成本结算品种法（The cost of the settlement method of varieties）.doc

成本结算品种法（The cost of the settlement method of varieties） Varieties of varieties method method also known as simple method, is based on product variety as the product cost calculation object, collection and distribution of production cost, a method of calculating product cost. The characteristics of varieties of law 1, cost calculation object Method for product variety as the cost object, and according to set up the product cost ledger collection production cost and product cost calculation. If the product is more than one, you need to each product as the objects of cost calculation, set product cost ledger. 2, cost calculation period Due to the large number of a large number of production is a continuous uninterrupted production, not in accordance with the production cycle to calculate the cost of production, product costing, so the only regular monthly product costing, thus the production cost ratio of this months sales income and the profit and loss calculation of products this month. Therefore, the cost of the product is regularly on a monthly basis, consistent with the reporting period, is not consistent with the production cycle. Whether need 3, production cost and distribution in the completion between products products If it is a large number of simple varieties of production costing used, due to the simple production is a production step to complete the entire production process. So at the end of the month (or any time) are generally not in the product, therefore, does not need to calculate the product cost and production cost in the finished products were distributed in between products; if it is not required by management steps to calculate the product cost of a large number of complex production activities for costing, due to the complexity of production is the need to go through a plurality of production steps of the production, so at the end of the month (or any time) the general production line will have the products, therefore, to calculate the product