The work content and process of cost accounting are as follows:

1. Cost accounting:

(1) Sorting out various expenses and collecting and distributing them;

(2) Make accounting vouchers and post them;

(3) accounting for expenses at the end of the month;

(4) Make statistics on the assessment results of various expenses and report them to the manager.

2. Cost analysis:

(1) Compare the cost composition, historical occurrence and planned indicators;

(2) cost analysis report.

Cost accounting workflow:

1. Collect material lists and receipt documents, interface with warehouse material accountants or storekeepers/warehouse bookkeepers, and do a good job of coordination.

2. Determine the most suitable material cost calculation method for your company: FIFO, LIFO, weighted average, etc.

3. Establish the material subsidiary ledger and determine the product classification.

4. At the end of the month, according to the issued materials, purchase the material list, summarize the total, and check with the warehouse material accounting.

5. Determine the unit cost and balance cost according to the calculation method.

6. At the end of the period, do material budget, cost comparison, purchase and sale price difference analysis, and control production cost.

cost accounting is an accounting activity to calculate all production costs and expenses in order to obtain the total cost and unit cost of products under the condition of commodity economy. Modern cost accounting is a procedure and method to confirm, measure and report related accounting objects with the current cost of assets as the measurement attribute in order to overcome the drawback of accounting information distortion caused by price changes caused by inflation. It uses money as the main measurement unit to predict the cost consumption of related economic entities in the process of product production and operation.