How to calculate the cost of the product and control the cost 50

1. The consumption quota of your product is not clear, now assum: A A (the quota of A product to consume A raw materials, and so on) = XA, A B = XB, B A = Ya, B B = YB, C A = ZA, C B = ZB

2. Find the total consumption quota of raw materials for a = 2000 * xa + 1000 * ya + 1500 * za, assuming = a

3. Find the distribution rate of a raw material = 20 * 20 * 11000 1000 a, assuming = a'

4. Find out the actual allocation of a material cost for each product

A = 2000*xa*a'

B = 1000*ya*a'

C = 1500*za*a'

5. In the same way, find out the actual allocation of B material cost for each product

A = 2000*xb*b'

B = 1000*yb*b'

C = 1500*zb*b'

6. The sum of the two is the material cost of the product, and the direct labor and manufacturing costs allocated are the total cost of the product.

This is the most basic cost calculation.

The complexity of the cost is mainly manifested in the multi-step production process and the requirement to calculate the cost of intermediate products.

Let's start with costing:

The main thing is the collection and distribution of costs.

You must first be clear about BOM, that is, what raw materials are used for a certain product, take what you said as an example, the production of 1 product A needs to use a material kilogram and B material kilogram (may also use other materials), then the raw material cost can be allocated according to the fixed proportion.

There is no fixed method for calculating costs, which is mainly determined according to the characteristics of your company's production process.

A total of 4500 products of A, B and C, if the weight difference is not large, the cost of product A is (20 * 20 + 15 * 20) * 1100 + 1000 + 1500) * 2000 yuan.

Divide the total price of raw materials by the total quantity of products produced.

Product Cost Structure:

1. Material costs. It is divided into direct materials and indirect materials, with direct materials directly included in the cost of a product, and indirect materials recorded in the cost of a specific product through apportionment.

2. Labor costs. The wages of the workers in direct production are credited to the method and material costs.

3. Manufacturing costs. It is mainly the salary of workshop management personnel, the depreciation of workshop machinery and equipment, the cost of water and electricity, and the consumption of machinery and materials.

4. Auxiliary workshop costs. If the apportionment of the cost of the product is multi-process and multi-link processing, the parallel carry-over method can be used between the processes, or the gradual carry-over method can be used. Product costing also involves the selection of materials and depreciation methods, and different accounting policies will also make the cost calculation different.

The cost of the product = the materials consumed in the production of Zen products + the labor allocated + the manufacturing cost.

When the production of materials, the old account is handled by the old people, borrowing: production cost - a certain product, credit: raw materials.

When allocating manufacturing expenses, the accounting treatment is: borrowing: producing into a lead line - a certain product, and crediting: manufacturing expenses.

1. Variety method: It is a method to collect production expenses and calculate product costs by taking product varieties as the cost calculation object. Since the variety method does not need to calculate the cost by batch, nor does it need to calculate the cost of semi-finished products by step, this cost calculation method is relatively simple.

The variety method is mainly suitable for enterprises with large-scale single-step production, or small enterprises that are multi-step production, but do not require the calculation of the cost of semi-finished products. The variety method generally calculates the cost of products on a monthly basis, and does not need to allocate production expenses between finished and semi-finished products.

2. Batch method: also known as the order method. It is a method that uses the batch or order of the product as the cost calculation object to collect production expenses and calculate the cost of products.

The batch method is mainly suitable for multi-step production of single pieces and small batches. The costing period of the batch method is not fixed, and generally a production cycle (i.e., the entire period from production to completion) is used as the costing period to calculate the cost of the product on a regular basis. Since there is no finished product when it is not finished, and there is no product in progress after completion, the finished product and the product in progress do not coexist at the same time, so there is no need to allocate production costs between the finished product and the finished product.

3. Step-by-step method: It is a method to collect production costs and calculate product costs according to the production steps of products. The step-by-step method is suitable for multi-step production in large quantities or large quantities.

Due to the large quantity of production, the step-by-step method often has finished products at a certain time, and there are unfinished products and semi-finished products, and it is impossible to calculate the cost after all the products are completed. Therefore, the step-by-step method generally calculates costs on a monthly basis, and the production costs are allocated between finished and semi-finished products.