For an enterprise, to calculate the main product cost of the enterprise, it is necessary to choose the most suitable cost calculation method according to the production characteristics and production organization mode of the enterprise, but this cost calculation method may not meet all the needs of enterprise cost calculation and cost management.
The situation of enterprises is rather complicated. We should comprehensively consider the production characteristics and production steps of specific enterprises, scientifically and reasonably arrange cost calculation procedures and methods according to the scale and level of enterprises, and combine various cost calculation methods to achieve the best cost calculation and optimal cost control.
1, various methods
2. Batch processing method
Step-by-step approach
4. Parallel step-by-step carry-over
5. Activity-based costing
Step 6 classify
Auxiliary method
1, standard cost method
2. Quota method
3. Responsibility cost accounting
4. Cost calculation of joint products, by-products and grade products
Extended data
Principles to be followed in calculating cost. Mainly includes:
1, the principle of legality. Refers to the expenses included in the cost must comply with the provisions of laws, decrees and systems. Non-compliant expenses cannot be included in the cost.
2, the principle of reliability. Include authenticity and verifiability. Authenticity means that the cost information provided is consistent with objective economic matters, and shall not be adulterated or artificially increased or decreased. Verifiability means that the cost accounting data are calculated by different accountants according to certain principles, and all of them can get the same result. Authenticity and verifiability are to ensure the correctness and reliability of cost accounting information.
3. The principle of relevance. Including the usefulness and timeliness of cost information. Usefulness means that cost accounting should provide useful information for management and serve cost management, forecasting and decision-making. Timeliness emphasizes the timeliness of information acquisition. Timely information feedback can take timely measures to improve the work. At this time, information often becomes useless information.
4. The principle of accounting by stages. In order to obtain the cost of products produced in a certain period, enterprises must divide endless production activities into various periods according to certain stages (such as months, seasons and years) and calculate the product cost of each period respectively. The stages of cost accounting must be consistent with the monthly, quarterly and annual accounting years, which can facilitate the calculation of profits.
5. The accrual principle. Expenses that should be borne by the current cost, whether paid or not, should be included in the current cost; Although the expenses that should not be borne by the current cost (that is, the expenses that have been included in the previous cost or should be borne by the cost in the future period) are paid in the current period, they should not be used as the main assessment cost to correctly provide the cost information of each project.
6, the actual cost pricing principle. Raw materials, fuel and power consumed in production shall be calculated according to the actual unit cost actually consumed, and the cost of finished products shall be calculated according to the actual cost. Although the accounts of raw materials, fuel and finished products can be adjusted to the actual cost according to the difference between the planned cost (or norm cost and standard cost).
7. The principle of consistency. The methods used in cost accounting must be consistent in each period, so that the cost data in each period has a unified caliber, consistency and comparability.
8, the principle of importance. Projects that have a significant impact on cost should concentrate on accuracy. For those trivial matters that are not too important, you can simply handle them.
Baidu encyclopedia-cost accounting