多步骤生产是指生产过程在工艺上可以间断，可以分散不同时间、不同地点的产品生产。
成本核算的方法根据企业生产产品的特点来定：主要看产品是否是多步骤生产（生产工艺的特点）；
Cost accounting methods in accordance with the characteristics of enterprise product set: The main products are watch are many steps in production (the production process characteristics);
再通过一种包括蚀刻、掺杂、涂层和敷设电触点等步骤的多步生产流程将硅片制成电池。
Wafers are manufactured into solar cells through a multi-step manufacturing process that includes etching, doping, coating and applying electrical contacts.
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