What are the methods of property cost accounting? Does that prawn know?

What are the methods of property cost accounting? Does that prawn know? Baidu Encyclopedia knows that going to Baidu Encyclopedia page and typing "cost accounting" will tell you.

What are the basic methods of cost accounting? 1, variety method.

(1) definition

A cost calculation method with product variety as the object of cost calculation.

(2) Cost object

The cost calculation object of variety method is: product variety. In practical work, the cost objects under the "variety method" can be flexibly applied as: product category, product variety and product variety specification.

(3) Calculation method and key points

The application points of the variety method in practical work are as follows: (1) establish a production cost ledger and cost calculation sheet for "varieties"; The accounting period is generally used in the cost calculation period; Collect and distribute expenses with "varieties" as the object; Take "variety" as the main object to carry out cost analysis.

4) Scope of application

The variety method is suitable for a large number of enterprises with one-step production. Such as power generation, mining industry, and enterprises that only require the evaluation of the final product in management.

2. Batch processing method

(1) definition

A cost calculation method with product batch as the object of cost calculation.

(2) Cost object

A batch of products. Batch method is a very extensive cost calculation method. In practical work, there are definitions of "batch number" and "batch number". The cost object can be determined in the following ways: product variety, batch under the actual pricing method of batch in inventory accounting, production batch, product batch number of pharmaceutical enterprises, customer order, that is, the method of calculating cost according to customer order, and batch required and defined by other enterprises.

(3) Calculation method and key points

The main points of application of batch method in practical work are as follows: set up production cost subsidiary ledger and cost calculation sheet with "batch number" and "batch number" as cost calculation objects. The cost calculation period is generally "irregular", and the production cost is generally not distributed between finished products and products. If the quota method is used to allocate production costs between finished products and products.

(4) Scope of application

? Single-piece, small-batch production enterprises, that is, enterprises that organize production according to customer orders-so it is also called "order method"

Step-by-step approach

(1) definition

A cost calculation method that takes the production stages and steps of products as the object of cost calculation.

(2) Cost object

The "step" under the step-by-step method is also generalized, which has rich and flexible concrete connotations and application methods in practical work. In practical application, the "step" under the step-by-step method can be defined as the following "step" meaning: department-that is, calculating and evaluating "department cost", workshop, working procedure, specific production and processing stage, work center and any combination of the above.

(3) Calculation method and key points

Compared with other methods, the step-by-step calculation method is quite different in the specific calculation method, mainly because it calculates the cost according to the production and processing stages and steps.

Under the step-by-step method, there are a series of specific calculation processes, methods and significance. The main points of step-by-step cost accounting are: taking "step" as the cost calculation object, collecting expenses and calculating costs. The "accounting period" method is generally used in the cost calculation period, and there are often finished products in this period and products at the end of the period, so it is necessary to adopt certain methods to allocate production expenses.

(4) Scope of application: a large number of enterprises with multi-step and multi-stage production; Management requires calculating the cost according to the production stage, steps and workshops; Metallurgical, textile, paper-making and other enterprises that produce a large amount of flowing water.

What are the cost accounting methods of Suda software? There are four methods: moving weighted average method, individual pricing method, monthly weighted average method and first-in first-out method. For details, please consult the customer service of Suda Software Store.

What are the methods of logistics management cost accounting? Commodity price+other party's transportation cost+workers' salary = net profit.

What are the cost accounting methods for aquaculture? Breeding itself is a high-risk investment and the weakest link in the meat food industry chain. After joining a food industry chain, the investment in aquaculture can only be considered on the premise of smooth coordination between upstream and downstream.

1. No matter what kind of broilers and laying hens, you should choose the right variety. In terms of sales volume, it is not fixed which kind of chicken sells well in a year.

2. The broiler market needs quality and price, and the competition of breeding is refined management. Lazy people can't raise good chickens.

3. In the case of stocking, chickens with both meat and eggs are generally raised. In the process of local breeding, young chickens can be sold to nearby villagers in batches to produce local eggs. At present, the village price of local eggs is around 0.7 yuan, and the retail terminal of Chengchao is above 1 yuan. Keeping the channels of chickens and local eggs open is the key to maintaining the value of small-scale farming.

4. Chicken shed: Take the standard shed of 600 square meters as an example, the civil construction cost is about 50,000 yuan. The density is per square meter 12 chickens, and the number of seedlings is 7000-8000 (winter 14 chickens, summer 12 chickens, spring and autumn 12 chickens). Other parameters such as temperature, light, vaccine health care program, survival rate, egg laying rate, feed-meat ratio, egg-feed ratio, etc.

5. Chicken, feed, medicine and other means of production, if in the industrial chain, can generally be posted from the upstream chain companies, and the chicks of 2-3 months will be returned after they are sold. If operated independently, these three costs are estimated to be 12 yuan/feather (4 yuan/kg, specific strain and specific analysis).

6. Let's talk about the strain again. What kind of chicken to raise is really hard to say. We should analyze the stock of each strain in the whole broiler market, but it is difficult to grasp. According to the sales volume of broiler raw materials in feed industry, we can only judge the stock of the whole broiler, but we can't grasp the strain structure. For example, at the end of 2008, the price of Lingshan native chicken reached more than/kg in 7 yuan. In the autumn of 2009, the price of Lingshan native chicken seedlings rose sharply. By the end of the year, the sales price was only about 5 yuan, which was close to Fast Chicken, and farmers poured in. Laying hens seem to be talking about green-shelled eggs, but in fact most of them are quarrelling. I don't know how the specific market and production reaction are.

What are the basic methods of product cost accounting? Variety method, batch method, step-by-step method, classification method and quota method.

What are the basic methods and auxiliary methods of cost accounting? (1) Variety method.

(2) Batch method

(3) Step by step method

⑷ Parallel carry-over footwork

5] Activity-based costing

[6] classification

Auxiliary methods of cost accounting:

(1) standard cost method

(2) quota method

(3) Responsibility cost accounting

(4) Cost calculation of joint products, by-products and grade products.

The concept of cost accounting: cost accounting refers to accounting for the occurrence of production and operation expenses and the formation of product costs. To carry out cost accounting, we must first examine whether the production and operation management expenses have occurred, whether they should occur or not, and whether they should be included in the product cost, so as to realize the direct management and control of the production and operation management expenses and product cost. Secondly, the expenses incurred are allocated and collected according to the purpose, and the total cost and unit cost of various products are calculated to provide real cost information for cost management.

What are the procedures and methods of cost accounting? 1. Collection and distribution of production expenses 1. Collection of prepaid expenses and accrued expenses 2. Distribution and collection of production costs among cost accounting objects (distribution and collection of material costs, distribution and collection of labor costs, collection of auxiliary production costs, distribution and collection of power costs, and collection of manufacturing costs in basic production workshops) 3. Distribution of production costs between finished products and products (excluding WIP cost method, WIP cost method based on quota at the beginning of the year, valuation method based on raw material cost, and equivalent production ratio method) 4. Distribution of auxiliary production costs (direct distribution) Basic method of cost calculation 1, variety method: a method of calculating product cost by taking finished products as the cost accounting object, setting up basic production cost sub-accounts, collecting production costs, which is mainly suitable for a large number of enterprises that produce in one step or do not need to divide production steps, such as power generation, tap water, food and plastic products. 2. Batch method: At this time, the procedures and methods of cost allocation and cost collection among cost accounting objects are the same as above, and the cost of each batch of products is allocated between finished products and products; 3, step by step (step by step, step by step)

Excuse me, the method and analysis of cost accounting in iron and steel enterprises. What theories of manufacturing cost and standard cost are applied in cost accounting? This paper analyzes the present situation of product cost accounting in auxiliary departments of iron and steel enterprises, and establishes a matrix model of product cost accounting in auxiliary departments, which provides a basis for comprehensively and accurately accounting the manufacturing cost of iron and steel enterprises. Applying this model to the development of enterprise cost accounting system and the feasibility study of steel plant construction project has certain practical significance for perfecting cost accounting system and improving the accuracy and timeliness of cost accounting.