Cost account is an accounting account that reflects costs and expenses. It is used to calculate the occurrence and collection of costs and provide accounting information related to costs. The contents of cost and expenditure are different, which can be divided into production cost, manufacturing cost, labor cost, R&D expenditure and engineering construction.

When it actually happens, it is included in their respective subjects. During the period-end carry-over, manufacturing expenses, labor costs, inventory goods and R&D expenditures are transferred to production costs.