The Norm Method Of Financial Accounting Method

< p > < strong > 1, < a href= "http:// www.91se91.com/news/index_c.asp" > quota method < /a > main features < /strong > /p >

< p > 1, the object of cost calculation is the finished product or semi-finished product of the enterprise.

According to the requirements of enterprise management, we only calculate the cost of finished products, or at the same time calculate the cost of semi-finished products and the cost of finished products.

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< p > 2, the accounting period is the monthly accounting period.

The quota method is generally used for large numbers of mass production enterprises, and can only be calculated monthly.

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< p > 3, the actual product < a href= "http:// www.91se91.com/news/index_c.asp" > cost < /a > is based on the quota cost, and is composed of three parts, namely, the quota cost, the quota difference and the quota change.

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< p > 4, the monthly production cost shall be allocated to the finished products and the products in three respects, namely, the fixed cost, the quota difference and the quota change.

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< p > < strong > two, a href= < http:// > www.91se91.com/news/index_c.asp > application scope < /a > /strong > /p >

< p > quota method is applicable to the establishment of a complete set of quota management system, product stereotypes, production costs and consumption quota stability and accuracy, accounting staff basic knowledge and basic skills are strong enterprises, mainly large volume production enterprises.

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< p > because the cost calculation object of the quota method can be either the finished product or the semi finished product, so the quota method can be used in the whole enterprise, and can only be used in some workshops in the enterprise.

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< p > < strong > three, the advantages and disadvantages of the quota method < /strong > < /p >

< p > its advantages are: < /p >

< p > 1, because the quota cost method can be used to calculate the difference between the norm and the actual cost, and take measures to improve it. Therefore, adopting this method will help to strengthen the daily cost control; < /p >

< p > 2, because the quota cost method can be used to calculate the quota cost, quota difference and quota change difference, etc., which is conducive to the periodic analysis of product cost; < /p >

< p > 3, through the analysis of quota differences, we can modify the quota, so as to raise the level of quota management and plan management.

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< p > 4, due to the ready-made quota cost information, the quota data can be used to allocate the difference between the quota and the quota variation between the finished product and the product.

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< p > its shortcomings are: < /p >

< p > 1, because it has to calculate the difference between quota cost, quota difference and norm change separately, and the workload is larger, and it is more difficult to implement; < /p >

< p > 2, it is not easy to assess and analyze the work of each responsible department; < /p >

< p > 3, if the quota information is not accurate, it will affect the accuracy of the cost calculation.

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< p > enterprises in a variety of financial accounting models, according to their own financial situation to choose their own financial accounting methods, so as to help enterprises continue to develop.

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