How to calculate the cost of paper industry

The paper industry belongs to dumbbell-shaped enterprises, which are generally large in scale, with high degree of production automation, relatively weak requirements for workshop material management, relatively simple product structure (formula), relatively stable production technology and cost accounting, and generally form products by feeding at one time, generally including continuous flow production and packaging, without too many intermediate production links; There is a demand for data acquisition; Require high-quality management and have a special laboratory; Have equipment management needs; Finished paper should be classified according to workshop, specification and gram weight, even the same type of paper produced by different equipment should be classified. Cost accounting generally adopts batch method.