What are the methods of cost accounting?

The cost accounting method is as follows:

1, correctly divide the boundaries of various expenses.

For example, the boundary between revenue expenditure and capital expenditure, non-operating expenditure, product production cost and period cost, current product cost and next product cost, product cost in different periods, product cost in finished products and so on. Conscientiously implement the laws and regulations on cost expenditure, and handle expenses according to the scope of cost expenditure.

2, do the basic work of cost accounting.

Including establishing and perfecting the original vouchers and records of cost accounting and a reasonable voucher transfer process; Formulate the quota of working hours and material consumption, and strengthen quota management; Establish the measurement, acceptance, delivery and inventory system of materials and materials; Formulate internal settlement price and internal settlement system.

3, according to the production characteristics and management requirements of enterprises, choose the appropriate cost calculation method.

Determine the object of cost calculation, the procedure of cost collection and inclusion in product cost, the period of cost calculation, the division method of product cost between finished products and products, etc. Methods include variety method, batch method and step method, in addition to classification method and quota method.

Introduction to cost accounting:

1, cost accounting definition

Cost accounting refers to the allocation and collection of various expenses incurred in the production and operation of enterprises according to certain objects, and the calculation of total cost and unit cost. Cost accounting is usually based on accounting and takes currency as the unit of calculation. Cost accounting is an important part of cost management, which has a direct impact on enterprise's cost forecast and business decision.

To carry out cost accounting, we must first examine whether the production and operation management expenses have occurred, whether they should occur or not, and whether they should be included in the product cost, so as to realize the direct management and control of the production and operation management expenses and product cost. Secondly, the expenses incurred are allocated and collected according to the purpose, and the total cost and unit cost of various products are calculated to provide real cost information for cost management.

2, the purpose of cost accounting

Build a comprehensive enterprise cost management thinking and seek effective methods to improve enterprise costs. 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. Master the main methods of cost accounting and their respective advantages and disadvantages, and improve the existing accounting system according to the changes in the situation.