直接分配法（Direct allocation method）.docVIP

直接分配法（Direct allocation method） Direct allocation method Cost range The cost should start with the following items 1. Cost of raw materials auxiliary materials used for manufacturing products and the original price and transportation fee of fuel The power cost for making products The employee compensation for the expenses of the production unit of the enterprise shall include the salary for the welfare and the insurance of the provincial capital 4. Loss of waste and seasonal stoppage of production units for production reasons The depreciation cost of production with fixed assets The companys production unit pays for the cost of the office expenses for the management and organization of production It shouldnt include The purchase and construction of fixed assets intangible assets and other long-term expenditures since these expenditures are capital expenditures should be amortized by the month The expenditure of foreign investment and the profit expense of the waste 3. Payment of fines for late fees of the confiscated property, fines and other expenses such as the bizarre sponsorship donation 4. Expenditure on the public welfare fund The requirements of cost accounting 1. Strictly implement the standard of cost expenditure and expense expenditure stipulated by the state 2 correct style of seed production cost limits a fenqing current cost for chess cost line B fenqing the boundaries of various product cost C fenqing drink finished product in the product cost cost line D fenqing drink should be included in the product cost should not be included in the cost of a product line 3. Improve the cost responsibility system A to establish A sound responsibility cost system B to set up the cost management system C to establish A sound cost assessment system D to establish and improve the system of cost liability rewards and punishment 4. Do the basic work of cost calculation Select the appropriate costing method Comparison of the system of cost accounting system and secondary