摘要
基于润滑油生产企业对成本核算的要求以及润滑油生产特点,建议润滑油成本核算综合采用品种法和分步法。介绍了润滑油生产企业成本核算的具体计算步骤。
The author suggests in this paper that category method and stepwise method shall
be comprehensively used for lube oil cost accounting based on the requirements proposed by lube oil production enterprises and the processing features, and introduces the specific calculation procedure of enterprise cost accounting.
出处
《石油商技》
2003年第6期51-52,共2页
Petroleum Products Application Research
关键词
润滑油
成本
核算
价格
lube oil, cost, accounting, pricing
