成本核算过程(绝密)（Cost accounting process (top secret)）.doc

成本核算过程(绝密)（Cost accounting process (top secret)） I. Basic requirements for product cost calculation The process of enterprise production and management is also the process of cost generation and cost formation. Cost calculation is the actual cost of the various information processing. We calculate the cost and always calculate the cost of a specific object. But the size of the enterprise is large and small, and the nature and the project are different. Therefore, how to calculate the organization cost and how to determine the target of the cost can only be analyzed in detail, depending on the actual situation. The costs of an enterprise are varied, and the process of manufacturing an object is closely coordinated by the various departments and production factors. After a lot of links, the process is finally formed. Therefore, it is a complex task to record, classify, assemble and allocate various production costs. However, no matter what type of enterprise, no matter what the cost is calculated, the basic principles of cost calculation, general principles and basic procedures are common. On the whole, the following requirements should be observed in cost calculation: 1. reasonably determine the target of cost calculation. The object of cost calculation is the object of cost collection, or the object of cost attribution. For cost calculation, the object of cost calculation must be determined first. If the cost calculation object is not accurate or inappropriate, it will greatly increase the difficulty of cost calculation, the calculation of the cost can not meet the needs of enterprise management, and even can not complete the task of cost calculation. How to determine the object cost? Generally, benefit object cost is the cost of various forms, which is output after consuming all kinds of inputs, is a direct result of manufacturing activities achieved, namely products. Such as industrial products produced by factories, food produced by farms, students raised by scho