What are the methods of cost accounting?

2. Batch processing method

Step-by-step approach

4. Parallel step-by-step carry-over

5. Activity-based costing

Step 6 classify

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.

Extended data:

The purpose of cost accounting:

1, build a comprehensive enterprise cost management thinking and seek effective methods to improve enterprise costs.

2. Jump out of the traditional cost control framework and analyze and control the cost more macroscopically from the perspective of the company's overall operation.

3. Master the main methods of cost accounting and their respective advantages and disadvantages, and improve the existing accounting system according to the changes of the situation.

4. Master the main methods of cost analysis and provide key and effective cost figures for decision makers.