Research Status and Development Trend of Cost Calculation Methods 100

Cost analysis is the analysis of the changes in cost level and composition by using accounting and other relevant data, systematically studying the factors that affect the rise and fall of costs and the reasons for their changes, and looking for ways to reduce costs. It is an important part of cost management.

Through cost analysis, it is conducive to correctly understand, grasp and apply the law of cost changes, and achieve the goal of reducing costs; It is helpful to carry out cost control, correctly evaluate the completion of the cost plan, and also provide an important basis for the formulation of cost plans and business decisions, and indicate the direction of cost management.

There are many technical methods (also known as quantitative analysis methods) that can be used in cost analysis, and enterprises should determine which method should be used for cost analysis according to the purpose of the analysis, the characteristics of the friendly bank of the analysis object, and the information they have. In practice, there are four types of technical analysis methods commonly used: comparative analysis, factor analysis, chain substitution and correlation analysis.

The three basic methods of costing are as follows:1.Breed method.

Also known as the simple method.

It is a method of collecting and distributing production costs with product varieties as the object of product cost calculation, which is suitable for a large number of single-step production enterprises!

2.Batch method. It is a method of collecting production costs and calculating the cost of vertical wheel production according to product batches, which is mainly suitable for the production of small batches of single surplus parts, such as shipbuilding, heavy machinery and equipment manufacturing, etc.!

3.Step-by-step. It is a method of calculating the head object with the product production step as the cost, collecting and distributing production expenses, and calculating the cost of the product. It is suitable for a large number of multi-step production, such as textile, metallurgy, automobile manufacturing and other large number of manufacturing enterprises.

The analysis methods include comparative analysis method, factor analysis method, difference calculation method and cavern-wax ratio method.

1. Comparative method

The comparative method, also known as the index comparative analysis method. It is a method of checking the completion of the plan through the comparison of technical and economic indicators, analyzing the reasons for the differences, and then tapping the internal potential. This method has the characteristics of easy to understand, simple and easy to master, so it has been widely used, but it must pay attention to the comparable Nessler slip of various technical and economic indicators when applying.

2. Factor analysis

Factor analysis, also known as chain substitution method or chain substitution method. This method can be used to analyze the degree to which various factors affect the formation of costs. The analysis is carried out by assuming that one of the many factors has changed while the others remain the same, and then replacing them one by one and comparing their calculations separately to determine the extent to which changes in each factor affect the cost.

3. Difference calculation method

The variance method is a simplified form of factor analysis that uses the planned and actual differences of each factor to calculate the degree to which it affects costs.

4. Ratio method

It is a method of analysis using the proportion of more than two indicators. Its basic feature is that the values of comparative analysis are first turned into relative numbers, and then the relationship between them is observed.

The significance of cost analysis

Linked-F found that effective cost analysis is the basic element of a company's success in the fierce market competition. Inadequate cost analysis can lead to simple cost compression, which can lead to the loss of business vitality. Establish a scientific and reasonable cost analysis and control system.

It can enable the managers of the enterprise to clearly grasp the company's cost structure, profitability and the correct direction of decision-making, become the key support for the internal decision-making of the enterprise, and fundamentally improve the cost situation of the enterprise.

Plê Consulting believes that a correct cost analysis plays a very important role in whether a company is profitable or not. Due to the unfavorable cost analysis, enterprises may not properly allocate expenses to different products, resulting in pricing errors, and thus fall into a long-term cycle of selling more and losing money.

There are three basic methods of cost accounting: variety method, batch method and step-by-step method. The variety method is the most basic, because no matter what the method ultimately calculates the cost of various products, and the cost calculation procedure of the variety method is the general procedure of cost calculation.

1.Breed method.

Also known as the simple method, it is based on the product variety as the product cost.

The method of calculating objects, aggregating and allocating production costs is suitable for enterprises with a large number of single-step production!

2.Batch method.

It is a method of collecting production costs and calculating product costs according to product batches, which is mainly suitable for the production of single-piece Xiaolingshan batches, such as shipbuilding, heavy machinery and equipment manufacturing, etc.!

3.Step-by-step.

It is a method that takes the product production step as the cost calculation object, collects and allocates production expenses, and calculates the product cost. It is suitable for a large number of multi-step production, such as textile, smelting, automobile manufacturing, and other large number of large-scale manufacturing enterprises.

Cost calculation is a special method for collecting the costs and expenses incurred in the process of production and operation according to a certain cost object to determine the total cost and unit cost of each object. Through accurate calculation of costs, we can grasp the cost composition, assess the completion of the cost plan, understand the results of production and business activities, and promote enterprises to strengthen accounting, save expenditures, and improve economic benefits.

In modern accounting, there are two interpretations of "cost calculation" in a broad and narrow sense. Cost calculation in the narrow sense refers to cost accounting in a general sense, that is, the process of collecting and allocating actual costs and expenses;

Cost calculation in a broad sense refers to the cost management system in the modern sense, which is organically combined by the cost accounting subsystem, the cost planning subsystem, the cost control subsystem and the cost assessment subsystem. Management accounting, on the other hand, uses the concept of generalized prudent costing.