cost accounting methods include collecting information on costs (due to sales, production and purchase of services or products), the total amount of analysis and identification of ways to calculate the cost of any kind of products or services accurately.Using these or other specific means and methods conditioned by the respective policies of the organization.This policy is formed directly, depending on the nature of the business enterprise.
cost accounting methods are a part of one of the structures of the accounting system.At the same time, production and accounting calculation of the costs related to each other.This is due to the fact that there are common procedures for processing business transactions documented estimate of the cost of procedures performed.In this case, the methods of cost accounting gain managerial focus.
When converting data into management information base and supplement its operational information, internal reporting those responsible materially, formed a single, integrated
to create a rational organization of the management costs are not only cost-accounting techniques, but also the objects of calculation and accounting accrued units and methods of counting the cost of production.
The facility cost calculation includes products production at different stages of readiness.
to reflect costs, in accordance with the choice of one or another object accounting can be applied different methods.
simple way to use with a simple production.In this production there are several distinguishing features.In particular, there is a small and uniform product range, which is the result of a brief one-stage process.
Custom method is used in industries that are characterized by individual orders.According to them, the grouping is carried out and localization of the direct costs of manufacturing.Before the end of the order costs are a work in progress.After his surrender (regardless of the length of execution) costs account for the cost of the finished product.
With mass production applied poperedelny method of cost accounting.The main feature here is the output using sequential processing of materials and raw materials into semi-finished, and then - in the finished product.This cost accounting is carried out in accordance with stage (workshops), and (where possible) kinds of manufactured goods.Are taken into account also the costs that are associated with the operation of the equipment.They are accounted for and distributed to shops in accordance with the views of the product.
Process cost method of cost accounting allows to determine the cost of products produced in one or more process steps (processes).The essence of this method lies in the fact that the costs follow the production of the processing chain.In other words, at the end of each accumulation operation costs.Their volume is related to the regulatory standard or medium size.
In some companies to reduce the volume of work can be used to integrate the boiler method.In this case, the definition and systematization of expenses carried out across the enterprise, shop or groups of products in general.
regulatory system provides for the definition of the actual records later deviations from the approved standards, as well as identifying the reasons for these deviations.