如何结合小型集体工业企业的生产特点,进行产品成本的计算,这是小型集体工业企业财务人员比较关心的问题,为了便于共同研究和探讨,现将我所了解到的一些小型集体工业企业产品成本计算的方法,介绍给大家,供参考. 根据很多地方所提供的经验,在多数小型集体工业企业中,对经常性大量生产的主要产品采用品种法计算产品成本,即以主要产品为成本核算对象,按品种分别设置成本计算单,按成本计算单分别汇总生产费用和计算各种产品的总成本和单位成本.对产量较少的一些次要产品采用分类法计算产品成本,如果这类产品的品种多,可以按产品的性质分为几个类别进行核算,如品种不太多,就可统一归为一类进行核算.计算成本时按产品类别设立成本计算单,分类汇总生产费用,计算各类产品成本.类内不同品种(规格) How to combine the production characteristics of small collective industrial enterprises and calculate the product cost is a concern for the financial personnel of small collective industrial enterprises. In order to facilitate common research and discussion, the cost of some small collective industrial enterprises that I have learned is now The calculation method is introduced to everyone for reference. According to the experience provided by many localities, in most small collective industrial enterprises, the product cost is calculated using the variety method for major products that are frequently mass-produced, that is, the main product is used as the cost accounting object. According to the variety, the cost calculation sheet is set separately, the production cost is calculated according to the cost calculation sheet, and the total cost and unit cost of various products are calculated. The product cost is calculated using the classification method for some minor products with less production, if the products are There are many varieties, which can be divided into several categories according to the nature of the product. If there are not too many varieties, they can be collectively classified into one type of accounting. When calculating costs, set up cost calculation sheets according to product categories, classify and aggregate production costs, calculate each Product cost. Different types within the category (Specifications)