直接分配法（Direct distribution method）.docVIP

直接分配法（Direct distribution method） Direct distribution method Cost range The cost shall begin with the following 1 the cost of raw materials, auxiliary materials, purchased semi-finished products and fuels, and transportation costs for the manufacture of products 2 the cost of power spent on the manufacture of a product 3 workers salaries paid by enterprise production units include salaries, welfare benefits, and provincial capital insurance 4 the production loss due to production reasons and the seasonal stoppage of production units 5 depreciation expenses of fixed assets for production 6 enterprise production units for the management and production of children pay for office expenses, utilities travel expenses What should not be included is 1 acquisition and construction of fixed assets, intangible assets and other long term expenditures since these expenditures are capital expenditures and should be amortized monthly 2, foreign investment spending and waste to overdraft profits 3 the confiscated property, such as late fees, liquidated damages, expenses, fines, damages, and strange donations 4 expenditure on provident fund public welfare expenditure Two cost accounting requirements 1, strictly implement the state regulations of the scope of cost expenditure, drinking expenses standards 2 correct style seed product cost the cost limit a young cynic drink chess cost limits of B all product cost limits of C young cynic young cynic in product cost drink product cost limits of D should be included in the cost of the products have young cynic should not be included in the cost of product line 3 to improve the cost responsibility system A to establish and improve the responsibility cost system in temporal B to establish cost management system of C establishing cost assessment system to establish and perfect the responsibility system of rewards and costs D 4, do all the basic work of cost calculation 5 select the appropriate cost method Comparison of 31 level cost accounti