What is the cost accounting method of plastic products factory?

Variety method is a method of collecting production costs and calculating product costs with product varieties as the object of cost calculation. Variety method is mainly suitable for large-scale single-step production enterprises. The variety method calculates the product cost regularly on a monthly basis, and there is no need to share the production cost between finished products and semi-finished products.

2. Batch processing method

It is a method to collect production expenses and calculate product cost by taking the batch or order of products as the object of cost calculation. The cost calculation period of batch method is not fixed, and a production cycle (that is, the whole period from production to completion) is taken as the cost calculation period, and the product cost is calculated regularly. Finished products and work in process will not coexist at the same time, so there is no need to share production costs between finished products and finished products.

Step-by-step approach

Step-by-step method is to collect production costs and calculate product costs according to the production steps of products. There are finished products, semi-finished products and semi-finished products in a certain period of time. Step-by-step method is to calculate the cost regularly every month and allocate the production cost between finished products and semi-finished products.

Extended data:

computational procedure

1, determine the cost calculation method. Before cost calculation, it is necessary to determine which cost calculation method to adopt. Commonly used methods include variety method, batch method and step-by-step method. This should be selected according to the characteristics of production process and production organization and the requirements of cost management.

2. Set up related cost accounting accounts. In order to calculate the cost of products, it is necessary to set up a special account, namely "production cost" account. The borrower collects all kinds of expenses incurred in producing products, and the lender reflects the manufacturing cost of finished products.

3. Classification of accounting expenses and purposes. The process of cost calculation is a process of cost collection and distribution. Cost calculation is a multi-step process of dealing with expenses. To do a good job in cost accounting, it is necessary to accurately reflect the total expenditure and what kind of expenditure it is.

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