临沂会计学校:成本核算

文章展示一 2019-09-08 7 0

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按一定的成本对象归集生产费用,以便计算出各种产品总成本和单位成本的方法。最基本的成本计算方法有:品种法、分批法、分步法。 成本计算方法的确定在很大程度上取决于企业生产的特点和成本管理的要求。例如,在大量大批单步骤生产的情况下,只要求按产品的品种计算成本,这种成本计算方法就稳定之为品种法。又如,在单件小批多步骤的生产情况下,由于生产是按照客户的订单以及企业组织的生产批别组织生产,因此,产品成本就应该按照订单或生产批别进行计算,这种成本计算方法就称之为分批法。而在大量大批多步骤生产的情况下,往往不仅要求按产品品种计算方法称之为分步法。

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.

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除此之外,还有一些可与基本方法结合使用的成本计算方法,例如,采用品种法计算成本,在产品品种规格繁多的情况下,为了简化成本计算工作,可以先将产品划分为若干类别,分别计算各类别产品成本,然后在各个类别内部采用一定的分配标准,计算出各个规模产品的成本,这种方法称之为分类法。在定额管理制度比较健全的企业中,为了加强成本的定额控制,还可以以定额成本为基础,计算产品的实际成本,这种方法就称之为定额法。

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.

需要指出的是,由于企业生产情况错综复杂,在实际工作中,各种成本计算方法往往是同时使用或结合使用的。这主要取决于企业的生产特点,其目标是力求达到既要正确计算产品成本,又要简化成本的核算工作。

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.

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