Based on the size of the business and accounting requirements, to determine the relevant cost accounting methods: such as directly into the cost, the end of the month inventory and then offset the cost; first warehousing into the raw materials, the use of the cost, the end of the month inventory and then offset the cost; and so on. In general, if your business is small, accounting requirements are not high, you can choose the first practice.

Cost accounting records:

Original records can also be called original documents, is the basis of cost accounting.

Correct cost accounting, we must establish a system of original records and to be recorded in detail, such as purchasing, storage, distribution and production and sales of various aspects of the original records should be done, and a few copies, in order to complete the bookkeeping, reconciliation, checking and other financial work.

Mainly including raw material invoices, material receipt, transfer orders, inventory sheets, raw material consumption report, production cost record sheet, production daily.

Cost accounting measurement tools:

Kitchen in order to accurately measure a variety of food raw materials purchasing, receiving, sales and other aspects of raw material consumption, must be equipped with the necessary measurement tools.

There are three main types:

Taiwanese scales, used for bulk food raw materials measurement, such as rice, noodles, meat, greens, etc.;

Balance scales or electronic scales, used for the measurement of valuable or small food raw materials, such as shark's fins, cream, etc.;

Measuring cups or cylinders, used for the measurement of raw materials used in spices, such as oil, yellow wine, etc..

In the daily work, should be based on different food raw materials appropriate use of different specifications of measuring tools, in order to accurately measure, accurate accounting.