The calculation methods of industrial accounting cost are mainly divided into three categories. Basic method of cost calculation 1. Variety method: A method of establishing a detailed account of basic production costs, collecting production costs and calculating product costs based on the varieties of finished products, which is mainly suitable for a large number of enterprises that produce in one step or do not need to divide production steps, such as power generation, tap water, food and plastic products. The main points of cost accounting under the variety method can be summarized as follows: (1) Set the cost calculation sheet with the product category as the cost calculation object; The cost calculation method of "product category" is the same as that of "variety"; After the cost of a "similar product" is calculated, it is redistributed to specific varieties according to the following methods to calculate the variety cost; Select a product in the category as "standard product"; Define the conversion system between other products and standard products; According to the proportion of the conversion system, the cost of "similar products" is decomposed and calculated into the cost of specific products. Scope of application: the variety method is applicable to enterprises with various product specifications and can be classified according to certain standards. Such as: clothing factory, electronics factory, etc. 2. Batch method: At this time, the procedures and methods of cost allocation and cost collection among cost accounting objects are the same as above, and the cost of each batch of products is allocated between finished products and products; A batch of products. Batch method is a very extensive cost calculation method. In practical work, there are definitions of "batch number" and "batch number". The cost object can be determined in the following ways: product variety, batch under the actual pricing method of batch in inventory accounting, production batch, product batch number of pharmaceutical enterprises, and customer order, that is, the method of calculating cost according to customer order. The application points of batch variety method that other enterprises need and define in practical work are as follows: set up production cost subsidiary ledger with batch number and batch as the cost calculation object, and the cost calculation period generally adopts "construction period", and generally there is no production cost allocation between finished products and products. If the quota method is used to allocate production costs between finished products and products. Single-piece, small-batch production enterprises, enterprises that organize production according to customer orders-thus also known as the "order method" 3. Step-by-step method (step-by-step method and parallel step-by-step method) cost accounting method. The "step" under the step method is also generalized, which has rich and flexible concrete connotations and application methods in practical work. In practical application, "step" under the step-by-step method can be defined as the following meaning of "step": department, that is, the department, workshop, process, specific production and processing stage, work center and any combination of the above. Compared with other methods, the step-by-step calculation method is quite different in the specific calculation method, mainly because it calculates the cost according to the production and processing stages and steps.