(1) production cost audit. All the production expenses incurred should be strictly examined according to the relevant systems and regulations of the state, higher authorities and enterprises, and the expenses that do not meet the systems and regulations, as well as all kinds of waste and losses, should be stopped or investigated for economic responsibility.
(2) Determine the cost calculation object and cost items, and set up the product cost subsidiary ledger. Different production types of enterprises have different requirements for cost management, so the cost calculation objects and cost items are also different. According to the characteristics of enterprise production types and the requirements of cost management, the cost calculation objects and cost items should be determined, and the product cost subsidiary ledger should be set according to the determined cost calculation objects.
(3) Distribution of factor costs. Summarize various factor costs, prepare various factor allocation tables, and allocate them to related production cost subsidiary ledger according to purposes. Direct materials, direct wages and other direct expenses that can confirm the consumption of a cost calculation object should be directly recorded in the subject of "production cost-basic production cost" and its related product cost subsidiary ledger; For an unidentified expense, 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) Distribution of comprehensive expenses. At the end of the month, the comprehensive expenses recorded in such subjects as "manufacturing expenses", "production expenses-auxiliary production expenses" and "waste loss" are allocated according to a certain allocation method and recorded in "production expenses-basic production expenses" and related product cost subsidiary ledger.
(5) Divide the cost of finished products and the cost of products in process. Through the allocation of factor expenses and comprehensive expenses, all the production expenses that have occurred are collected into the "production cost-basic production cost" account and product-related subsidiary ledger. In the absence of products, the production expenses collected in the product cost subsidiary 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 subsidiary 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 in-process 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 cost of finished products calculated in the product cost ledger is the total cost of products; Under the step-by-step method, the total cost of products can be calculated by carry-over or parallel summary according to the cost sub-ledger of each production step. By dividing the total product cost by the product quantity, the unit cost of the product can be calculated.