# 临沂会计学校：成本核算

The method of aggregating production costs according to certain cost objects in order to calculate the total cost and unit cost of various products. The most basic cost calculation methods are variety method, batch method and step-by-step method. To a great extent, the determination of cost calculation method depends on the characteristics of enterprise production and the requirements of cost management. For example, in the case of large-scale single-step production, the cost calculation method is stable as long as the product variety is required. For example, in the case of single small batch and multi-step production, because production is organized according to customer orders and production batches organized by enterprises, product costs should be calculated according to orders or production batches. This method of cost calculation is called batch method. In the case of large-scale and multi-step production, it is often required not only to calculate the product variety, but also to call it step-by-step method.

In addition, there are also some cost calculation methods which can be used in combination with the basic methods. For example, the variety method is used to calculate the cost. In order to simplify the cost calculation, the product can be divided into several categories, and the cost of each category can be calculated separately, then in each category. The division uses certain allocation criteria to calculate the cost of products of various sizes. This method is called classification method. In enterprises with sound quota management system, in order to strengthen the control of cost quota, we can also calculate the actual cost of products on the basis of quota cost. This method is called quota method.

It should be pointed out that, due to the complex production situation of enterprises, in practice, various cost calculation methods are often used at the same time or in combination. This mainly depends on the production characteristics of enterprises. Its goal is to achieve not only the correct calculation of product costs, but also to simplify the cost accounting.