The material cost includes the main fabric and accessories, and the labor cost refers to all the labor costs needed to produce this dress. Other auxiliary expenses include rent, water and electricity, equipment depreciation and other manufacturing expenses that should be included in the cost of goods. Profit refers to the value-added profit space of goods required by manufacturers.
Extended data:
Cost accounting method
1, correctly divide the boundaries of various expenses, such as revenue expenditure and capital expenditure, non-operating expenditure, product production cost and period expenditure, current product cost and next product cost, different product cost, product and finished product cost, etc.
2, conscientiously implement the relevant cost laws and regulations, according to the cost range to deal with expenses.
3. Do a good job in the basic work of cost accounting, including: establish and improve the original vouchers and records of cost accounting and a reasonable voucher transfer process; Formulate the quota of working hours and material consumption, and strengthen quota management; Establish the measurement, acceptance, delivery and inventory system of materials and materials; Formulate internal settlement price and internal settlement system.
4. According to the production characteristics and management requirements of the enterprise, choose the appropriate cost calculation method, and determine the cost calculation object, the procedure of cost collection and inclusion in the product cost, the cost calculation period, and the division method of finished products and product costs. Methods include variety method, batch method and step method, in addition to classification method and quota method.
Baidu encyclopedia-cost accounting