computational procedure

1. Set up subsidiary ledger of basic production cost and auxiliary production cost according to product batch, and set up columns according to cost items in the account. Set up subsidiary ledger of manufacturing expenses by workshop. At the same time, set up a subsidiary ledger of prepaid expenses and accrued expenses.

2. According to the original vouchers or summary of original vouchers of various production expenses and other relevant materials, prepare various factor expense allocation tables, allocate various factor expenses and make records.

For the directly charged fees, they should be listed by product batch and directly included in the product cost subsidiary ledger of each batch; Indirect expenses shall be collected according to the place of production, and the detailed account of product cost contained in each batch shall be allocated according to an appropriate method.

3. At the end of the month, according to the completion notice of the finished batch products, summarize the production expenses collected in the cost subsidiary ledger of the finished batch products by cost items, and calculate and carry forward the total cost and unit cost of the finished batch products.

If a batch of products have been completed one after another and have been sold or collected, appropriate methods should be adopted to allocate the production expenses between the finished products at the end of the month and the products, and calculate the total cost and unit cost of the batch of finished products.

Extended data:

1, costing period

For enterprises that use the batch method to calculate the product cost, although the cost calculation sheet of each batch of products still collects the production expenses on a monthly basis, the actual cost can only be calculated after all the products in this batch are completed. Due to the different production complexity and quality and quantity requirements of each batch of products, the production cycle is also different. Some batches were put into production and completed in the same month;

Some batches take months or even years to complete. It can be seen that the cost calculation of finished products changes with the different production cycles of each batch, which is irregular. Therefore, the cost calculation period of the batch method is consistent with the production cycle of the product, but inconsistent with the accounting reporting period.

2. Production cost

In the case of single piece or small batch production, when the purchasing unit requires one delivery, each batch of products is required to be completed at the same time. In this way, the production expenses collected in the cost ledger before the completion of this batch of products are the product costs; After completion, the production cost collected in the cost ledger is the cost of finished goods. Production costs do not need to be allocated between finished products and products.

If the batch of products is large and the buyer requires delivery in batches, the batch of products will be completed one after another every month, and the production cost will be shared between the finished products and the products at the end of the month. The distribution method adopted depends on the proportion of products completed in batches for more than one month.

Baidu Encyclopedia-Batch Method

Baidu encyclopedia-cost accounting