What Are The Cost Accounting Methods?

Variety law

(1) definition

A cost calculation method based on product variety as object of cost calculation.

(2) cost object

The cost target of variety law is: product variety.

In practical work, we can apply the cost object under "variety law" to product category, product variety, product variety specification.

(3) calculation method and key points

The main points of application of the cultivar method in practical work are: setting up production cost ledger and costing sheet with "variety" as the object; generally using "accounting period" in the cost calculation period; collecting and distributing expenses with "variety" as object; and taking "variety" as the main object to carry out cost analysis.

(4) scope of application

The variety method is suitable for large number of single step production enterprises.

Such as power generation, extractive industry and management only require the enterprises to check the final products.

Two. Batch method

(1) definition

A method of cost calculation based on product batches as object of cost calculation.

(2) cost object

The "batch" of the product.

Batch method is a very general method of cost calculation. In practice, there are "batch number" and "batch" definition.

The cost object can be determined according to the following ways: product variety, batch number, pharmacy and other enterprises' batch number and customer order under the batch actual valuation method in inventory accounting, that is, the method of calculating the cost according to the customer order, other enterprises' needs and self defined "batch".

(3) calculation method and key points

The main points of application of the variety law in practical work are: to set up production cost ledger and cost sheet with "batch number" and "batch" as the object of cost calculation.

In the cost calculation period, the "construction period" is generally adopted. There is no production cost between the finished product and the product.

If the production cost is finished, the quota method should be adopted between the products and the products.

(4) scope of application

It is also known as the "order method" for single, small batch production enterprises and organizations that are organized according to customer orders.

Three. Step by step method

(1) definition

Taking product production stage and "step" as objects of cost calculation, a method of calculating cost is put forward.

(2) cost object

The "step" under step by step method is also generalized. In practical work, there are abundant, flexible and specific connotation and application mode. In the practical application, step by step "step" can be defined as the following "step" meaning: the Department is to calculate and assess "departmental cost", workshop, process, specific production, processing stage, work center, and make random combinations of the above circumstances.

(3) calculation method and key points

Compared with other methods, the split step method is very different in terms of specific calculation methods, mainly because of its cost calculation in accordance with production stages and steps.

Under the step-by-step method, there are a series of specific calculation procedures, methods and implications. Generally speaking, step by step cost accounting has the following main points: according to the "step" as the object of cost calculation, the cost of collection, the computation cost and the cost calculation period, the "accounting period" method is usually adopted. At the end of the period, there are always the finished products in the current stage and the end products are in the end.

(4) scope of application: a large number of enterprises with large number of steps and stages; the management requires that the cost be calculated according to the production stages, steps and workshops; metallurgy,

Paper enterprises, and other large numbers of large production enterprises.

(1) definition

Take "product class" as the object of cost calculation, the method of collecting expenses and calculating cost.

(2) cost object

The cost object of classification is product class. In practical work, it can be defined as product natural category and product category required by management.

(3) calculation method and key points

The main points of cost accounting under the classification method can be summarized as follows: "product class" is used as the object of cost calculation, and the cost calculation sheet is set up; the cost calculation method of "product class" is the same as "variety"; after calculating the cost of a "class product", it is further allocated to the specific species according to the following method to calculate the cost of the variety; a product is selected as "standard product"; the conversion system of other products and standard products is defined; and the cost of the "products" is calculated to the cost of the specific product according to the proportion of the conversion system.

(4) scope of application

Classification is suitable for enterprises whose products are of various specifications and can be classified according to certain standards.

Such as shoe factories, rolling mills, etc.

Since 70s, the activity based costing (ABC) has been studied in some developed countries, and now it has been adopted by many countries.

It is a way of making indirect costs such as manufacturing costs not according to the traditional method of collecting and assigning objects in the workshop. It is a method of collecting and distributing the cost by "homework". It can allocate indirect expenses more reasonably and make the calculation of cost more reasonable.

Because it is only a way of distribution of indirect costs, enterprises should actually use other basic accounting methods together.