The Theoretical Necessity and Realistic Choice of the First-in-first-out Equivalent Units Method

DOI

10.2991/iccese-19.2019.427How to use a DOI?

Keywords

equivalent units allocation method; theoretical necessity; the implementation obstacle; realistic choices

Abstract

Enterprise cost accounting is mainly horizontal distribution and vertical distribution, in which the vertical distribution is mainly used by the equivalent units weighted distribution method and the equivalent units first-in-first-out method, this paper through the comparative analysis of two vertical distribution methods, pointing out the theoretical defects of the weighted average equivalent units method and the reasons for sustainable implementation.

Copyright

© 2019, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Yuguo Yang
AU  - Ying Xie
PY  - 2019/04
DA  - 2019/04
TI  - The Theoretical Necessity and Realistic Choice of the First-in-first-out Equivalent Units Method
BT  - Proceedings of the 3rd International Conference on Culture, Education and Economic Development of Modern Society (ICCESE 2019)
PB  - Atlantis Press
SP  - 1976
EP  - 1980
SN  - 2352-5398
UR  - https://doi.org/10.2991/iccese-19.2019.427
DO  - 10.2991/iccese-19.2019.427
ID  - Yang2019/04
ER  -