Principles and methods of cost sharing

Principles and methods of cost-sharing are as follows:

1, cost-sharing refers to the apportionment of **** the same costs between departments and products, to facilitate the scientific calculation of each production cost. Modern production leads to the emergence of *** with the cost, and high technology further increases the proportion of *** with the cost , *** with the cost can be said to be ubiquitous.

2, the average apportionment method. The costs incurred in a certain period of time are evenly spread to the cost of each product, it makes the costs incurred more stable and average. The average cost sharing method is the best choice to offset profits and reduce taxes, only if the production operator is not a short-term business but engaged in a long-term business activities.

3, the cost of how to equalize production costs are the cost of products and administrative expenses are included in the cost of the current profit and loss, production costs need to be capitalized in the cost of the cost of the product with the completion of the product into an inventory asset, and only when the corresponding inventory sales are carried forward to the cost of goods sold, administrative expenses are the current profit and loss can not be asset,,, so the cost of production can not be equalized administrative expenses.

Cost-sharing refers to the departments, the products between the *** with the cost of apportionment, to facilitate the scientific calculation of the production costs. The reason for cost sharing is that: modernized production leads to the emergence of *** with the cost, and high technology further increases the proportion of *** with the cost , *** with the cost can be said to be ubiquitous; from the discussion of Kos on the enterprise we can know that since the enterprise can still save the transaction costs, *** with the cost is unavoidable.