How is the accounting cost calculated?

Accounting cost = account expenditure = consumed+not consumed.

Where: not consumed = assets, consumed = generated income (expense)+non-generated income (loss)?

Management expenses: including salary and welfare expenses of managers, first-class depreciation expenses, repair expenses, technology transfer expenses, amortization expenses of intangible assets and deferred assets, and other management expenses (office expenses, travel expenses, labor insurance expenses, land use tax, etc.). ).

Financial expenses: including net interest expenses and financial expenses (net exchange loss, bank charges, etc.) incurred in the production and operation. ).

Sales expenses: including salaries, employee welfare expenses, transportation expenses and other sales expenses (advertising expenses, office expenses and travel expenses). Management expenses, financial expenses and sales expenses are called period expenses and are directly included in the current profit and loss.

Extended data:

According to the classification of cost accounting system, it can be divided into actual cost system, standard cost system and estimated cost system.

1, actual cost system. The actual cost system is a cost accounting system that calculates the cost according to the actual expenditure.

2. Standard cost system. The standard cost system is a cost system based on the pre-established product standard cost, which compares the actual output standard cost with the actual cost, and records and analyzes the cost difference.

3. Cost estimation system. The estimated cost system is an incomplete cost accounting system that has been used in history. The unit product cost is estimated in advance before the product is produced, so as to determine the selling price, and then the estimated cost of the calculated actual output is compared with the actual cost in the account through double entry bookkeeping, so as to correct the estimated cost.

Baidu Encyclopedia-Accounting Cost