what are the methods of property cost accounting? Does that prawn know? ?

Baidu Encyclopedia knows that going to Baidu Encyclopedia page and typing "cost accounting" will tell you. What are the basic methods of cost accounting?

1. Variety method

(1) Definition

A cost calculation method with product variety as the object of cost calculation.

(2) Cost Object

The cost calculation object of the variety method is: product variety. In practical work, the cost objects under the "variety method" can be flexibly applied as: product category, product variety and product variety specification.

(3) Calculation method and key points

The key points of the application of the variety method in practical work are as follows: the production cost ledger and cost calculation sheet are set up with the "variety" as the object; The cost calculation period generally adopts "accounting period"; Collecting and distributing expenses with "varieties" as the object; Take "variety" as the main object to carry out cost analysis.

4) Scope of application

The variety method is suitable for a large number of enterprises that produce in one step. Such as power generation, extractive industries, and enterprises that only require the assessment of final products in management.

2. Batch method

(1) Define

a cost calculation method with product batch as the object of cost calculation.

(2) the "batch" of the product of the cost object

. Batch method is a very broad cost calculation method. In practical work, there are definitions of "batch number" and "batch number". The cost object can be determined in the following ways: product variety, "batch" under the batch actual pricing method in inventory accounting, production batch, product "batch number" of pharmaceutical and other enterprises, customer orders-that is, the method of calculating cost according to customer orders, and "batch" that other enterprises need and define

(3) calculation methods and points

The application points of batch method in practical work are: using "batch number" The cost calculation period generally adopts "from time to time", and there is generally no distribution of production expenses between finished products and products. If the production cost is allocated between finished products and products by quota method.

(4) scope of application

? Single-piece, small-batch production enterprises, enterprises that organize production according to customers' orders-therefore, it is also called "order method"

3. Step-by-step method

(1) Definition

A method of calculating costs by taking production stages and steps of products as the object of cost calculation.

(2) cost object

The "step" under the step-by-step method is also broad, which has rich, flexible and diverse specific connotations and application methods in practical work. In practical application, the "step" under the step-by-step method can be defined as the following "step" meanings: department-that is, the "department cost" for calculation and assessment, workshop, working procedure, specific production and application. Random combination of the above situations

(3) Calculation method and key points

Compared with other methods, the step-by-step method is very different in specific calculation methods, which is mainly caused by its calculation of costs according to production and processing stages and steps.

under the step-by-step method, there are a series of specific calculation processes, methods and meanings. Generally, the main points of step-by-step cost accounting are as follows: taking "step" as the object of cost calculation, collecting expenses, calculating costs, and generally adopting the "accounting period" method in the cost calculation period. At the end of the period, there are often finished products and products in progress at the end of the period, so it is necessary to adopt certain methods to allocate production expenses.

(4) Scope of application: a large number of enterprises with multi-step and multi-stage production; Management requires that the cost be calculated according to the production stage, steps and workshops; Metallurgical, textile, paper-making enterprises, and other enterprises that produce a large number of flowing water. What are the cost accounting methods of Suda software? < P > There are four methods: moving weighted average method, individual valuation method, monthly weighted average method and first-in first-out method. Specifically, what are the methods of logistics management cost accounting that can be consulted by the customer service of Suda Software Store?

what are the accounting methods for the cost of aquaculture? The price of goods+the transportation cost of the other party+the wages of workers = net profit?

Breeding itself is a high-risk investment and the weakest link in the meat food industry chain. After joining a food industry chain, the investment in aquaculture can only be considered on the premise that the upstream and downstream are coordinated and smooth.

1. No matter what kind of broilers and layers are, you should choose the right kind. From the point of view of sales, it is not fixed which kind of chickens sell well in a year.

2. What the broiler market wants is quality and price, and the competition in breeding is fine management. Lazy people can't raise good chickens.

3. Under the condition of stocking, chickens with both meat and eggs are generally raised. In the process of local breeding, young chickens can be sold to nearby villagers in batches to produce local eggs. At present, the village price of local eggs is around 1.7 yuan, and the retail terminal of Chengchao is above 1 yuan. Keeping the channels of young chickens and local eggs open is the key to preserve the value of small-scale farming.

4. Chicken shed: Take a standard shed of 611 square meters as an example, it needs about 51,111 yuan of civil construction funds. The density is 1.2 chickens per square meter, and the number of seedlings is 7,111-8,111 (1.4 in winter, 1 in summer and 1.2 in spring and autumn). Other parameters such as temperature, light, vaccine health care program, survival rate, egg laying rate, feed-to-meat ratio, egg-to-feed ratio, etc. are all in the breeding manuals of chicken seedling suppliers.

5. Other means of production, such as chickens, feed, medicines, etc., can generally be charged from the upstream chain companies if they are in the industrial chain, and will be returned after the young chickens are sold for 2-3 months. If we operate independently, these three costs are estimated at 12 yuan/feather (4 yuan/kg, the specific strain is analyzed in detail).

6. Let's talk about strains again. It's really hard to say what chickens to raise. We have to analyze them from the stock of each strain in the whole broiler market, but it's hard to grasp. According to the sales volume of broiler materials in feed industry, we can only judge the stock of the whole broiler, but we can't grasp the strain structure. For example, at the end of 2118, the price of Lingshan native chicken reached more than/kg in 7 yuan. In autumn of 2119, the price of Lingshan native chicken seedlings increased significantly. By the end of the year, the sales price was only about 5 yuan, which was close to that of Kuaida chicken, and farmers poured a large amount. Laying hens seem to be talking about green-shelled eggs, but most of them are quarreling. I don't know how the specific market and production reaction are.

What are the basic methods of product cost accounting?

What are the basic methods and auxiliary methods of product cost accounting?

(1) Product method

(2) Batch method

(3) Step-by-step method

(4) Parallel step-by-step method

(5) Activity-based costing

(6) Classification. P > auxiliary methods of cost accounting:

(1) standard cost method

(2) quota method

(3) responsibility cost accounting

(4) cost calculation of joint products, by-products and grade products

concept of cost accounting: cost accounting refers to the accounting of the occurrence of production and operation management expenses and the formation of product costs. To carry out cost accounting, we should first review the production and operation management expenses to see whether they have occurred, whether they should have occurred, and whether they should be included in the product cost, so as to realize direct management and control of the production and operation management expenses and product cost. Secondly, the incurred expenses are allocated and collected according to the purpose, and the total cost and unit cost of various products are calculated to provide real cost information for cost management. What are the procedures and methods of cost accounting?

1. Collection and distribution of production expenses 1. Collection of prepaid expenses and accrued expenses 2. Distribution and collection of production expenses among cost accounting objects (distribution and collection of material expenses, distribution and collection of labor expenses, collection of auxiliary production expenses, distribution and collection of power expenses, collection of manufacturing expenses of basic production workshops) 3. Distribution of production costs between finished products and products (excluding WIP cost method, fixed WIP cost method according to the number of the beginning of the year, pricing method according to the cost of raw materials consumed, equivalent production ratio method 4, distribution of auxiliary production costs (direct distribution method, one-time interactive distribution method, planned cost method, algebraic distribution method) 2. Basic methods of cost calculation 1. Variety method: set up basic production cost subsidiary ledger with finished product varieties as the cost accounting object. A method of collecting production costs and calculating product costs is mainly suitable for a large number of enterprises that produce in one step or do not need to divide production steps, such as power generation, tap water, food, plastic products, etc. 2. Batch method: At this time, the procedures and methods for allocating production expenses among cost accounting objects and collecting expenses are the same as above, and the expenses of each batch of products are allocated between finished products and products; 3. Step-by-step method (step-by-step method and parallel step-by-step method) What are the methods and analysis of cost accounting in iron and steel enterprises? < P > Applying the theories of manufacturing cost and standard cost in cost accounting, this paper analyzes the present situation of product cost accounting in auxiliary departments of iron and steel enterprises, and establishes a matrix model of product cost accounting in auxiliary departments, which provides a basis for comprehensively and accurately calculating the manufacturing cost of iron and steel enterprises, and applies this model in the development of cost accounting system of enterprises and the feasibility study of steel plant construction projects, which will improve the cost accounting system.