单车成本核算（Bicycle cost accounting）.docVIP

单车成本核算（Bicycle cost accounting） And bicycle cost accounting and the original cost accounting methods: the cost of different objects; the original cost accounting methods; each workshop uses variety law; the new accounting method uses the order number. The cost of production is different between the finished product and the product distribution; the original accounting method and production cost shall be allocated by means of the quota proportion method between the finished product and the product distribution, and the new method need not be allocated. According to the norm distribution accounting workload, the new approach does not require the distribution for workshop production cost is regulated according to the order number, order number at the end of the month to determine whether the completion of storage, storage of the completed order number collection production cost is the cost of finished products, not the number of storage collection cost is the cost of the product. The cost evaluation methods adopted by each workshop are different. The original accounting method is carried out according to the planned cost, and the new method is carried out at the actual cost. Material receiving and dispatching valuation method is different; the original accounting method, material receiving and dispatching according to plan cost accounting, adjustment difference at the end of the month, new method material receiving and dispatching adopts actual purchase cost accounting. The new and old accounting methods have their own advantages and disadvantages. The original method of cost accounting is simple, the workload of accounting is small, but it can not meet the requirements of cost management. The new method can meet the requirements of cost management, but the workload of accounting is great. Compared with the cost accounting methods commonly used in enterprises, the innovation of bicycle cost accounting lies in the innovation of valuation, carryover and innovation. Accor