Experience communication: Plan of estimation of paper box cost
From;    Author:Stand originally

About the particular operation mode of cost accounting

1. produces cost headings in an account book. Do not set detail Zhang by the product, set raw material, salary and welfare, electric power, production fee directly 4 detail course undertakes putting in collect 's charge to big charge;

2. produces charge headings in an account book. Do not set detail Zhang by the workshop, set machine stock directly, repair, 3 detail course is opposite depreciation workshop charge undertakes putting in collect 's charge. Cost of the poor travelling expenses of workshop personnel, office writes down overhead expenses;

Limits of 3. raw material. Below the premise of contented need, a few proportion is larger kinds are formed to serve as raw material in the product, can reduce workload already so, can rise to avoided again tax effect (cost) was entered before be not main raw material to carry;

End of 4. workshop month already got the raw material that did not use, processing of take into consideration the circumstances; If value is inferior, classify that month can; If value is higher, calculate next month;

5. reject loss does processing on management only, make cost accounting alone not simply;

6. is like management to go up or produce craft to go up special be necessary, set contain semi-manufactured goods headings in an account book;

7. is not set in product course. Remaining sum of end of month of manufacturing cost course is its cost namely;

Method of 8. costing allocation. Divide can direct attributive outside the raw material to some product, other cost charge is same use production value rule of three to allocate, the proportion that holds total production value by the production value of each product namely undertakes allocation, press in the product produce quantity computation production value that month;

9. about salary business accounting, what do not know everybody to be in an enterprise to use is what method, the company that the author has surveyed is to press amount of product put in storage is calculated that month pay of worker of each working procedure.

Imitate cost accounting administers a standard

Administering a standard is the serious content that business software builds. Imitate cost management is to pass 3 years of time, drive in enterprise interior with method of executive cost accounting of a kind of product, produce through be in actual in try ceaselessly perfect, exploration and practice, already formed the pattern of cost accounting management with a stronger maneuverability now.
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