Accounting Treatment: Unit Cost And Total Cost

Unit cost refers to the average cost of production units.

In general, the total cost can be obtained by total production.

Unit cost usually reflects the composition of cost items separately.

Enterprises usually prepare monthly unit cost tables for major products, reflecting the annual average unit cost of the major products, and the plan for the year.

And the actual unit cost of the current period.

Unit cost plays an important role in analyzing the level of enterprise cost management.

Because the unit cost reflects the level of production, technology, equipment and management of enterprises.

One of the purposes of calculating unit cost is to understand the unit cost of various products and their respective units.

Implementation of the plan.

The unit cost can be compared with the advanced enterprises in the same industry or foreign advanced enterprises, and the gaps can be found and the direction of improvement can be clearly defined.

At the same time, unit cost is also a product.

One of the important bases.

Total cost refers to the total cost incurred by an enterprise in producing a product or providing a service.

According to the different methods of cost accounting, the total cost of products is the sum of production cost and labor cost consumed for producing a certain variety or quantity of products according to their cost collection and distribution procedures.

Grasp the total expenditure in the calculation period, and compare the total cost with the income, profit and net profit, so that meaningful analysis indicators can be obtained.

Total cost savings or overruns are often important for analyzing the completion of cost plans.

By combining the total cost and unit cost, a comprehensive cost analysis can be carried out.

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1. in addition to checking accounts and correcting incorrect accounting vouchers, the original vouchers can not be attached. Other vouchers must be accompanied by original vouchers.

2. if there is any mistake in filling up the voucher, it should be filled again.

The exam will cheer you up.

The credential receipts that have been registered and entered in the year are found to fill in an error when they fill in the error. They can fill in the same bookkeeping voucher with the scarlet letter. In the abstract column, mark the word "cancel a certain date on a certain day". At the same time, use the blue word to rewrite a correct account voucher, indicating the word "revising a certain certificate on a certain day".

If there is no mistake in the accounting subject, it is only the amount of error. It is also possible to make a separate accounting voucher for the difference between the correct number and the wrong number.

If a previous year's account voucher was found to be wrong, a corrected accounting voucher should be filled in blue.

3. if the account receipts are filled in the economic business matters, if there is a blank line, it should be crossed from the blank line at the last sum of the amount of the amount column to the blank line of the total number.