7b97\u6a21\u7cca\uff0c\u4f7f\u7ba1\u7406\u8005\u65e0\u6cd5\u6d1e\u5bdf\u751f\u4ea7\u74f6\u9888\u3001\u8bc4\u4f30\u8d44\u6e90\u5229\u7528\u6548\u7387\uff0c\u6700\u7ec8\u9519\u5931\u964d\u672c\u589e\u6548\u7684\u5173\u952e\u673a\u9047\u3002\u56e0\u6b64\uff0c\u5bf9\u4e8e\u4efb\u4f55\u5bfb\u6c42\u7cbe\u7ec6\u5316\u8fd0\u8425\u7684\u5236\u9020\u4f01\u4e1a\u51b3\u7b56\u8005\u800c\u8a00\uff0c\u7cbe\u786e\u6838\u7b97\u5728\u5236\u54c1\u6210\u672c\uff0c\u7edd\u975e\u7b80\u5355\u7684\u4f1a\u8ba1\u5de5\u4f5c\uff0c\u800c\u662f\u4f01\u4e1a\u8fc8\u5411\u5353\u8d8a\u8fd0\u8425\u3001\u6784\u5efa\u6838\u5fc3\u7ade\u4e89\u529b\u7684\u7b2c\u4e00\u6b65\u3002\u672c\u6587\u65e8\u5728\u4e3a\u4f01\u4e1a\u51b3\u7b56\u8005\u201c\u5398\u6e05\u8fb9\u754c\u201d\uff0c\u4ece\u6838\u5fc3\u6982\u5ff5\u3001\u6784\u6210\u8981\u7d20\u5230\u7cbe\u786e\u7684\u8ba1\u7b97\u65b9\u6cd5\uff0c\u7cfb\u7edf\u6027\u5730\u5256\u6790\u5728\u5236\u54c1\u6210\u672c\uff0c\u5e76\u63a2\u8ba8\u5176\u5bf9\u4f01\u4e1a\u6218\u7565\u51b3\u7b56\u7684\u6df1\u8fdc\u5f71\u54cd\u3002<\/p>\n<h2><span class=\"ez-toc-section\" id=\"%E4%B8%80%E3%80%81%E5%8E%98%E6%B8%85%E8%BE%B9%E7%95%8C%EF%BC%9A%E4%BB%80%E4%B9%88%E6%98%AF%E5%9C%A8%E5%88%B6%E5%93%81%E6%88%90%E6%9C%AC%EF%BC%88WIP_Cost%EF%BC%89%EF%BC%9F\"><\/span>\u4e00\u3001\u5398\u6e05\u8fb9\u754c\uff1a\u4ec0\u4e48\u662f\u5728\u5236\u54c1\u6210\u672c\uff08WIP Cost\uff09\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u8981\u5b9e\u73b0\u7cbe\u786e\u7ba1\u63a7\uff0c\u9996\u5148\u5fc5\u987b\u5bf9\u7ba1\u63a7\u5bf9\u8c61\u6709\u6e05\u6670\u7684\u754c\u5b9a\u3002\u5728\u5236\u54c1\u6210\u672c\uff0c\u4f5c\u4e3a\u751f\u4ea7\u6d41\u7a0b\u4e2d\u7684\u6838\u5fc3\u8d22\u52a1\u6307\u6807\uff0c\u5176\u5b9a\u4e49\u7684\u51c6\u786e\u6027\u662f\u6240\u6709\u540e\u7eed\u5206\u6790\u4e0e\u51b3\u7b56\u7684\u57fa\u7840\u3002<\/p>\n<h3><span class=\"ez-toc-section\" id=\"%E5%9C%A8%E5%88%B6%E5%93%81%E6%88%90%E6%9C%AC%E7%9A%84%E6%9D%83%E5%A8%81%E5%AE%9A%E4%B9%89\"><\/span>\u5728\u5236\u54c1\u6210\u672c\u7684\u6743\u5a01\u5b9a\u4e49<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u5728\u4f1a\u8ba1\u51c6\u5219\u4e0e\u751f\u4ea7\u7ba1\u7406\u7406\u8bba\u4e2d\uff0c\u5728\u5236\u54c1\u6210\u672c\uff08Work-in-Process Cost, \u6216\u79f0WIP Cost\uff09\u6307\u7684\u662f\u5728\u7279\u5b9a\u4f1a\u8ba1\u671f\u95f4\u7ed3\u675f\u65f6\uff0c\u4f01\u4e1a\u5df2\u7ecf\u6295\u5165\u751f\u4ea7\uff0c\u4f46\u5c1a\u672a\u5168\u90e8\u5b8c\u5de5\u7684\u4ea7\u54c1\u7684\u7d2f\u8ba1\u6210\u672c\u3002\u8fd9\u4e9b\u4ea7\u54c1\u5df2\u7ecf\u8131\u79bb\u4e86\u539f\u6750\u6599\u7684\u521d\u59cb\u72b6\u6001\uff0c\u4f46\u8fd8\u672a\u8fbe\u5230\u53ef\u4ee5\u5165\u5e93\u6216\u9500\u552e\u7684\u4ea7\u6210\u54c1\u72b6\u6001\u3002\u56e0\u6b64\uff0c\u5728\u5236\u54c1\u6210\u672c\u672c\u8d28\u4e0a\u662f\u4e00\u79cd\u5b58\u8d27\u6210\u672c\uff0c\u5b83\u52a8\u6001\u5730\u53cd\u6620\u4e86\u751f\u4ea7\u7ebf\u4e0a\u6240\u6c89\u6dc0\u7684\u8d44\u91d1\u4ef7\u503c\u3002<\/p>\n<h3><span class=\"ez-toc-section\" id=\"%E5%9C%A8%E5%88%B6%E5%93%81_vs_%E5%8E%9F%E6%9D%90%E6%96%99_vs_%E4%BA%A7%E6%88%90%E5%93%81%EF%BC%9A%E4%B8%89%E8%80%85%E7%9A%84%E6%A0%B8%E5%BF%83%E5%8C%BA%E5%88%AB\"><\/span>\u5728\u5236\u54c1 vs. \u539f\u6750\u6599 vs. \u4ea7\u6210\u54c1\uff1a\u4e09\u8005\u7684\u6838\u5fc3\u533a\u522b<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u4e3a\u4e86\u6d88\u9664\u6982\u5ff5\u4e0a\u7684\u6df7\u6dc6\uff0c\u6211\u4eec\u5fc5\u987b\u660e\u786e\u5728\u5236\u54c1\u4e0e\u539f\u6750\u6599\u3001\u4ea7\u6210\u54c1\u4e4b\u95f4\u7684\u754c\u9650\u3002\u8fd9\u4e09\u8005\u4ee3\u8868\u4e86\u5b58\u8d27\u5728\u751f\u4ea7\u6d41\u8f6c\u8fc7\u7a0b\u4e2d\u7684\u4e09\u4e2a\u4e0d\u540c\u9636\u6bb5\uff0c\u5176\u7ba1\u7406\u91cd\u70b9\u4e0e\u4ef7\u503c\u6784\u6210\u4e5f\u622a\u7136\u4e0d\u540c\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th align=\"left\">\u5b58\u8d27\u7c7b\u578b<\/th>\n<th align=\"left\">\u72b6\u6001\u63cf\u8ff0<\/th>\n<th align=\"left\">\u4ef7\u503c\u6784\u6210<\/th>\n<th align=\"left\">\u7ba1\u7406\u91cd\u70b9<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td align=\"left\"><strong>\u539f\u6750\u6599 (Raw Materials)<\/strong><\/td>\n<td align=\"left\">\u5c1a\u672a\u6295\u5165\u751f\u4ea7\u8fc7\u7a0b\u7684\u521d\u59cb\u7269\u6599\u3002<\/td>\n<td align=\"left\">\u91c7\u8d2d\u6210\u672c + \u76f8\u5173\u8d39\u7528\uff08\u5982\u8fd0\u8f93\u3001\u4fdd\u9669\uff09<\/td>\n<td align=\"left\">\u91c7\u8d2d\u6210\u672c\u63a7\u5236\u3001\u5e93\u5b58\u6c34\u5e73\u3001\u4f9b\u5e94\u5546\u7ba1\u7406<\/td>\n<\/tr>\n<tr>\n<td align=\"left\"><strong>\u5728\u5236\u54c1 (Work-in-Process)<\/strong><\/td>\n<td align=\"left\">\u5df2\u7ecf\u5f00\u59cb\u52a0\u5de5\u4f46\u5c1a\u672a\u5b8c\u5de5\u7684\u4ea7\u54c1\u3002<\/td>\n<td align=\"left\">\u539f\u6750\u6599\u6210\u672c + \u5df2\u53d1\u751f\u7684\u76f4\u63a5\u4eba\u5de5 + \u5df2\u5206\u644a\u7684\u5236\u9020\u8d39\u7528<\/td>\n<td align=\"left\">\u751f\u4ea7\u8fdb\u5ea6\u8ddf\u8e2a\u3001\u5de5\u5e8f\u6210\u672c\u63a7\u5236\u3001\u51cf\u5c11\u751f\u4ea7\u5468\u671f<\/td>\n<\/tr>\n<tr>\n<td align=\"left\"><strong>\u4ea7\u6210\u54c1 (Finished Goods)<\/strong><\/td>\n<td align=\"left\">\u5df2\u5b8c\u6210\u6240\u6709\u751f\u4ea7\u5de5\u5e8f\uff0c\u68c0\u9a8c\u5408\u683c\u5e76\u53ef\u4f9b\u9500\u552e\u7684\u4ea7\u54c1\u3002<\/td>\n<td align=\"left\">\u5728\u5236\u54c1\u8f6c\u5165\u7684\u5168\u90e8\u6210\u672c<\/td>\n<td align=\"left\">\u9500\u552e\u9884\u6d4b\u3001\u5e93\u5b58\u5468\u8f6c\u7387\u3001\u5b9a\u4ef7\u7b56\u7565<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u901a\u8fc7\u6b64\u8868\uff0c\u51b3\u7b56\u8005\u53ef\u4ee5\u6e05\u6670\u5730\u770b\u5230\uff0c\u5728\u5236\u54c1\u662f\u4ef7\u503c\u4e0d\u65ad\u7d2f\u52a0\u7684\u52a8\u6001\u8fc7\u7a0b\uff0c\u5176\u7ba1\u7406\u590d\u6742\u6027\u8fdc\u9ad8\u4e8e\u524d\u540e\u4e24\u7aef\u3002<\/p>\n<h3><span class=\"ez-toc-section\" id=\"%E5%9C%A8%E5%88%B6%E5%93%81%E6%88%90%E6%9C%AC%E7%9A%84%E4%B8%89%E5%A4%A7%E6%A0%B8%E5%BF%83%E6%9E%84%E6%88%90%E8%A6%81%E7%B4%A0\"><\/span>\u5728\u5236\u54c1\u6210\u672c\u7684\u4e09\u5927\u6838\u5fc3\u6784\u6210\u8981\u7d20<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u5728\u5236\u54c1\u6210\u672c\u7684\u4ef7\u503c\u7531\u4e09\u90e8\u5206\u7d2f\u52a0\u800c\u6210\uff0c\u7cbe\u786e\u6838\u7b97\u8fd9\u4e09\u90e8\u5206\u662f\u8ba1\u7b97\u603b\u6210\u672c\u7684\u5173\u952e\u3002<\/p>\n<ul>\n<li>\n<p><strong>\u76f4\u63a5\u6750\u6599 (Direct Materials)<\/strong><\/p>\n<ul>\n<li>\u6784\u6210\u4ea7\u54c1\u5b9e\u4f53\u7684\u3001\u53ef\u4ee5\u76f4\u63a5\u8ffd\u6eaf\u5230\u7279\u5b9a\u4ea7\u54c1\u6279\u6b21\u7684\u539f\u6750\u6599\u548c\u4e3b\u8981\u90e8\u4ef6\u3002<\/li>\n<li>\u4f8b\u5982\uff1a\u6c7d\u8f66\u5236\u9020\u4e2d\u7684\u94a2\u677f\u3001\u53d1\u52a8\u673a\uff1b\u5bb6\u5177\u5236\u9020\u4e2d\u7684\u6728\u6750\u3001\u4e94\u91d1\u4ef6\u3002<\/li>\n<\/ul>\n<\/li>\n<li>\n<p><strong>\u76f4\u63a5\u4eba\u5de5 (Direct Labor)<\/strong><\/p>\n<ul>\n<li>\u76f4\u63a5\u53c2\u4e0e\u4ea7\u54c1\u751f\u4ea7\u7684\u5de5\u4eba\u7684\u85aa\u916c\u548c\u76f8\u5173\u798f\u5229\u8d39\u7528\uff0c\u5176\u5de5\u65f6\u53ef\u4ee5\u76f4\u63a5\u5f52\u5c5e\u4e8e\u7279\u5b9a\u7684\u4ea7\u54c1\u6216\u751f\u4ea7\u6279\u6b21\u3002<\/li>\n<li>\u4f8b\u5982\uff1a\u88c5\u914d\u7ebf\u5de5\u4eba\u7684\u5de5\u8d44\u3001\u673a\u5e8a\u64cd\u4f5c\u5458\u7684\u8ba1\u65f6\u6216\u8ba1\u4ef6\u85aa\u916c\u3002<\/li>\n<\/ul>\n<\/li>\n<li>\n<p><strong>\u5236\u9020\u8d39\u7528 (Manufacturing Overhead)<\/strong><\/p>\n<ul>\n<li>\u751f\u4ea7\u8fc7\u7a0b\u4e2d\u53d1\u751f\u7684\uff0c\u4f46\u65e0\u6cd5\u76f4\u63a5\u3001\u7ecf\u6d4e\u5730\u5f52\u5c5e\u4e8e\u7279\u5b9a\u4ea7\u54c1\u7684\u95f4\u63a5\u6210\u672c\u3002\u8fd9\u90e8\u5206\u6210\u672c\u901a\u5e38\u9700\u8981\u901a\u8fc7\u5408\u7406\u7684\u5206\u914d\u65b9\u6cd5\uff08\u5982\u6309\u5de5\u65f6\u3001\u6309\u673a\u5668\u5c0f\u65f6\uff09\u5206\u644a\u5230\u5728\u5236\u54c1\u4e2d\u3002<\/li>\n<li><strong>\u95f4\u63a5\u6750\u6599<\/strong>\uff1a\u751f\u4ea7\u8fc7\u7a0b\u4e2d\u6d88\u8017\u7684\uff0c\u4f46\u975e\u4ea7\u54c1\u5b9e\u4f53\u7684\u8f85\u52a9\u6750\u6599\uff0c\u5982\u6da6\u6ed1\u6cb9\u3001\u6e05\u6d01\u5242\u3001\u7802\u7eb8\u3002<\/li>\n<li><strong>\u95f4\u63a5\u4eba\u5de5<\/strong>\uff1a\u975e\u4e00\u7ebf\u751f\u4ea7\u4eba\u5458\u7684\u85aa\u916c\uff0c\u5982\u8f66\u95f4\u7ba1\u7406\u4eba\u5458\u3001\u8bbe\u5907\u7ef4\u4fee\u4eba\u5458\u3001\u8d28\u68c0\u4eba\u5458\u7684\u5de5\u8d44\u3002<\/li>\n<li><strong>\u5176\u4ed6\u95f4\u63a5\u8d39\u7528<\/strong>\uff1a\u5982\u5382\u623f\u6298\u65e7\u8d39\u3001\u6c34\u7535\u8d39\u3001\u673a\u5668\u8bbe\u5907\u7ef4\u4fee\u8d39\u3001\u4fdd\u9669\u8d39\u7b49\u3002<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>\u5398\u6e05\u8fd9\u4e09\u5927\u6784\u6210\u8981\u7d20\uff0c\u662f\u4e3a\u540e\u7eed\u5efa\u7acb\u7cbe\u786e\u6210\u672c\u8ba1\u7b97\u6807\u5c3a\u6253\u4e0b\u7684\u575a\u5b9e\u57fa\u7840\u3002<\/p>\n<h2><span class=\"ez-toc-section\" id=\"%E4%BA%8C%E3%80%81%E5%BB%BA%E7%AB%8B%E6%A0%87%E5%B0%BA%EF%BC%9A%E5%A6%82%E4%BD%95%E7%B2%BE%E7%A1%AE%E8%AE%A1%E7%AE%97%E5%9C%A8%E5%88%B6%E5%93%81%E6%88%90%E6%9C%AC%EF%BC%9F\"><\/span>\u4e8c\u3001\u5efa\u7acb\u6807\u5c3a\uff1a\u5982\u4f55\u7cbe\u786e\u8ba1\u7b97\u5728\u5236\u54c1\u6210\u672c\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u5728\u660e\u786e\u4e86\u5728\u5236\u54c1\u6210\u672c\u7684\u6784\u6210\u540e\uff0c\u4e0b\u4e00\u6b65\u662f\u5efa\u7acb\u4e00\u5957\u53ef\u9760\u7684\u8ba1\u7b97\u6846\u67b6\uff0c\u5373\u201c\u5efa\u7acb\u6807\u5c3a\u201d\uff0c\u786e\u4fdd\u6838\u7b97\u7ed3\u679c\u7684\u51c6\u786e\u6027\u4e0e\u4e00\u81f4\u6027\u3002\u8fd9\u4e0d\u4ec5\u662f\u8d22\u52a1\u5408\u89c4\u7684\u8981\u6c42\uff0c\u66f4\u662f\u7ba1\u7406\u51b3\u7b56\u7684\u6570\u636e\u57fa\u77f3\u3002<\/p>\n<h3><span class=\"ez-toc-section\" id=\"%E6%A0%B8%E5%BF%83%E8%AE%A1%E7%AE%97%E5%85%AC%E5%BC%8F%EF%BC%9A%E6%9C%9F%E6%9C%AB%E5%9C%A8%E5%88%B6%E5%93%81%E6%88%90%E6%9C%AC%E7%9A%84%E6%A0%B8%E7%AE%97%E9%80%BB%E8%BE%91\"><\/span>\u6838\u5fc3\u8ba1\u7b97\u516c\u5f0f\uff1a\u671f\u672b\u5728\u5236\u54c1\u6210\u672c\u7684\u6838\u7b97\u903b\u8f91<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u5728\u5236\u54c1\u6210\u672c\u7684\u8ba1\u7b97\u9075\u5faa\u57fa\u672c\u7684\u6210\u672c\u6d41\u8f6c\u539f\u7406\u3002\u5176\u6838\u5fc3\u903b\u8f91\u662f\uff0c\u4e00\u4e2a\u4f1a\u8ba1\u671f\u95f4\u5185\u6295\u5165\u751f\u4ea7\u7684\u603b\u6210\u672c\uff0c\u6700\u7ec8\u4f1a\u6d41\u5411\u4e24\u4e2a\u65b9\u5411\uff1a\u4e00\u90e8\u5206\u968f\u7740\u4ea7\u54c1\u7684\u5b8c\u5de5\u800c\u8f6c\u5316\u4e3a\u201c\u4ea7\u6210\u54c1\u6210\u672c\u201d\uff0c\u53e6\u4e00\u90e8\u5206\u5219\u7559\u5728\u5c1a\u672a\u5b8c\u5de5\u7684\u4ea7\u54c1\u4e0a\uff0c\u5f62\u6210\u201c\u671f\u672b\u5728\u5236\u54c1\u6210\u672c\u201d\u3002<\/p>\n<p>\u5176\u6807\u51c6\u8ba1\u7b97\u516c\u5f0f\u5982\u4e0b\uff1a<\/p>\n<p><strong>\u671f\u672b\u5728\u5236\u54c1\u6210\u672c = \u671f\u521d\u5728\u5236\u54c1\u6210\u672c + \u672c\u671f\u751f\u4ea7\u8d39\u7528 - \u672c\u671f\u5b8c\u5de5\u4ea7\u6210\u54c1\u6210\u672c<\/strong><\/p>\n<ul>\n<li><strong>\u671f\u521d\u5728\u5236\u54c1\u6210\u672c<\/strong>\uff1a\u4e0a\u4e00\u4e2a\u4f1a\u8ba1\u671f\u95f4\u7ed3\u675f\u65f6\u7ed3\u8f6c\u4e0b\u6765\u7684\u5728\u5236\u54c1\u6210\u672c\u3002<\/li>\n<li><strong>\u672c\u671f\u751f\u4ea7\u8d39\u7528<\/strong>\uff1a\u672c\u671f\u65b0\u6295\u5165\u751f\u4ea7\u7684\u5168\u90e8\u6210\u672c\uff0c\u5373\u672c\u671f\u53d1\u751f\u7684\u201c\u76f4\u63a5\u6750\u6599\u201d + \u201c\u76f4\u63a5\u4eba\u5de5\u201d + \u201c\u5236\u9020\u8d39\u7528\u201d\u7684\u603b\u548c\u3002<\/li>\n<li><strong>\u672c\u671f\u5b8c\u5de5\u4ea7\u6210\u54c1\u6210\u672c<\/strong>\uff1a\u672c\u671f\u5185\u6240\u6709\u751f\u4ea7\u5b8c\u6210\u3001\u68c0\u9a8c\u5408\u683c\u5e76\u5165\u5e93\u7684\u4ea7\u54c1\u7684\u603b\u6210\u672c\u3002<\/li>\n<\/ul>\n<p>\u8fd9\u4e2a\u516c\u5f0f\u7684\u6311\u6218\u5728\u4e8e\u5982\u4f55\u51c6\u786e\u8ba1\u7b97\u201c\u672c\u671f\u5b8c\u5de5\u4ea7\u6210\u54c1\u6210\u672c\u201d\uff0c\u8fd9\u76f4\u63a5\u5f15\u51fa\u4e86\u4e24\u79cd\u4e3b\u6d41\u7684\u6210\u672c\u8ba1\u7b97\u65b9\u6cd5\u3002<\/p>\n<h3><span class=\"ez-toc-section\" id=\"%E4%B8%A4%E7%A7%8D%E4%B8%BB%E6%B5%81%E7%9A%84%E6%88%90%E6%9C%AC%E8%AE%A1%E7%AE%97%E6%96%B9%E6%B3%95%EF%BC%9A%E5%88%86%E6%AD%A5%E6%B3%95%E4%B8%8E%E5%88%86%E6%89%B9%E6%B3%95\"><\/span>\u4e24\u79cd\u4e3b\u6d41\u7684\u6210\u672c\u8ba1\u7b97\u65b9\u6cd5\uff1a\u5206\u6b65\u6cd5\u4e0e\u5206\u6279\u6cd5<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u6839\u636e\u751f\u4ea7\u7ec4\u7ec7\u7684\u7279\u70b9\uff0c\u4f01\u4e1a\u901a\u5e38\u91c7\u7528\u5206\u6b65\u6cd5\u6216\u5206\u6279\u6cd5\u6765\u5f52\u96c6\u548c\u5206\u914d\u751f\u4ea7\u6210\u672c\u3002\u9009\u62e9\u54ea\u79cd\u65b9\u6cd5\uff0c\u76f4\u63a5\u5f71\u54cd\u6210\u672c\u6838\u7b97\u7684\u7cbe\u5ea6\u548c\u7ba1\u7406\u6548\u7387\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th align=\"left\">\u5bf9\u6bd4\u7ef4\u5ea6<\/th>\n<th align=\"left\">\u5206\u6b65\u6cd5 (Process Costing)<\/th>\n<th align=\"left\">\u5206\u6279\u6cd5 (Job Order Costing)<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td align=\"left\"><strong>\u9002\u7528\u573a\u666f<\/strong><\/td>\n<td align=\"left\">\u5927\u6279\u91cf\u3001\u8fde\u7eed\u3001\u6807\u51c6\u5316\u751f\u4ea7\u3002\u5982\u5316\u5de5\u3001\u98df\u54c1\u3001\u7eba\u7ec7\u884c\u4e1a\u3002<\/td>\n<td align=\"left\">\u5c0f\u6279\u91cf\u3001\u591a\u54c1\u79cd\u3001\u6309\u8ba2\u5355\u751f\u4ea7\u3002\u5982\u673a\u68b0\u8bbe\u5907\u3001\u5b9a\u5236\u5bb6\u5177\u3001\u5efa\u7b51\u884c\u4e1a\u3002<\/td>\n<\/tr>\n<tr>\n<td align=\"left\"><strong>\u6210\u672c\u6838\u7b97\u5bf9\u8c61<\/strong><\/td>\n<td align=\"left\">\u6bcf\u4e00\u4e2a\u201c\u751f\u4ea7\u6b65\u9aa4\u201d\u6216\u201c\u751f\u4ea7\u8f66\u95f4\u201d\u3002<\/td>\n<td align=\"left\">\u6bcf\u4e00\u4efd\u201c\u751f\u4ea7\u8ba2\u5355\u201d\u6216\u201c\u4ea7\u54c1\u6279\u6b21\u201d\u3002<\/td>\n<\/tr>\n<tr>\n<td align=\"left\"><strong>\u6210\u672c\u8ba1\u7b97\u7279\u70b9<\/strong><\/td>\n<td align=\"left\">\u6309\u751f\u4ea7\u6b65\u9aa4\u5f52\u96c6\u6210\u672c\uff0c\u518d\u5c06\u6210\u672c\u5728\u5b8c\u5de5\u4ea7\u54c1\u4e0e\u5728\u5236\u54c1\u4e4b\u95f4\u5206\u914d\u3002<\/td>\n<td align=\"left\">\u6309\u8ba2\u5355\u5f52\u96c6\u6210\u672c\uff0c\u8ba2\u5355\u5b8c\u6210\uff0c\u6210\u672c\u5373\u4e3a\u8be5\u6279\u4ea7\u54c1\u7684\u603b\u6210\u672c\u3002<\/td>\n<\/tr>\n<tr>\n<td align=\"left\"><strong>\u4f18\u70b9<\/strong><\/td>\n<td align=\"left\">\u8ba1\u7b97\u8fc7\u7a0b\u76f8\u5bf9\u7b80\u5316\uff0c\u9002\u7528\u4e8e\u5927\u89c4\u6a21\u751f\u4ea7\u3002<\/td>\n<td align=\"left\">\u6210\u672c\u6838\u7b97\u7cbe\u51c6\uff0c\u80fd\u76f4\u63a5\u5bf9\u5e94\u5230\u5177\u4f53\u8ba2\u5355\uff0c\u4fbf\u4e8e\u62a5\u4ef7\u548c\u5229\u6da6\u5206\u6790\u3002<\/td>\n<\/tr>\n<tr>\n<td align=\"left\"><strong>\u7f3a\u70b9<\/strong><\/td>\n<td align=\"left\">\u65e0\u6cd5\u7cbe\u786e\u6838\u7b97\u5355\u4ef6\u4ea7\u54c1\u7684\u6210\u672c\uff1b\u5728\u5236\u54c1\u4e0e\u5b8c\u5de5\u54c1\u7684\u6210\u672c\u5206\u914d\u4f9d\u8d56\u7ea6\u5f53\u4ea7\u91cf\uff0c\u53ef\u80fd\u5b58\u5728\u4f30\u7b97\u504f\u5dee\u3002<\/td>\n<td align=\"left\">\u7ba1\u7406\u5de5\u4f5c\u91cf\u5927\uff0c\u9700\u8981\u4e3a\u6bcf\u4e2a\u8ba2\u5355\u8bbe\u7acb\u6210\u672c\u8ba1\u7b97\u5355\uff0c\u8ddf\u8e2a\u7269\u6599\u548c\u5de5\u65f6\u3002<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span class=\"ez-toc-section\" id=\"%E6%A1%88%E4%BE%8B%E6%BC%94%E7%A4%BA%EF%BC%9A%E4%B8%80%E4%B8%AA%E5%85%B8%E5%9E%8B%E7%9A%84%E7%94%9F%E4%BA%A7%E5%9C%BA%E6%99%AF%E4%B8%8B%E7%9A%84%E6%88%90%E6%9C%AC%E8%AE%A1%E7%AE%97\"><\/span>\u6848\u4f8b\u6f14\u793a\uff1a\u4e00\u4e2a\u5178\u578b\u7684\u751f\u4ea7\u573a\u666f\u4e0b\u7684\u6210\u672c\u8ba1\u7b97<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u5047\u8bbe\u67d0\u5de5\u5382\u91c7\u7528<strong>\u5206\u6279\u6cd5<\/strong>\u751f\u4ea7\u4e00\u6279\uff08\u8ba2\u5355\u53f7 P001\uff09100\u4ef6\u7684\u7279\u5236\u96f6\u4ef6\u3002\u4f1a\u8ba1\u671f\u95f4\u4e3a\u4e00\u4e2a\u6708\u3002<\/p>\n<p><strong>\u671f\u521d\u72b6\u6001\uff1a<\/strong><\/p>\n<ul>\n<li>\u8be5\u6279\u6b21\u5728\u4e0a\u6708\u5e95\u5df2\u6709\u90e8\u5206\u6295\u5165\uff0c\u671f\u521d\u5728\u5236\u54c1\u6210\u672c\u4e3a <strong>5,000\u5143<\/strong>\u3002<\/li>\n<\/ul>\n<p><strong>\u672c\u6708\u53d1\u751f\u8d39\u7528\uff1a<\/strong><\/p>\n<ol>\n<li><strong>\u9886\u7528\u76f4\u63a5\u6750\u6599<\/strong>\uff1a\u4e3a\u5b8c\u6210\u5269\u4f59\u5de5\u5e8f\uff0c\u672c\u6708\u65b0\u9886\u7528\u6750\u6599 <strong>10,000\u5143<\/strong>\u3002<\/li>\n<li><strong>\u53d1\u751f\u76f4\u63a5\u4eba\u5de5<\/strong>\uff1a\u751f\u4ea7\u5de5\u65f6\u8bb0\u5f55\u663e\u793a\uff0c\u672c\u6708\u6295\u5165\u5728\u8be5\u6279\u6b21\u4e0a\u7684\u4eba\u5de5\u6210\u672c\u4e3a <strong>8,000\u5143<\/strong>\u3002<\/li>\n<li><strong>\u5206\u644a\u5236\u9020\u8d39\u7528<\/strong>\uff1a\u6839\u636e\u9884\u8bbe\u7684\u5206\u914d\u7387\uff08\u5982\u6309\u4eba\u5de5\u6210\u672c\u768450%\uff09\uff0c\u672c\u6708\u5e94\u5206\u644a\u7ed9\u8be5\u6279\u6b21\u7684\u5236\u9020\u8d39\u7528\u4e3a 8,000 * 50% = <strong>4,000\u5143<\/strong>\u3002<\/li>\n<\/ol>\n<p><strong>\u6210\u672c\u5f52\u96c6\uff1a<\/strong><\/p>\n<ul>\n<li>\u672c\u671f\u751f\u4ea7\u8d39\u7528 = 10,000 (\u6750\u6599) + 8,000 (\u4eba\u5de5) + 4,000 (\u8d39\u7528) = <strong>22,000\u5143<\/strong>\u3002<\/li>\n<li>\u8be5\u6279\u6b21\u7d2f\u8ba1\u603b\u6210\u672c = \u671f\u521d\u5728\u5236\u54c1\u6210\u672c + \u672c\u671f\u751f\u4ea7\u8d39\u7528 = 5,000 + 22,000 = <strong>27,000\u5143<\/strong>\u3002<\/li>\n<\/ul>\n<p><strong>\u671f\u672b\u72b6\u6001\u4e0e\u6210\u672c\u8ba1\u7b97\uff1a<\/strong><\/p>\n<ul>\n<li>\u5230\u6708\u5e95\uff0c\u8be5\u6279\u6b21100\u4ef6\u96f6\u4ef6\u5168\u90e8\u5b8c\u5de5\u5e76\u68c0\u9a8c\u5165\u5e93\u3002<\/li>\n<li>\u7531\u4e8e\u5168\u90e8\u5b8c\u5de5\uff0c\u672c\u671f\u5b8c\u5de5\u4ea7\u6210\u54c1\u6210\u672c\u5373\u4e3a\u8be5\u6279\u6b21\u7684\u7d2f\u8ba1\u603b\u6210\u672c\uff0c\u5373 <strong>27,000\u5143<\/strong>\u3002<\/li>\n<li>\u6839\u636e\u6838\u5fc3\u516c\u5f0f\uff0c\u8be5\u6279\u6b21\u7684\u671f\u672b\u5728\u5236\u54c1\u6210\u672c = 5,000 (\u671f\u521d) + 22,000 (\u672c\u671f) - 27,000 (\u5b8c\u5de5) = <strong>0\u5143<\/strong>\u3002<\/li>\n<\/ul>\n<p>\u5982\u679c\u5230\u6708\u5e95\u53ea\u5b8c\u6210\u4e8680\u4ef6\uff0c\u90a3\u4e48\u5c31\u9700\u8981\u5c0627,000\u5143\u7684\u603b\u6210\u672c\u572880\u4ef6\u5b8c\u5de5\u54c1\u548c20\u4ef6\u5728\u5236\u54c1\u4e4b\u95f4\u8fdb\u884c\u5206\u914d\uff0c\u6b64\u65f6\u5728\u5236\u54c1\u6210\u672c\u7684\u8ba1\u7b97\u4f1a\u66f4\u4e3a\u590d\u6742\uff0c\u4e5f\u66f4\u80fd\u4f53\u73b0\u7cbe\u7ec6\u5316\u6838\u7b97\u7684\u91cd\u8981\u6027\u3002<\/p>\n<h2><span class=\"ez-toc-section\" id=\"%E4%B8%89%E3%80%81%E6%B4%9E%E5%AF%9F%E8%B6%8B%E5%8A%BF%EF%BC%9A%E4%B8%BA%E4%BB%80%E4%B9%88%E4%BC%A0%E7%BB%9FExcel%E6%A0%B8%E7%AE%97%E5%9C%A8%E5%88%B6%E5%93%81%E6%88%90%E6%9C%AC%E7%9A%84%E6%96%B9%E5%BC%8F%E6%AD%A3%E5%9C%A8%E5%A4%B1%E6%95%88%EF%BC%9F\"><\/span>\u4e09\u3001\u6d1e\u5bdf\u8d8b\u52bf\uff1a\u4e3a\u4ec0\u4e48\u4f20\u7edfExcel\u6838\u7b97\u5728\u5236\u54c1\u6210\u672c\u7684\u65b9\u5f0f\u6b63\u5728\u5931\u6548\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u5c3d\u7ba1Excel\u529f\u80fd\u5f3a\u5927\uff0c\u4f46\u5728\u5904\u7406\u52a8\u6001\u3001\u590d\u6742\u7684\u5728\u5236\u54c1\u6210\u672c\u6838\u7b97\u65f6\uff0c\u5176\u5c40\u9650\u6027\u65e5\u76ca\u51f8\u663e\uff0c\u5df2\u6210\u4e3a\u5236\u7ea6\u4f01\u4e1a\u7cbe\u7ec6\u5316\u7ba1\u7406\u7684\u74f6\u9888\u3002\u5bf9\u4e8e\u8ffd\u6c42\u6570\u636e\u9a71\u52a8\u51b3\u7b56\u7684\u73b0\u4ee3\u4f01\u4e1a\u800c\u8a00\uff0c\u4f9d\u8d56\u624b\u5de5\u6216Excel\u8fdb\u884c\u6210\u672c\u6838\u7b97\u7684\u65b9\u5f0f\u6b63\u5728\u5feb\u901f\u5931\u6548\uff0c\u5176\u5f0a\u7aef\u4e3b\u8981\u4f53\u73b0\u5728\u4ee5\u4e0b\u51e0\u4e2a\u65b9\u9762\uff1a<\/p>\n<ul>\n<li>\n<p><strong>\u6570\u636e\u6ede\u540e\u4e0e\u4e0d\u51c6\u786e<\/strong>Excel\u8868\u683c\u7684\u6570\u636e\u6e90\u4e8e\u4eba\u5de5\u5f55\u5165\uff0c\u65e0\u6cd5\u4e0e\u751f\u4ea7\u73b0\u573a\u5b9e\u65f6\u540c\u6b65\u3002\u751f\u4ea7\u62a5\u5de5\u3001\u7269\u6599\u9886\u7528\u7b49\u4fe1\u606f\u5f80\u5f80\u5728\u4e8b\u540e\u6570\u5c0f\u65f6\u751a\u81f3\u6570\u5929\u540e\u624d\u88ab\u7edf\u8ba1\uff0c\u5bfc\u81f4\u6210\u672c\u6570\u636e\u4e25\u91cd\u6ede\u540e\u3002\u8fd9\u79cd\u6ede\u540e\u6027\u4f7f\u5f97\u7ba1\u7406\u8005\u770b\u5230\u7684\u6c38\u8fdc\u662f\u201c\u5386\u53f2\u6210\u672c\u201d\uff0c\u65e0\u6cd5\u57fa\u4e8e\u5b9e\u65f6\u72b6\u51b5\u505a\u51fa\u5feb\u901f\u54cd\u5e94\uff0c\u4f8b\u5982\uff0c\u5f53\u67d0\u4e2a\u5de5\u5e8f\u51fa\u73b0\u5f02\u5e38\u5bfc\u81f4\u6210\u672c\u98d9\u5347\u65f6\uff0c\u7ba1\u7406\u8005\u53ef\u80fd\u5728\u51e0\u5929\u540e\u624d\u80fd\u4ece\u62a5\u8868\u4e2d\u53d1\u73b0\u95ee\u9898\uff0c\u9519\u5931\u4e86\u6700\u4f73\u5e72\u9884\u65f6\u673a\u3002<\/p>\n<\/li>\n<li>\n<p><strong>\u4eba\u5de5\u7edf\u8ba1\u6548\u7387\u4f4e\u4e0b\u4e14\u6613\u51fa\u9519<\/strong>\u6210\u672c\u6838\u7b97\u6d89\u53ca\u5927\u91cf\u7684\u6570\u636e\u6536\u96c6\u3001\u6574\u7406\u4e0e\u8ba1\u7b97\uff0c\u5305\u62ec\u5de5\u65f6\u7edf\u8ba1\u3001\u7269\u6599\u6d88\u8017\u8ddf\u8e2a\u3001\u8d39\u7528\u5206\u644a\u7b49\u3002\u4f9d\u8d56\u4eba\u5de5\u5728\u591a\u4e2aExcel\u8868\u683c\u95f4\u8fdb\u884c\u590d\u5236\u3001\u7c98\u8d34\u3001\u6838\u5bf9\u548c\u516c\u5f0f\u8ba1\u7b97\uff0c\u4e0d\u4ec5\u8017\u8d39\u8d22\u52a1\u4e0e\u751f\u4ea7\u6587\u5458\u5927\u91cf\u5b9d\u8d35\u5de5\u65f6\uff0c\u800c\u4e14\u6781\u6613\u56e0\u4eba\u4e3a\u758f\u5ffd\u5bfc\u81f4\u6570\u636e\u9519\u8bef\uff0c\u5982\u516c\u5f0f\u5f15\u7528\u9519\u8bef\u3001\u6570\u636e\u5f55\u5165\u9057\u6f0f\u7b49\u3002\u4e00\u4e2a\u5fae\u5c0f\u7684\u9519\u8bef\u5c31\u53ef\u80fd\u5bfc\u81f4\u6574\u4e2a\u6210\u672c\u62a5\u8868\u5931\u771f\uff0c\u8bef\u5bfc\u7ba1\u7406\u51b3\u7b56\u3002<\/p>\n<\/li>\n<li>\n<p><strong>\u6210\u672c\u5206\u644a\u56f0\u96be\u4e14\u6a21\u578b\u7c97\u7cd9<\/strong>\u5236\u9020\u8d39\u7528\u7684\u516c\u5e73\u3001\u51c6\u786e\u5206\u644a\u662f\u5728\u5236\u54c1\u6210\u672c\u6838\u7b97\u4e2d\u7684\u6838\u5fc3\u96be\u9898\u3002\u5728Excel\u4e2d\uff0c\u4f01\u4e1a\u5f80\u5f80\u53ea\u80fd\u91c7\u7528\u5355\u4e00\u3001\u7b80\u5316\u7684\u5206\u644a\u6807\u51c6\uff08\u5982\u603b\u5de5\u65f6\u3001\u603b\u4ea7\u91cf\uff09\uff0c\u8fd9\u79cd\u201c\u4e00\u5200\u5207\u201d\u7684\u6a21\u578b\u65e0\u6cd5\u771f\u5b9e\u53cd\u6620\u4e0d\u540c\u4ea7\u54c1\u3001\u4e0d\u540c\u6279\u6b21\u5bf9\u95f4\u63a5\u8d44\u6e90\u7684\u5b9e\u9645\u6d88\u8017\u60c5\u51b5\u3002\u8fd9\u5bfc\u81f4\u9ad8\u9644\u52a0\u503c\u4ea7\u54c1\u7684\u6210\u672c\u53ef\u80fd\u88ab\u4f4e\u4f30\uff0c\u800c\u4f4e\u9644\u52a0\u503c\u4ea7\u54c1\u7684\u6210\u672c\u88ab\u9ad8\u4f30\uff0c\u4ece\u800c\u626d\u66f2\u4e86\u4ea7\u54c1\u76c8\u5229\u80fd\u529b\u7684\u771f\u5b9e\u56fe\u666f\u3002<\/p>\n<\/li>\n<li>\n<p><strong>\u7f3a\u4e4f\u591a\u7ef4\u5ea6\u5206\u6790\u4e0e\u8ffd\u6eaf\u80fd\u529b<\/strong>Excel\u672c\u8d28\u4e0a\u662f\u4e00\u4e2a\u4e8c\u7ef4\u8868\u683c\u5de5\u5177\uff0c\u96be\u4ee5\u652f\u6491\u590d\u6742\u7684\u591a\u7ef4\u5ea6\u6210\u672c\u5206\u6790\u3002\u7ba1\u7406\u8005\u5e0c\u671b\u770b\u5230\u7684\u4e0d\u4ec5\u662f\u603b\u6210\u672c\uff0c\u66f4\u5e0c\u671b\u80fd\u591f\u4e0b\u94bb\u5206\u6790\uff0c\u4f8b\u5982\uff1a\u8ffd\u6eaf\u67d0\u4e00\u7b14\u5f02\u5e38\u6210\u672c\u7684\u5177\u4f53\u6765\u6e90\u5de5\u5e8f\u3001\u8bbe\u5907\u6216\u4eba\u5458\uff1b\u5bf9\u6bd4\u4e0d\u540c\u65f6\u95f4\u3001\u4e0d\u540c\u73ed\u7ec4\u7684\u6210\u672c\u6548\u7387\uff1b\u5206\u6790\u7279\u5b9a\u4ea7\u54c1\u7ebf\u7684\u6210\u672c\u6784\u6210\u8d8b\u52bf\u3002\u8fd9\u4e9b\u6df1\u5ea6\u7684\u5206\u6790\u9700\u6c42\u5728Excel\u4e2d\u5b9e\u73b0\u8d77\u6765\u5f02\u5e38\u590d\u6742\uff0c\u751a\u81f3\u65e0\u6cd5\u5b9e\u73b0\uff0c\u4f7f\u5f97\u6210\u672c\u6570\u636e\u6ca6\u4e3a\u9759\u6001\u7684\u8d22\u52a1\u6570\u5b57\uff0c\u800c\u975e\u9a71\u52a8\u8fd0\u8425\u4f18\u5316\u7684\u52a8\u6001\u6d1e\u5bdf\u3002<\/p>\n<\/li>\n<\/ul>\n<p>\u8fd9\u4e9b\u75db\u70b9\u5171\u540c\u6307\u5411\u4e00\u4e2a\u7ed3\u8bba\uff1a\u5728\u8ffd\u6c42\u5b9e\u65f6\u3001\u7cbe\u51c6\u3001\u667a\u80fd\u7684\u4eca\u5929\uff0c\u4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