Accounting Knowledge: Cost Accounting Account
cost The calculation account is used to calculate and supervise all the expenses occurring in a certain stage of the business process, and accordingly calculates the accounts of the actual cost of each cost object at this stage.
Cost calculation
account
The structure is: the borrower collects all the expenses that should be included in the cost at a certain stage in the operation process; the actual cost of the object of the cost calculation that the credit register is pferred out of the completed phase; the ending balance is in the debtor, indicating the actual cost of the object of the cost calculation at a certain stage.
Cost calculation account There are mainly "material purchase" and "production cost" account. In addition to setting up the general ledger accounts, these accounts also provide detailed accounting and provide monetary indicators and physical indicators for the object of the cost calculation.
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