铸造厂成本核算办法（Cost calculation method for foundry）.docVIP

铸造厂成本核算办法（Cost calculation method for foundry） Cost calculation method for foundry To strengthen cost management, to better organize the companys cost accounting, to provide true and objective cost information, according to the current situation of the company, made a special cost accounting method. First, the company implements the first level accounting system. Later, with the expansion of production scale, the step-by-step method will be adopted to implement the three levels of accounting for teams and groups, workshops and companies. Two, cost accounting tasks: (1) earnestly implement the state laws and regulations on cost calculation, and correctly and timely calculate and reflect the costs incurred in the process of production. (2) accurately and reasonably calculate the total cost and unit cost of the product, grasp the implementation of the planned cost, analyze the cost information, and provide cost reduction measures. (3) establish a regular stocktaking system, correctly calculate the finished product and the cost of the product, draw the line of expenditure, and provide the basis for the pricing of the sales. Three, product cost calculation object 1, gray cast iron (can be subdivided) 2, ductile iron (can be subdivided) Four, cost calculation method: According to the variety method, when the output is saturated, if the batch is formed, the progressive method is adopted. Variety method is a method of calculating product cost by product variety as the object of product cost calculation, collection and distribution of production costs. Mainly applicable to large single step production enterprises, but our situation is not yet formed in mass production, and the production scale is small, the management not required to provide cost information for each step, so the calculation of the product cost by using varieties method. Five, the prerequisite for the implementation of this Law 1, the group or foundry technology or process personnel must develop all products