“平行结转定额差异法”是在辽宁省一轻局具体指导下,通过多年实践摸索出来的一种新方法,在日用机械行业中应用这种方法尤其简捷实用,已取得较好的成效.“平行结转定额差异法”是在分步法的基础上,吸收了综合逐步结转法与平行结转法的长处,并克服了其缺点产生的.因此不需要成本项目还原,全厂产品成本可以根据各车间的定额差异平行地进行汇总,下序车间不用等上序车间的半成品成本,用上序车间的定额成本就可以计算.日用机械行业的产品在同类中通用性较大,而且零部件都有阶段性,所以在采用分步法的同时,又采用了定额法的长处,以定额成本作为基础,加减差异分步计算实际成本,它的结构程序是分步计 “Parallel transfer quota difference method” is a new method that has been explored through many years of practice under the specific guidance of a Liaoning Provincial Light Bureau. The application of this method in the daily-use machinery industry is particularly simple and practical, and has achieved better results. The effectiveness of the “parallel transfer quota difference method” is based on the step-by-step method and absorbs the strengths of the integrated gradual transfer method and the parallel transfer method, and overcomes the shortcomings. Therefore, there is no need for cost items. Reduction, the entire plant product cost can be summarized in parallel according to the difference in the number of workshops, the next-order workshop does not have to wait for the semi-finished product cost of the pre-order shop, and can be calculated using the fixed cost of the previous shop. Daily-use machinery industry products are in the same category. The versatility is relatively large, and the parts have a phased nature. Therefore, while the step-by-step method is adopted, the advantages of the quota method are also adopted. Based on the fixed cost, the actual cost is calculated by adding or subtracting the differences, and its structure program is Step meter