当前,我市工业正在调整时期,大部分企业没有计划内产品,为了适应激烈的市场竞争,要求企业能准确及时地计算产品成本.因此,我们根据“细而不繁”,“粗而合理”的原则,结合生产经营特点,应用成本计算“分类法”的原理,制定了一种“综合分类法”,在计算产品成本时,除按要素费用进行核算和分配外,各具体产品还设置了“专用费”成本项目,用“专用费登记簿”进行明细登记.各产品专用的工装模具摊销、专用材料、包装物等,计算产品成本 At present, our city’s industry is undergoing adjustment. Most companies do not have planned products. In order to adapt to the fierce market competition, companies are required to accurately and timely calculate the product cost. Therefore, we are based on “fine but not complicated” and “coarse and reasonable”. The principles, combined with the characteristics of production and operation, apply the principle of cost classification “classification”, and formulate a “comprehensive classification method”. When calculating product costs, in addition to accounting and distribution according to factor costs, each specific product is also set The “special fee” cost item is used for detailed registration with the “special fee register.” Tooling amortization, special materials, and packages for each product are used to calculate the product cost.