What are the methods generally used in business costing

Corporate cost accounting generally use the following methods:

1, variety method: the company's product varieties as the object of cost accounting cost accounting methods, mainly divided into categories of products, types, varieties, specifications and other categories, applicable to the assessment of the final product of the enterprise only requirements. Classification method: the company's product categories as the object of cost accounting cost accounting method, can be divided into the natural categories of products, management needs product categories, applicable to the product categories are many and varied.

2, step-by-step method: the company's products to the production stage or step as the costing object of the costing method, can be departments, workshops, processes, processing stages, etc. as the allocation of categories, applicable to the requirements of the production stage, step by step, etc. to calculate the cost of the enterprise, such as the paper industry, etc..

3, batch method: is according to the product lot of production costs, a method of calculating product costs. ABC cost method: also known as job costing method, job costing method is a costing and management method through the cost of all the job activities involved in the dynamic tracking and reflection of cost objects, in order to measure the cost of the job and the cost of the object, to evaluate the performance of the operation and the efficiency of the use of resources.

The significance of enterprise cost accounting

1, help enterprises to strengthen cost management. Accurate and timely cost accounting is conducive to cost management. Through the cost accounting, cost management problems can be found in a timely manner, at the same time, managers in the cost analysis also has a solid foundation, cost accounting for the manager's decision-making has a very important role.

2, help companies develop sales programs and product prices. In a competitive society, the price directly affects the number of transactions, so only do a good job of cost accounting and management, enterprises can better develop sales programs, product prices, so as to obtain more profits.

3, help enterprises to improve economic efficiency. Cost accounting is related to the enterprise's financial results of operations and distribution, financial income minus costs and expenses, is the operating results of the enterprise. At the same time, cost accounting can strengthen cost management and enhance economic efficiency.