What are the common methods of cost accounting for commercial trading enterprises

There are two methods of costing for commercial enterprises:

1. Selling price accounting method.

This method is suitable for retail businesses with a large number of goods, but the premise is that the selling price is uniform (individual price changes must also perform relevant procedures), the cost of sales is carried forward according to the selling price in each period, and the purchase and sale price difference rate is calculated at the end of the month, and the purchase and sale price difference of the sold goods is obtained, and then the cost is adjusted accordingly.

2. Purchase price accounting method Daily sales should have commodity sales records, daily (or regular) summary, and the cost should be carried forward at the end of the month according to the actual purchase price of the empty goods. This method is suitable for selling commodities with a large unit value. The disadvantage is that it is more cumbersome.

1.Commercial enterprises.

The accounting of the rotten Qiaotuan is actually the inventory of goods: the cost accounting of purchase, sales and inventory;

The cost calculation method of inventory used or sold by an enterprise can be based on the first-in-first-out method or the weighted average method.

Choose one of the individual valuation methods. Once the pricing method is selected, it shall not be changed at will; Other methods are not recognized by the tax law.

2.Most of the cost of goods sold carried forward by commercial enterprises is calculated according to the weighted average method;

Example of a weighted average method for carrying forward inventory issuances:

3.On the books of an enterprise in June, the opening balance of inventory commodity A was 100 pieces, the unit price was 10 yuan, and the amount was 1,000 yuan; On June 10, 200 pieces were purchased, with a unit price of 13 yuan and an amount of 2,600 yuan; In June, Hungry Orange No. 20 purchased 200 pieces, with a unit price of 12 yuan and an amount of 2,400 yuan; At the end of June, the weighted average price of the commodity = (1000 + 2600 + 2400) (100 + 200 + 200) = 12 yuan;

Assuming that 300 pieces are sold in the current month, the sales cost of the commodity that should be carried forward in this month is wide = 300 * 12 = 3,600 yuan;

4.If your unit is a general taxpayer, the cost of the main business.

It is the tax not included on the invoice of the inventory goods purchased by your unit**;

On the other hand, if your unit is small-scale, the total amount of the product invoice is your company's purchase cost of goods**.

There are two methods of costing for commercial enterprises:

1.Selling price accounting.

This method is suitable for retail businesses with a large number of products, but the premise is that the price is uniform (individual price changes must also be subject to relevant procedures), and the cost of sales.

Each period is carried forward according to the selling price, and the purchase and sale price difference rate is calculated at the end of the month, and the purchase and sale price difference of the sold goods is obtained, and then the cost is adjusted accordingly, which is an accounting method in today's market economy.

conditions, some are not applicable.

2.Purchase price accounting method Daily sales should have commodity sales records, daily (or periodic) summary, and at the end of the month, the actual purchase price of the sold commodity rent will be carried forward.

This method is suitable for selling commodities with a large unit value.

The disadvantage is that it is more cumbersome.

Extended Materials. One. Definition of costing.

The expenses incurred in the production and operation process of the enterprise in a certain period of time are classified, summarized, summarized and accounted for according to their nature and location, and the total amount of production and operation expenses incurred in the period is calculated and the actual cost and unit cost of each celery rolling product are calculated respectively. Its basic task is to correctly and timely calculate the actual total cost and unit cost of the product, provide correct cost data, provide a scientific basis for enterprise business decision-making, and use it to assess the implementation of the cost plan, and comprehensively reflect the production and operation management level of the enterprise.

Two. The backlash of costing.

in cost management.

Have you ever encountered the following situations in your work?

The boss's business ideas keep pace with the times and control the cost.

Asking for more, feeling stressful, but not knowing where to start.

Every month, the checkout works overtime to make a pile of cost analysis.

Report, but it seems that other departments don't take it seriously, and the value of doing cost analysis is **?

When it comes to reducing costs, other departments think it's a financial matter, so how can they pay attention to it?

When the business department does things, it does not consider the impact on the cost, and the cost is overrun, so it comes to consult the financial opinion, can you do this control work in front and reduce the losses caused?

There are more and more indirect costs, and it seems that it is not appropriate to allocate them reasonably?

Three. The content of costing.

Completely collect and account for the various costs incurred by the costing object.

Correct calculation of means of production.

The value of the transfer and the amount of the charge that should be charged to the cost of the current period.

Scientifically determine the object, project, period, cost calculation method and expense allocation method of cost calculation, and ensure the accuracy and timeliness of the cost of various products. The essence of cost accounting is a conversion process of data information processing and processing, that is, the process of collecting and distributing expenses according to certain methods and procedures and in accordance with the determined cost accounting objects or use scope. Correct and timely cost accounting is of great significance for enterprises to increase production and save and achieve high yield, high quality, low consumption and more accumulation.

Hello, happy to answer your questions. The cost of a commercial enterprise is generally calculated by using the individual valuation method to calculate the carry-forward cost. Cost of goods sold = quantity of goods sold * unit purchase cost.

When the income is obtained, the accounting treatment is: borrow: bank deposits and other accounts, credit: main business income, should be sold and paid taxes - VAT payable (cancellation of the royal tax).

The accounting treatment of the carry-forward cost is: borrow: cost of main business, loan: excavation: inventory goods.

What kind of cost accounting method does a commercial enterprise generally use? What are the methods of cost accounting? If you don't know much about this part of the knowledge points, let's learn it with the deep space network!

What are the different types of costing methods?

The valuation methods stipulated in the inventory standard include the first-in-first-out method, the weighted average method, and the individual valuation method. The weighted average method is further divided into the month-end one-time weighted average method and the moving weighted average method.

1. The first-in-first-out method is a method that assumes that "the inventory that is put into the warehouse first is issued first", and determines the cost of the inventory issued according to the assumed cost flow order.

2. The weighted average method at the end of the month is a method to calculate the average unit cost of materials and other inventories by weighting the purchase quantity of each batch of the month and the quantity at the beginning of the month when the inventory of materials and other inventories is classified and accounted for according to the actual cost. That is, the weighted average unit cost is determined by removing the sum of the purchase cost of this month and the cost at the beginning of the month by the sum of the purchase quantity of this month and the quantity at the beginning of the month, so as to calculate the cost of the inventory issued this month and the inventory at the end of the month.

3. The moving weighted average method refers to a calculation method that calculates the new average unit cost immediately after each receipt according to the inventory quantity and total cost.

4. The individual valuation method refers to a method of identifying the individual cost or batch cost of each specific inventory index or each batch of inventory issued and issued.

What kind of cost accounting method is generally used by commercial enterprises?

1. Selling price accounting method.

This method is suitable for the retail business of complex goods, but the premise of the song comic model is that the price is unified (individual price changes must also perform the relevant procedures), the cost of sales is carried forward according to the selling price in each period, and the purchase and sale difference rate is calculated at the end of the month, and the purchase and sale difference of the sold goods is obtained, and then the cost is adjusted accordingly, this accounting method is not applicable under the conditions of today's market economy.

2. Purchase price accounting method.

Daily sales should have commodity sales records, daily (or periodic) summary, at the end of the month according to the actual purchase price of the sold goods to carry forward the cost, this method is suitable for the sale of bulk commodities with large unit value, the disadvantage is more troublesome.