1. Review of production expenses.

all production expenses incurred should be strictly audited according to the relevant systems and regulations of the state, the higher authorities and the enterprise, so as to stop the expenses that do not conform to the systems and regulations, as well as all kinds of waste and losses, or pursue economic responsibility.

2. Allocate the factor expenses.

summarize the expenses of various elements, prepare the expense allocation table of various elements, and include the allocation according to their purposes in the relevant production cost subsidiary ledger. Direct expenses that can confirm the consumption of a cost calculation object, such as direct materials and direct wages, should be directly recorded in the "production cost-basic production cost" account and its related product cost subsidiary ledger; If a certain expense cannot be confirmed, it should be collected and distributed according to the ground floor or use, and recorded in the comprehensive expense accounts such as "manufacturing expense", "production cost-auxiliary production cost" and "waste loss" respectively.

3. Allocate the comprehensive expenses.

at the end of the month, the comprehensive expenses recorded in the accounts of "manufacturing expenses", "production costs-auxiliary production costs" and "waste loss" are allocated by a certain allocation method, and recorded in "production costs-basic production costs" and related product cost subsidiary ledger.

4. Determine the cost calculation object and cost items, and open a product cost subsidiary ledger.

Different production types of enterprises have different requirements for cost management, so the cost calculation objects and cost items are different. We should determine the cost calculation objects and cost items according to the characteristics of production types of enterprises and the requirements for cost management, and set up product cost subsidiary ledger according to the determined cost calculation objects.

5. divide the cost of finished products and the cost of in-process products.

through the distribution of factor expenses and comprehensive expenses, all the production expenses incurred have been collected in the account of "production cost-basic production cost" and related subsidiary ledger of products. In the absence of products, the production expenses collected in the product cost sub-ledger are the total cost of finished products;

in the case of existing products, it is necessary to divide the production expenses collected in the product cost sub-ledger between finished products and products at the end of the month according to a certain division method, so as to calculate the cost of finished products and the cost of products at the end of the month.

6. Calculate the total cost and unit cost of the product.

under the variety method and batch method, the finished product cost calculated in the product cost sub-ledger is the total cost of the product; Under the step-by-step method, the total cost of the product can be calculated by carrying forward or summarizing in parallel according to the cost sub-ledger of each production step. By dividing the total cost of products by the number of products, the unit cost of products can be calculated. Extended data

Cost accounting procedures are generally divided into the following steps:

(1) Audit of production expenses. All production expenses incurred should be strictly audited according to the relevant systems and regulations of the state, the competent department at a higher level and the enterprise, so as to stop or investigate the economic responsibility for the expenses that do not conform to the systems and regulations, as well as all kinds of waste and losses.

(2) determine the cost calculation object and cost items, and set up a product cost subsidiary ledger. Different production types of enterprises have different requirements for cost management, so the cost calculation objects and cost items are different. We should determine the cost calculation objects and cost items according to the characteristics of enterprise production types and the requirements for cost management, and set up product cost subsidiary ledger according to the determined cost calculation objects.

(3) Allocate the factor expenses. Summarize the cost of various factors, prepare the distribution table of various factors, and allocate them to the relevant production cost subsidiary ledger according to their purposes. Direct expenses that can confirm the consumption of a cost calculation object, such as direct materials and direct wages, should be directly recorded in the "production cost-basic production cost" account and its related product cost subsidiary ledger; For a certain expense that cannot be confirmed, it should be collected and allocated according to its occurrence or use, and recorded in the comprehensive expense accounts such as "manufacturing expense", "production cost-auxiliary production cost" and "waste loss" respectively.

(4) allocate the comprehensive expenses. At the end of the month, the comprehensive expenses recorded in the accounts of "manufacturing expenses", "production costs-auxiliary production costs" and "waste loss" are allocated by a certain allocation method and recorded in the "production costs-basic production costs" and related product cost subsidiary ledger.

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