What are the product cost calculation methods of traditional enterprises?

If there are many kinds of raw materials and products used in the production of products, I suggest you adopt one of the following two methods. The first method is called activity-based costing, which is a new cost calculation method. This method is as follows: 1. The whole manufacturing process of a product is artificially divided into several operation groups, and the direct materials, direct labor and direct expenses consumed by each operation group in the manufacturing process are recorded; 2. At the end of the month, add up the direct materials, direct labor and direct expenses of all operations of this product respectively; 3. The direct materials, direct labor and direct expenses added to WIP (or semi-finished products) at the beginning, and the direct materials, direct labor and direct expenses reduced to WIP (or semi-finished products) at the end. Obtain the direct materials, direct labor and direct expenses of finished products put into storage in the current month; 4. Allocate the manufacturing expenses (or indirect expenses) that should be allocated in the current month to various finished products according to the appropriate allocation method (which can be the time of employment or the quantity of main raw materials used, etc.). ). Calculate the total cost of various finished products; 5. Divide the total cost of finished products in stock in the current month by the quantity in stock to get the unit cost of various products. The second method is called quota method, which is a traditional cost calculation method. This method is: 1, using the technological process of various products to be produced, first calculate the fixed quantity, labor and cost of materials (various materials) to be consumed by each variety; 2. If the products to be produced go through multiple processes, use the process flow of various products to be produced to calculate the fixed amount of materials (various materials), labor and expenses to be consumed by various products (or semi-finished products) in each process; 3. At the end of the month, summarize the direct materials, direct labor and direct expenses of all operations of various products respectively; 4. Add the direct materials, direct labor and direct cost quota of WIP (or semi-finished products) at the beginning of the period, and subtract the direct materials, direct labor and direct cost quota of WIP (or semi-finished products) that have been counted at the end of the period. Obtain a fixed amount of direct materials, direct labor and direct expenses of finished products put into storage in the current month; 5. Convert the fixed amount of direct materials, direct labor and direct costs of finished products into actual consumption; For example, the production of products A, B and C3 consumed 3000 working hours, 5000 working hours and 2000 working hours respectively in the current month, and the actual total working hours consumed in the current month were 10600 working hours. Convert fixed working hours into actual working hours: actual working hours consumed by product A in the current month = (10600 ÷10000) × 3000 = 3180 (working hours); Actual working hours consumed by product B in the current month = (10600 ÷ 100). 10000) × 2000 = 2 120 (working time) 6. Distribute the manufacturing expenses (or indirect expenses) that should be apportioned in the current month to various finished products (whether at work or the quantity of main raw materials used, etc.) according to appropriate distribution methods. ). Calculate the total cost of various finished products; 7. Divide the total cost of all kinds of warehousing finished products in the current month by the warehousing quantity to get the unit cost of all kinds of products. The above two methods have their own advantages and disadvantages. The first method is complicated (the direct cost of each operation must be registered), but the calculation result is more accurate; The second method is relatively simple (norm cost can be calculated by counting the monthly output), but it is not very accurate.