The general procedure for product cost accounting is: (1) auditing and controlling production and operating expenses, determining whether the cost should be spent, and whether the cost of expenditure should be included in the cost of products.

In this month, the 2 elements will be included in the cost of product cost. The cost of products will be calculated according to the cost items.

(3) for the finished products and products, the allocation and collection between the cost of production and the production cost at the beginning of the month will be allocated between the finished products and the finished products, and the cost of the finished products will be calculated.

The basic procedure of cost accounting is shown in Figure 4-1.