成本会计运用（Cost accounting application）.doc

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1、成本会计运用(Costaccountingapplication)1historyofdevelopmentCostaccountinghasgonethroughfourstages:earlycostaccounting,moderncostaccoimting,moderncostaccountingandstrategiccostaccounting・Thewayandtheorysystemofcostaccountingaredifferentwiththedevelopmentstage・Ear1ystageofcostaccounting(1880-1920

2、)CostaccountingoriginatedintheUnitedKingdomandwaslaterintroducedintotheUnitedStatesandothercountries・Withthefurtherexpansionofthescaleofproductionandtheincreasinglyfiercemarketcompetition,moreandmoreattentionhasbeenpaidtothecostofproduction・Thecostaccountingofthisperiodistheearlystageofdev

3、elopment・Atthisstage,thefollowingprogresshasbeenmadeincostaccountingpractice:First,materialsaccountingandmanagementmeasureshavebeenestablished.Setupmaterialsandmaterialsaccountcard,marked"maximuminventoryandminimuminventory,toensurethatthematerialscannotonlyensuretheneedofproduction,butals

4、ocansavetheuseoffunds;implementmaterialmanagementofthe"perpetualinventorysystem〃，takethematerialrequisitionmaterialconsumptioncontrolsystem.Twoistheestablishmentofworkinghoursrecordsandlaborcostcalculationmethod・Themanualcardisusedtorecordtheworkingtimeandtheoutput;thelaborcostisfirstcolle

5、ctedaccordingtotheDepartment,andthenallocatedtovariousproducts,soastocontrolandaccuratelycalculatethelaborcost・Thethreeistoestablishtheallocationmethodofindirectcosts・Withtheincreaseofproductionequipment,theindirectcostalsoincreasesrapidly,andthetheoryofdistributionaccordingtoactualamounta

6、ndnormaldistributionaccordingtoindirectcosthasbeenputforward・Fouristheuseofbatchcostinganddistributioncostcalculationmethodtocalculateproductcost・Accordingtothecharacteristicsofthemanufacturingprocess,theproductcostiscalculatedinbatches,andtheproductcostiscalculatedbysteps・Thefiveistheemer

7、genceofspecializedcostaccountingorganizations・In1919,theNationalFederationofcostaccountantswasestablishedintheUnitedStates・Inthesameyear,theassociationofcostandmanagementaccountantswasestablishedinbritain.Theyhavedoneaseriesofresearchesoncostaccounting,whichha