Traditional Culture Encyclopedia - Traditional stories - The calculation formula of traditional cost method simply introduces several calculation methods.
The calculation formula of traditional cost method simply introduces several calculation methods.
1. Reset accounting method: calculated by labor cost ratio method: indirect cost = total labor cost x cost allocation rate, cost allocation rate = indirect cost amount/labor cost amount x 100%.
2. Unit price method: indirect cost = workload (according to working days or working hours) x unit price/according to working days or working hours.
3. Direct cost percentage method: indirect cost = direct cost x percentage of indirect cost to direct cost.
4. Price index method: replacement cost of assets = historical cost of assets x price index at the time of asset appraisal/price index at the time of asset purchase and construction, or: replacement cost of assets = historical cost of assets.
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