第九章分步法辅导（The ninth chapter, step-by-step counseling）.docVIP

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第九章分步法辅导（The ninth chapter, step-by-step counseling）.doc

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第九章分步法辅导（The ninth chapter, step-by-step counseling）

第九章分步法辅导（The ninth chapter, step-by-step counseling） The ninth chapter, step-by-step counseling I. characteristics and scope of application of the law The concept of a step-by-step approach It is a method of calculating production cost according to production step and collecting production cost. Two scope of application Mainly for a large number of large quantities of multi-step production, such as textiles, metallurgy, paper and so on. Three main features 1, the calculation object for all kinds of products and the production process. 2. The product cost ledger shall be opened in accordance with the various production procedures for each product. 3, in actual work, the cost calculation steps are not completely consistent with the actual production steps. 4. The cost calculation period is consistent with the accounting report period, inconsistent with the production cycle of the product. Cost calculations are made at regular intervals at the end of each month. 5, the general need for production costs, the completion of the product and the distribution between products. 6. Carryover costs between steps. General procedure for cost calculation of four step costing (1) set up product cost detailed account according to each production step (including semi-finished product). (2) collection and distribution of production expenses. The production cost accounting procedure of each step is basically the same as that of the variety method: Allocation of factor costs, allocation of auxiliary production costs, allocation of manufacturing expenses (3) the calculation of the cost of each step and the cost of the final finished product. The final cost calculation of the finished product is based on the cost calculation of the previous production steps. Its accounting procedure can be divided into two kinds: The first step, the second step, and the third step Cost calculation; cost calculation; cost calculation Or, First step cost calculation Second step costing Third step costing ..