The basic method of cost accounting, the method of cost accounting

Accounting Methodology. 1. Correctly demarcate the boundaries of various expenses, such as the boundaries between revenue expenditures and capital expenditures, non-operating expenses, product production costs and period expenses, the boundaries between product costs in the current period and the cost of products in the next period, the boundaries of different product costs, and the boundaries of product and finished product costs.

2. Conscientiously implement the relevant laws and regulations on cost expenditure, and deal with the expenditure according to the scope of cost expenditure.

3. Do a good job in the basic work of cost accounting, including: establishing and improving the original vouchers and records of cost accounting, and reasonable voucher delivery process; Formulate consumption quotas for working hours and materials, and strengthen quota management; Establish a system for the measurement, acceptance, issuance and inventory of materials and materials; Establishment of internal settlement** and internal settlement system.

4. According to the production characteristics and management requirements of the enterprise, select the appropriate cost calculation method, determine the cost calculation object, the procedure for the collection of expenses and the inclusion of product costs, the cost calculation period, and the division method between finished products and products in production. There are variety method, batch method and step method, in addition to classification method, quota method and so on.

Cost accounting. The basic method is:

1. Conscientiously implement the relevant laws and regulations on cost expenditure.

Scope of costs.

Charge for processing costs.

2. Correctly divide all kinds.

Expenses. such as the benefits of the expenditure with.

Capital expenditure. Non-operating expenses.

the boundaries of the cost of product production.

And. Period fees.

The boundaries of this issue.

The cost of the product. and the boundaries of the cost of the next product, the boundary of the cost of different products, in the product and.

The cost of the finished product.

and so on. 3. According to the production characteristics and management requirements of the enterprise, choose the appropriate one.

Costing method.

Are you sure. Costing object.

Procedures for the collection of expenses and the inclusion of the cost of the product

Costing period.

The method of dividing the cost of products between finished products and products, etc.

4. Do a good job in the basic work of cost accounting, including: establishing and improving cost accounting.

Original documents. and documented, reasonable voucher delivery processes; Formulating working hours and materials.

Consumption quota. Strengthen.

Quota management. Establish a system for the measurement, acceptance, issuance and inventory of materials and materials; Formulate.

Internal settlement. ** and internal billing system.

Extended information: 1. The cost is to produce and sell a certain type and quantity of products to consume resources.

Monetary measurements. economic value. Enterprises need to consume means of production and labor for product production, and these consumption are measured in money in the cost, which is manifested as material costs

Depreciation expense. Payroll expenses.

Wait. 2. The cost is for acquisition.

Material resources. The economic value of the effort required. business for the proceeds.

Production and business activities.

The purchase of various means of production or the purchase of commodities, and the price and expenses paid are the acquisition costs or.

Procurement costs. 3. Cost accounting refers to the distribution and aggregation of various expenses incurred by enterprises in the process of production and operation according to certain objects to calculate the total cost and.

Unit cost. Costing is usually based on accounting and is calculated in currency.

4. Cost accounting is an important part of cost management, which is to allocate and collect various expenses incurred in the process of production and operation of enterprises according to certain objects to calculate the total cost and unit cost.

Traditional costing generally refers to the full costing method and the manufacturing costing method. The full cost method and the manufacturing cost method are the cost calculation methods used by enterprises to provide relevant cost information to the outside world according to the provisions of the accounting system.

The cost information provided by the variable cost method and the activity cost method mainly serves the internal operation and management of the enterprise, which is more accurate and conducive to business decision-making than the cost information provided by the traditional cost method.

Therefore, when explaining the advantages of variable costing and activity costing, it is possible to use the term "traditional costing" in comparison with full costing and manufacturing costing.

Cost accounting methods include variety method, batch method, step-by-step carry-over method, parallel carry-over step-by-step method, and activity costing method.

Cost accounting is the basic link of cost management for the occurrence of production expenses and the formation of product costs, and provides information basis for cost management analysis and management control.

The contents of costing include:

1. Completely collect and account for the various expenses incurred by the cost calculation object;

2. Correctly calculate the transfer value of means of production and the amount of expenses that should be included in the cost of the current period;

3. Scientifically determine the object, project, period, cost calculation method and expense allocation method of cost calculation to ensure the accuracy and timeliness of the cost of various products.

Methods of costing:1. Moving weighted average method.

2. Whole month average method.

3. First-in-first-out method.

4. Last-in-first-out method.

5. Individual valuation method.

6. Planned costing method.

7. Gross profit margin method.

8. Retail price method.

The methods of cost accounting are: variety method, batch method, step-by-step method of gradual carry-forward, step-by-step method of parallel carry-forward, operation costing method, classification method, etc.

The variety method is a method that uses the product variety as the cost calculation object to collect production expenses and calculate the cost of products.

The batch method is a method of collecting production costs and calculating product costs according to product batches.

The step-by-step method is also known as the sequential carry-over method, and the step-by-step method costing objects are the final finished product and the semi-finished product of each step.

The step-by-step method of parallel limb carryover is that each production step only collects and calculates the production costs directly incurred in this step, and does not calculate the cost of semi-finished products consumed in the previous step in carrying forward this step.

The activity costing method, also known as the ABC cost method, is the core and basic object of cost calculation, and the product cost or service cost is the sum of the cost of all operations, which is the end of the actual cost of enterprise resources.

The taxonomy is to calculate the total cost of each type of product by pooling production costs according to the category of products. Then, the total cost of the experience is allocated among the various products of the product according to a certain standard, and the cost of each product is calculated.

Management requirements for cost accounting:

Due to the different characteristics of product production types and the different management requirements of enterprises, there are three different cost calculation objects, namely product varieties, batches, and production steps.

The different cost objects have formed three different cost calculation methods: variety method, batch method and step-by-step method. In addition, if there are many varieties and specifications of products, in order to simplify the product cost accounting, the varieties and specifications of the products can be combined and classified, and the cost calculation sheet can be set up according to the category to collect the expenses, and then the expenses and costs can be allocated and calculated according to the varieties and specifications or production batches and production steps. This method used to simplify the costing process became the taxonomy.

The taxonomy is not a costing method applied alone, but needs to be applied in combination with one or two basic methods in order to simplify the accounting of the basic method, so it is an auxiliary method of cost calculation. The following is a brief list of the production organization forms, production processes and management requirements and types used by different cost accounting methods.

The cost accounting methods are: variety method, batch method, step-by-step carry-over method, parallel carry-over step-by-step method, and activity costing method.

1. Variety methodFeed according to the production plan (or job order).

2. Batch methodDetermine the unit cost of work, which can be planned or actual.

3. Step-by-step carryoverDirect costs (power costs, manufacturing costs, direct labor costs) are aggregated and apportioned according to man-hours.

4. Parallel carryover step-by-step methodThe completion cost is carried forward according to the number of completed product varieties (product material accounting can be fed step by step or full feed or agreed proportion, and the cost can be shared for products with a short production cycle, and the cost can be shared when completed).

5. Activity costing methodIn production at the beginning of the period Production in the current period - Completion of the current period In production in the current period (debit balance of production costs).

The cost accounting methods are: step-by-step method; Taxonomy; batch method; Variety method; ABC Cost Method.

1. Step-by-step method

The "step" under the step-by-step method is also broadly defined, and there are rich, flexible and diverse specific connotations and application methods in practical work, and the "step" under the step-by-step method can be defined as the following "step" meaning in practical application: department - that is, the calculation and assessment of "department cost", workshop, process, specific production, processing stage, work center, any combination of the above.

2. Taxonomy

A method of using "product class" as the cost calculation object, collecting expenses, and calculating costs. The cost object of the taxonomy is the product "class", which can be defined as the natural category of the product and the product category required for management.

3. Batch method

A costing method that uses product batches as the costing object. The "batch" of the product. The batch method is a very broad cost calculation method, and in practice, there are definitions of "batch number" and "batch".

4. Variety method

A costing method that uses product varieties as the cost calculation object. The cost calculation object of the variety method is: product variety. In practice, the cost objects under the "variety method" can be applied as follows: product category, product variety, and product variety specification.

5. ABC cost method

Since the 70s, the activity costing method (ABC method) has been studied in some developed countries, and now, it has been adopted by many countries. It is a method of collecting and allocating indirect costs such as manufacturing costs not according to the traditional method (taking the mu branch workshop as the cost collection and allocation object), but taking the "operation" as the cost collection and allocation, which can allocate the indirect costs more reasonably and make the calculation of the cost more reasonable.

Hello dear and happy to serve you: five ways to cost accounting; 1. Variety method 2, batch method 3, step-by-step method 4, classification method 5, ABC cost method. 1. Variety method (scope of application) The variety method is suitable for enterprises with large quantities and single-step production.

For example, power generation, extractive industries, and management are only required to assess the final product of the enterprise. 2. Batch method (scope of application) single piece, small batch production enterprises, and enterprises that organize production according to customer orders - so it is also called"Order Method"3. Step-by-step method (scope of application) of a large number of multi-step and multi-stage production enterprises; In terms of management, it is required to calculate the cost according to the production stage, step and workshop; Metallurgical, textile, papermaking enterprises, and some other large-scale large-scale production enterprises. 4. Classification method (scope of application) The classification method is suitable for enterprises with a wide variety of product specifications and can be classified according to certain guessing standards.