成本核算问题（Cost accounting problem）.doc

成本核算问题（Cost accounting problem） Our company is a medium-sized manufacturing enterprises, do automobile car car, the monthly finished products nearly 1000 Taiwan, the product also has nearly a thousand units, there are 2 thousand kinds of commonly used materials, before taking the theory of quota method, after the company on the ERP computer of a material, to take materials derived from ERP according to the method of cost index collection vehicle number, and now to all issued material distribution method in the theory of material cost quota between all vehicles, (above various measures to consider the degree of completion), once again to the vehicle in the station (or setting a quota, in the month of completion coefficient) the material cost of all vehicles * completion coefficient) between the distribution, Im crazy, so many cars, so many materials, so many stations, it has much significance, is the leader of your mind Or am I going crazy? A total of 2 comments... First, the management characteristics of small and medium enterprises determine its applicable simple cost accounting methods Small and medium sized enterprises generally refers to the production process of small asset size, product and product structure and the consumption of raw materials, roughly the same management (including financial personnel) of small business, organization systems usually use vertical management system, management of small span. Small and medium-sized enterprises play an important role in the national economy because of the large number of enterprises. With the advent of the era of knowledge economy, advanced technology and management expertise personnel establishs new technology enterprises is increasing, which will have a large number of small and medium enterprises. The small and medium enterprises due to the size, resources and manpower constraints, the enterprise internal control system, audit system, measurement and approval system, financial inventory system, cost accountin