Cost price refers to the recorded value of the inventory obtained by the enterprise. According to the accounting standards for business enterprises, inventories should be recorded at their cost, and inventories can be mainly obtained through outsourcing and self-control.
Theoretically, no matter how an enterprise obtains inventory, all expenses related to obtaining inventory should be included in the historical cost or actual cost of inventory.
The Accounting Standards for Business Enterprises-Inventory stipulates that inventory costs include procurement costs, processing costs and other costs. The purchase cost generally includes the purchase price.
Import duties and other taxes and fees, transportation fees, loading and unloading fees, insurance fees and other expenses directly attributable to inventory purchase. The commodity procurement cost of commodity circulation enterprises includes purchase price, import tariff and other taxes and fees. The processing cost of inventory includes the manufacturing cost allocated by direct labor according to a certain method.
Other costs refer to other expenses besides purchasing costs and processing costs, such as design fees for designing products for specific customers, expenses for other auxiliary materials in the production process, depreciation fees for equipment in the production process, utilities and other production-related expenses.
2. The average purchase price is a method to calculate the transaction cost of stocks.
Original average purchase price
Average purchase price = (σ purchase price× purchase quantity-σ net dividend income)/σ purchase quantity
Average purchase price of income analysis during the period
Average purchase price = (opening market price × opening quantity+σ period purchase price × period purchase quantity-σ net dividend income)/(opening quantity+σ period purchase quantity)
In the above formula, stock purchase includes allotment purchase (calculated by allotment price and quantity), issuance purchase (calculated by allotment price and quantity) and stock issuance and transfer (calculated by zero price and quantity).
The buying price and selling price are all prices including formalities, and the net dividend income refers to after-tax dividend income, in which A-share dividends do not include dividends and bonus income tax, and B-share and fund dividends do not pay income tax.
Extended data:
Impact of cost:
1. Cost is a means to compensate the production cost.
2. Cost is the basis of setting product price.
3. Cost is the basis of calculating enterprise profit and loss.
4. Cost is the basis of enterprise decision-making.
5. Cost is an important indicator that comprehensively reflects enterprise performance.
6. Cost can reflect the relationship between "input" and "output" in the economic activities of the state and enterprises. It is also a comprehensive index to measure the production, operation and management level of enterprises, because it can reflect the labor productivity, raw material and labor consumption, equipment utilization rate, production technology and management level of enterprises.
Under the condition of constant product price, cost reduction can improve profits, increase economic benefits of enterprises and increase relative social accumulation, thus creating conditions for gradually reducing prices and improving people's lives.
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