Various methods of accounting for cost accounting

There are mainly the following methods of accounting for costs:

1, variety method

(1) Definition

A method of costing with product varieties as the costing object.

(2) cost objects

Variety method of costing objects: product varieties. In practice, the "variety method" under the cost object can be adapted to apply: product categories, product varieties, product variety specifications.

(3) calculation methods and points

Variety method in practice, the application of the main points are: "varieties" as the object of the opening of the production cost ledger, costing sheets; costing period is generally used in the "accounting period"; "varieties" as the object of the production cost ledger, costing sheets; costing period is generally used to "accounting period"; in order to "varieties" as the object of the production cost ledger, costing sheets. "Variety" as the object of the collection and allocation of costs; to "variety" as the main object of cost analysis.

(4) Scope of application

The variety method is suitable for large quantities of large, single-step production enterprises. For example, power generation, extractive industries, management only requires the assessment of the final product of the enterprise.　　

2, batch method

(1) Definition

A costing method that uses product batches as the costing object.

(2) cost object

product "batch". Batch method is a very broad costing method, in practice, there are "batch number", "batch" definition. Cost objects can be defined in the following ways: product varieties, "batch" under the batch method of actual valuation in inventory accounting, production batches, "batch numbers" of products in pharmaceutical and other enterprises, customer orders - that is, costing in accordance with customer orders.

(3) Calculation Methods and Points

The main points of the application of the variety method in practice are as follows: the "lot number ", "batch" as the costing object to open the production cost ledger, costing sheets. Costing period is generally used "work period", there is generally no production costs in the finished product and product allocation. If the production costs in the finished product, the product in the allocation of the quota method.

(4) Scope of application

Single-piece, small batch production enterprises, according to the customer's order to organize the production of enterprises - thus also known as the "order method"

3, step-by-step method

(1) Definition

To product production stages, "steps" as the object of costing, a method of calculating costs.

(2) cost object

Step by step method under the "step" is also broad, in practice, there are rich, flexible and diverse specific connotations and application, step by step method under the "step" in the practical application, can be defined as follows The following "step" meaning: department - that is, the calculation and assessment of the "departmental cost", workshop, process, specific production, processing stages, work centers, the above cases of arbitrary combinations.

(3) Calculation method and key points

Compared with other methods, the step-by-step method in the specific calculation method is very different, which is mainly due to the fact that it is in accordance with the stages of production and processing, step-by-step calculation of costs.

Under the step-by-step method, there are a series of specific calculation processes, methods and meanings, step-by-step costing generally have the following points: in accordance with the "step" as the object of costing, cost aggregation, costing, costing period is generally used "accounting period" method, the end of the period is often the "accounting period" method, the end of the period is often the "accounting period" method, the costing period is generally used "accounting period" method. "method, the end of the period there are often completed products, the end of the product, the need to use a certain method of allocating production costs.

(4) Scope of application:

Large quantities of multi-step multi-stage production enterprises; management requirements in accordance with the production stage, step, workshop costing; metallurgy, textile, paper enterprises, some other large quantities of large-scale production of enterprises, such as running water.　

4, classification method

(1) Definition

To "product category" as the object of costing, cost aggregation, a method of calculating costs.

(2) Cost object

The cost object of the classification method is the product "class", which in practice can be defined as: the natural category of the product, the management needs of the product category.

(3) Calculation methods and points

The main points of the costing method under the classification method can be summarized as follows: "product category" as the costing object, the opening of the costing sheet; "product category" costing method is the same as the "variety"; "product category" costing method. "Variety"; a "class of products" costing out, in accordance with the following methods and then allocated to the specific varieties, in order to calculate the cost of varieties; class selected a product for the "standard product"; define other products and standard products ; definition of other products and standard products conversion system; in accordance with the conversion system of the proportion of the "class of products" of the cost of decomposition to the specific varieties of products to calculate the cost.

(4) Scope of application

The classification method is suitable for enterprises with a wide range of products and specifications that can be categorized according to certain criteria. For example: shoe factories, steel rolling mills and so on.　

5, ABC cost method Starting from the 70's, in some developed countries began to study the operation cost method (ABC method), now, has been adopted by many countries. It is a kind of manufacturing costs and other indirect costs not according to the traditional (shop as the object of cost collection and distribution) method, but to "work" as the cost collection and distribution method, it can be more reasonable distribution of indirect costs, so that the cost calculation is more reasonable. Since it is only a method of allocating overhead costs, companies actually have to use it in conjunction with other basic accounting methods***.

The cost management system can meet the cost of enterprise cost accounting for a variety of calculation methods to choose, however, because of the cost of each enterprise there are many specific, special requirements, some enterprises are still relatively large arbitrariness. Again, it is recommended that enterprises in the cost accounting, should choose the appropriate cost accounting methods, and standardize the cost accounting process, reduce arbitrariness, once a cost accounting method is determined, do not arbitrarily change.