Adhere to the principle of combining cost accounting and management

Correctly divide various expense boundaries

Do the basic work of cost accounting

Choose an appropriate costing method

Expenses (salaries and other matters depend on the department)

Classification

Do a good job in formulating and revising quotas

Establish and improve the measurement, receipt and inventory system of materials and supplies

Establish and improve original record work

Do a good job in formulating and revising planned prices in the factory

program

Variety method: A method of setting up accounts according to product varieties and performing cost accounting.

Batch method: A method of setting up accounts according to product batches for cost accounting.

Step-by-step method: A method of setting up accounts according to product steps and performing cost accounting.

cost account

expense account

Correspondence between accounts: look at the picture

Correctly determine feed costs

Determine material costs

Determine the cost of inventory

Establish and improve the measurement system for issued materials

Establish and improve the voucher system for receiving and issuing materials

Establish and improve the material return and inventory system