奶茶店成本核算的流程及方法.pdfVIP

奶茶店成本核算的流程及方法

英文回答：

CostAccountingProcessandMethodsforBobaShops.

1.CostClassification.

Thefirststepincostaccountingforbobashopsisto

classifycostsintodifferentcategories.Thiscanbedone

usingthefollowingcriteria:

Directvs.IndirectCosts:Directcostsarethosethat

canbedirectlyattributedtotheproductionofbobatea.

Indirectcostsarethosethatcannotbedirectlyattributed

totheproductionofbobatea,suchasrentandutilities.

Fixedvs.VariableCosts:Fixedcostsarethosethat

donotchangewiththelevelofproduction.Variablecosts

arethosethatchangewiththelevelofproduction.

2.CostAccumulation.

Oncecostshavebeenclassified,theyneedtobe

accumulated.Thiscanbedoneusingavarietyofmethods,

including:

JobCosting:Thismethodisusedtotrackthecostsof

individualjobsorbatchesofbobatea.

ProcessCosting:Thismethodisusedtotrackthe

costsofacontinuousproductionprocess.

Activity-BasedCosting(ABC):Thismethodisusedto

trackthecostsofactivitiesthatareperformedinthe

productionofbobatea.

3.CostAllocation.

Aftercostshavebeenaccumulated,theyneedtobe

allocatedtodifferentcostobjects.Thiscanbedoneusing

avarietyofmethods,including:

DirectCostAllocation:Thismethodisusedto

allocatedirectcoststospecificcostobjects.

IndirectCostAllocation:Thismethodisusedto

allocateindirectcoststodifferentcostobjects.

4.CostReporting.

Thefinalstepincostaccountingistoreportthe

resultsofthecostanalysis.Thiscanbedoneinavariety

offormats,including:

CostStatements:Thesestatementsprovideasummaryof

thecostsincurredduringaspecificperiodoftime.

CostReports:Thesereportsprovidemoredetailed

informationaboutthecostsincurredduringaspecific

periodoftime.

中文回答：

奶茶店成本核算的流程及方法。