the method is as follows:

a method of carrying forward the cost in the step-by-step method of product cost calculation, also known as "calculating the cost of semi-finished products". Calculate the cost of semi-finished products according to the production steps of products, and then carry them forward step by step with the physical objects, and finally calculate the cost of finished products. That is, from the first step, the cost of semi-finished products completed in this step is calculated first, and then transferred to the second step, and the processing cost of the second step is added to calculate the cost of semi-finished products in the second step, and then transferred to the third step, and so on, and finally the cost of finished products is calculated. Under the step-by-step carry-over method, if the semi-finished products are not immediately transferred to the next step, but are turned over through the intermediate finished product warehouse, a subsidiary ledger of "self-made semi-finished products" should be set up. When the finished semi-finished products are delivered, the "self-made semi-finished products" account will be debited and the "basic production" account will be credited.