Project method cost calculation:
1. Project cost accounting is a scientific management activity that counts and evaluates various expenses and costs in the process one by one through certain methods.
2. Project cost accounting is an extremely important link in cost management. Doing well in cost accounting is of great significance for strengthening cost management, promoting production increase and saving, and developing enterprise production.
3, through the project cost accounting, according to its purpose and certain procedures, all production costs should be included in or allocated to all projects, and the actual cost can be calculated correctly. By comparing with the budgeted cost, you can check the implementation of the budgeted cost.
4. Through the project cost accounting, we can calculate the economic benefits and contract profits and losses, distinguish the cost responsibilities of each unit, and implement the economic responsibility system within the enterprise, so as to learn from the advanced, find the gap and carry out the socialist competition.
Cost calculation method:
1, cost accounting method Due to the different characteristics of product production types and different management requirements of enterprises, there are three different cost calculation objects, namely product varieties, batches and production steps.
2. Different cost objects form three different cost calculation methods: variety method, batch method and step method.
3. If there are many varieties and specifications of products, in order to simplify the cost accounting of products, we can merge and classify the varieties and specifications of products, set up cost calculation sheets according to categories, and then calculate the cost allocation according to varieties, specifications or production batches and production steps.
4. It is used to simplify the cost calculation method and become a classification. Classification is not a single cost calculation method, but needs to combine one or two basic methods to simplify the accounting work of the basic methods, so it belongs to the auxiliary method of cost calculation.