Traditional Culture Encyclopedia - Traditional culture - Cost accounting of garment factory
Cost accounting of garment factory
There are finished products and semi-finished products every month. How should this be distributed? \x0d\ If the product cost is not much different, the output can be used to allocate the cost of products and finished products, which is also called approximate equivalence method. \x0d\ Take what you said as an example, assuming that there is no balance in the initial production cost account: \x0d\ Costs incurred this month =100+5+15438+050000 \ x0d \ finished product ratio = 300/(300+60 WIP ratio = Finished product X0d\ loan: the production cost is 862,500 yuan \x0d\ and the remaining 287,500 yuan is left in the production cost account, which is the cost of the product. Next month is the opening balance, plus the cost incurred in the next month, and then the cost of finished products in the next month is calculated. Calculation method is the same as above.
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