Several calculation methods of traditional cost formula

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.