The order in which the production cost is carried forward to the main business cost:

1, when raw materials are received-transferred to production cost.

2. When the goods are produced, the production cost is transferred to the inventory goods.

3, sales, inventory of goods-carried forward to the main business costs.

4. When the profit and loss are carried forward at the end of the month, the main business cost is transferred to the profit of this year.

When selling goods, it must be carried forward to the main business cost, and other businesses that do not involve selling the main products are transferred to other business expenses.

In transportation, catering and other industries, the production cost at the end of the month can be directly carried forward to the main business cost.

The reason why the production cost at the end of the month is carried forward to the main business cost is because the production cost has been realized in the current transaction, and it is only carried forward for calculating the profit and loss and hedging income cost.