Finished product cost accounting _869

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Finished product cost accounting

1. Production costs in the finished product and the product distribution between
beginning of production costs and production costs of the current period should be completed between the product and the product distribution, which is costing the work of an important and complex work. Enterprises should be based on production characteristics, organizational characteristics and management requirements, select the allocation of reasonable and simple method of product cost and completion costs in the product distribution.
allocation method used in the following six:

(1) does not count in the product cost.
(2) early in the product cost by the number of fixed calculation.
(3) The cost of the products they consumed raw materials costs.
(4) equivalent units method.
so-called .
equivalent units method is calculated as follows:

product equivalent units = degree of completion in the number of products ×

the cost of a unit cost of finished goods produced × amount of goods

the end of the product cost = unit cost × cost of finished goods

in the calculation of equivalent units in the product, the raw material costs and other costs of the project the project is different. Raw material costs in the calculation of equivalent units the project, attention should be feeding way of raw materials. If the start time in the production of raw material inputs, finished products, regardless of whether or not the number of each product should be borne in the cost of raw materials and finished products exactly the same, so do not need to calculate the equivalent units in the product. If the raw materials coming into the production process, with the, then need to calculate the equivalent units in the product. In other words, if the raw materials are expected to vote with the production process step by step, then, the cost of the project are calculated according to the same degree of completion of equivalent units; if raw materials are first put in the beginning of production, then the project does not require calculation of equivalent units of raw materials (or equivalent units is equal to the number of products), other cost items equivalent units calculated according to the degree of completion.
method using equivalent units require scientifically determine the degree of completion of products, which in turn is a complex task. Enterprises according to the number of the end product, the use of technology or other methods measure the degree of completion. Products work well in the corporate fixed working hours can be accumulated per unit of time quota procedure divided by the fixed hours of work per unit of product calculated. Among them,[link widoczny dla zalogowanych], each process in the product, its completion is generally where the process is equal to 50% (if the start time in the production of raw materials input, the raw material project as fully completed.)

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