What are the cost accounting methods?

Cost accounting is divided into five accounting methods: variety method, batch method, step method, classification method and ABC cost method.

Extended information:

I. Batch method

The calculation method for calculating the batch cost of products has the following main characteristics:

(1) The variety method takes the lot number and batch number as the cost calculation object, sets the production cost subsidiary ledger and the cost calculation sheet, and adopts the construction period during the cost calculation.

(2) Because it is a single-piece and small-batch production enterprise, it is an enterprise that organizes production according to customer orders, so it is also called the order method.

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Second, the variety method

Mainly used to calculate the product variety cost, its main features are:

(1) The calculation object is the product variety;

(2) Application points: Set the cost subsidiary ledger and cost calculation sheet of varieties;

(3) The variety method is mainly applicable to a large number of enterprises with one-step production.

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Three. classify

A cost calculation method with product category as the object of cost calculation. The main features are:

Classification is applicable to enterprises with various product specifications and can be classified according to certain standards.

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Four. activities based cost method

ABC cost method is a method of collecting and distributing management expenses based on activities instead of calculating management expenses in the traditional way. Its advantage is that the distribution of management expenses is more reasonable.

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Five, step by step method

A distributed cost calculation method with the production stages and steps of products as the object of cost calculation. The main features are:

The step-by-step method is to calculate the cost according to the production and processing stages and steps. The calculation mainly takes steps as the cost calculation object, and the accounting period method is generally used in the cost calculation period. At the end of the period, there are often finished products in the current period and products in progress at the end of the period. At this time, it is necessary to adopt certain methods to allocate production costs.

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