1, first-in first-out method: first-in first-out method means that the inventory purchased first is issued first, and its cost belongs to the physical cost. When processing by computer, the cost grid should be automatically analyzed by computer, and its unit cost grid cannot be modified. When delivering goods, the user only inputs the delivered quantity, but not the cost unit price, and the computer automatically analyzes and obtains the cost unit price.
2. LIFO method: LIFO method means that the purchased inventory is shipped first. Like LIFO method, its cost should be automatically analyzed by computer, and its unit cost price cannot be modified. Therefore, the computer must record the purchase quantity and cost in chronological order. When delivering goods, the user inputs the delivered quantity, but does not input the cost unit price. The computer obtains the cost according to the reverse order analysis of the first-in first-out method.
3. Individual pricing method: Individual pricing method is applicable to enterprises that are sensitive to cost, such as large hospitals. After the inventory department purchases the inventory, it must be collected by each department. In the case of strict cost accounting, the input cost of each department is directly linked to the benefit bonus. At this time, the cost must be priced separately, that is, it must be priced according to the market price of products needed by the department.
According to the production process and production organization, it can be divided into different types:
1, determine the cost calculation method. Before cost calculation, it is necessary to determine which cost calculation method to adopt. Commonly used methods include variety method, batch method and step-by-step method. This should be selected according to the characteristics of production process and production organization and the requirements of cost management.
2. Set up related cost accounting accounts. In order to calculate the cost of products, it is necessary to set up a special account, namely "production cost" account. The borrower collects all kinds of expenses incurred in producing products, and the lender reflects the manufacturing cost of finished products.