TYPES OF CALCULATION
2. Poprotsessny method.
3. Poperedelny method.
1. A method.
The object of cost accounting and the object of calculation are the individual production orders. Feature of the method is that actual costs can be determined only after completion of order. Until this moment, all costs are considered work in progress. Scope – individual and small-scale production.
2. Poprotsessny method.
Used in the extractive industries, power generation;
At assembly plants with a mass production type.
3. Poperedelny method.
Repartition – a combination of such operations, which are finalizing an intermediate product or a finished product.
Implementation object can be as prepared foods. And intermediates. The object of cost accounting is the redistribution of each individual, while direct costs are not reflected by products, but in stages.
The method is applied to enterprises with a repeating, uniform for raw materials, and materials of mass production.