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General production costs

The purpose of this classification is to serve the accounting costadvantage

+ Classification of production costs according to factors including factors Cost 5

raw materials, materials ; Labor costs; Depreciation expense assetsnail; Cost of hired services; ther cash costs!

The purpose of this classification is to provide a reference for drafting

 production costs for each cost element, calculating capital re"uirements

needed for production!+ Classification of production costs according to volume relationship leather#

$roducts include variable expenses; The fixed costs; Cost mixture!

The purpose of this classification is to provide rapid information on changes production costs in man# manufacturing situations, the basis from which to ma%e

that is sufficient to timel# decision&ma%ing in business!

'! '! (ssignment ) assorted costs+ *ased on the time and cost calculation, the cost of products

are divided into cost planning, cost and price norms

into realit#!+ *ased on inductive charges range split into cost of production

The overall export price also %nown as consumer prices-! Define the ob.ect set production costs and to run computer 

 price!+ b.ect collection production costs are limited extent that the cost

 producers need to set in which, essentiall#! determine where the costs incurred and which bear the cost! /uch as

a wor%shop /0,chain, stages! groups1

+ b.ect costing is the t#pe of product, product details,

 .obs, emplo#ment services, business services produced, should betotal costs and unit costs!

2! /tates costing

Cost calculation period is the period where cost accounting department should proceedthe .ob costing for ob.ects costing! Team

with short production c#cles and product warehousing continuousl# alternating

 production process, the proper term is costing each month in

the end of the month! 3or long production c#cle, products are4ecommended are single, or a series of orders that the finished product

onl# at the end of the production c#cle, the appropriate period costs

is the end of the production c#cle, while finished products!! (CC67T7G T89/ $4D6CT7 C/T/

:! (ccounting cost of direct materials

:!:! Contents cost of materials directl# C$ 7

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General 9anufacturing fixed costs actuall# incurred greater costs of production

$ermanent General is charged to cost of products are recorded incost of goods sold in the period, recording

 Debit (ccount >-' & Detailed production costs not allocated a fixed share

(ccount >'? & General production expenses!Get bac% data 8xample : /uppose the end of 9a# the cost accounting /0

fixed share allocated to warehousing /$ :@@ plus variable cost

general costs 'A!?@@!@@@d /0, /0 common share of fixed costs

does not allocate production costs due to lower D7 average capacit#usuall# 'A!?'@!@@@d & 'A!?@@!@@@d & '@,@@@! (ccounting as follows

 + (t the end of the month to allocate general expense C$/0 /0 in the period

Debit :52 'A!? million>-' Debt '@,@@@

Bes >'? 'A!?' million

+ /o the total cost of /$ is A@!>A@!@@@d ',@@@,@@@ + ',-@@,@@@ + '-,A@@,@@@ + 'A,?@@,@@@ & -,@@@,@@@

& :'@,@@@

(nd cost is a A@>!A@@d /$ ) sp!