Is costing good or not, and what is costing

1. Compared with industry, commercial accounting should be very easy. 2. The main differences between small-scale taxpayers and general taxpayers are as follows: 1) The tax rate (collection rate) is different, the VAT collection rate of small-scale taxpayers is 3%, while the general VAT rate is 17%; 2) The tax calculation method is different, the tax calculation of small-scale taxpayers is relatively simple, that is, the sales income is divided into non-tax income, and then multiplied by the collection rate of 3% to obtain the VAT payable, while the calculation of general taxpayers is more complicated, first divide the tax-included income to obtain the tax-free income, and then multiply by 17% to obtain the output tax, and then subtract the input VAT amount specified in the input invoice obtained in the current period (month) and the input tax deductible from other tax deduction vouchers to obtain the VAT payable; 3) The intensity of tax collection and management is different, and the tax department is much more strict than that of small-scale taxpayers in terms of invoice management, tax declaration, tax inspection and other aspects.

3. The tax rate for general taxpayers is generally 17%, and some products are applicable to the 13% tax rate, and the 3% levy rate is used for small-sized taxpayers.

If you don't have experience, it takes a process. Commercial and industrial are not the same. In terms of business accounting costs and gross profit margins, the industry mainly controls costs.

Full cost accounting refers to the allocation 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.

Accounting Methodology. 1. Correctly divide the boundaries of various expenses, such as the boundaries between revenue expenditures and capital expenditures, non-operating expenditures, 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 collecting and including the cost of the product, the cost calculation period, and the division method between the finished product and the product. There are variety method, batch method and step method, in addition to classification method, quota method and so on.

There are 6 types of cost calculation methods, which are divided into:

1. The variety method is a method that collects production expenses and calculates product costs by taking product varieties as the cost calculation object. It is one of the most basic methods for industrial enterprises to calculate the cost of products, and is mainly suitable for simple production of mass production or complex production that does not require step-by-step cost calculation in management.

2. The batch method is a method to collect production costs and calculate product costs according to product batches. It is suitable for enterprises with single piece and small batch production types, mainly including:

1) Heavy machinery, ships, precision tools, instruments and other manufacturing enterprises with single piece and small batch production.

2) Fashion and other manufacturing companies that are constantly updating their product categories.

3) The trial production of new products, the repair of machinery and equipment, and the manufacture of tools, appliances and molds for auxiliary production can also be calculated by batch method.

3. The step-by-step carry-over method is also known as the sequential carry-over step-by-step method, which is a method of measuring the cost of self-made semi-finished products according to the sequence of continuous processing of products, according to the cost, expense and output records collected by the production steps, and the cost of self-made semi-finished products is carried forward sequentially with the movement of semi-finished products between the processing steps.

The step-by-step costing object is the final finished product and the semi-finished product of each step.

4. The step-by-step method of parallel carry-over 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 the carry-over of this step; Each production step is directly related to the finished product, and this step only provides the share of the cost of the product and the cost of the final product, and the cost calculation is carried out independently and without affecting each other, and the share is included in the cost of the finished product in parallel.

The Parallel Carry-Forward step-by-step costing object is the final as-built product.

5. The operation costing method is also known as the ABC cost method, and the activity costing method treats the direct cost and indirect cost (including period expenses) as the cost of the product (service) consumption operation equally, which broadens the calculation scope of the cost and makes the calculated product (service) cost more accurate and real.

Jobs are the core and basic objects of cost calculation, and product costs or service costs are the sum of the costs of all jobs and the end of the actual cost of enterprise resources.

6. The classification method is to collect production costs according to the category of products, calculate the total cost of various products, and then distribute the total cost among the various products of the class of products according to a certain standard to calculate the cost of various products.

The classification method is suitable for manufacturing enterprises with a wide variety of products and specifications, and the products can be divided into several categories according to certain standards.