Accounting Knowledge: The Merits And Demerits Of The Accounting Method Of The Quota Method
quota The advantages of the law are:
(1) adopt The daily accounting of production cost (production cost) from the quota (plan) discrepancy can reflect and monitor its discrepancy from the quota (plan) at the time when the production cost (production cost) occurs, so as to enhance cost control, and timely and effectively promote the cost of saving production and reduce the production cost.
(2) as the actual cost of products is reflected separately according to the fixed cost and various cost differences, it is easy to carry out regular analysis of product cost, which is conducive to further tap the potential of reducing costs.
(3) by shifting from quota differences and quota changes.
difference
The accounting is conducive to improving the level of cost management and plan management.
(4) due to the ready-made quota cost information, it is reasonable and simple to solve the problem of distribution between the finished products and the end of the month.
Shortcomings of the quota method:
Due to the fixed cost, the discrepancy of the discrepancy should be calculated separately, and the fixed cost and the variation of calculation should be revised when the quota changes.
- Related reading
- Subordinates | The "Yardstick Of Friendship" In The Office
- Industrial and commercial tax | 賈康透露十二五稅改:先改資源稅 后改房產稅
- Leisure clothes | Trend Brand CLOT And Levi&Nbsp; S Cooperation New Jeans
- Fashion brand | Edison Chan's Brand Name Is Reaves's New Fashion.
- Subordinates | What Is The Relationship Between Colleagues?
- Industrial and commercial tax | 開征奢侈品稅很有必要
- Subordinates | Are There Any Clear-Cut Differences Between Colleagues?
- Industrial and commercial tax | 外資新政取消兩項“超國民待遇”
- Boss work together | The Boss Has Made A Mistake And You Have To Carry It For Him
- Industrial and commercial tax | The Implementation Of New Regulations On Entry Commodity Taxation; &Nbsp; Shopping In Hong Kong And Macao Will Face Cooling.
- Made In Japan: Scorpion Tail Poison (Only)
- CONVERSE, The Brand Of Leisure Shoes, Is Stationed In New York.
- CONVERSE, A Casual Shoe Brand, Extends Its Territory To New York SOHO District.
- Nanhai Ping Zhou Footwear Industry Association Declared A Successful Registration Of Collective Trademarks
- Costumes Become The Highlight Of Holiday Spending In The United States
- Shenzhen International Outdoor Products Fair Held Ceremoniously
- Knitted Home Textile Fabric Turnover Fell
- Asian Street Pat (Map)
- Gentle And Graceful Woman Fair Lady
- Low Carbon Technology Highlights The Fine Life.