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List of contents of this article:

• 1,DigiPlus fair value The contents of the standard cost control system include ().
• 2, What do the contents of the standard cost system include? A, formulation of standard cost b, calculation and analysis of cost difference c, cost...
• 3, The standard cost system does not include ().
• 4, What are the advantages of the standard cost system? What aspects does the daily accounting of the standard cost system include_Baidu...
• 5, 2008 Notes on "Financial Management" Counseling Materials: Chapter 14 Cost Control (1)
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The content of the standard cost control system includes ().

The standard cost system, also known as the standard cost system or standard cost accounting, refers to the standard cost as the core. Through a series of organically combined links such as the formulation, implementation, accounting, control and differential analysis of standard costs, the accounting of costs, A cost management system that integrates control, assessment and analysis to achieve the purpose of cost management.

The standard cost control system mainly includes: standard cost formulation. Standard cost formulation is usually only formulated for the three major items of direct materials, direct labor and manufacturing costs of the unit product production cost. In actual work, the standard cost formulation can be carried out in the form of a unit product standard cost card; cost difference calculation.

Cost control includes the following aspects: budget control: make budget plans, analyze cost composition, and control cost expenditure. Cost accounting: account for and analyze costs according to standard cost, actual cost, variable cost, fixed cost and other methods.

What do the contents of the standard cost system include?A. The formulation of standard cost b. The calculation and analysis of cost differences c...

1. The standard cost system, also known as the standard cost system or standard cost accounting, refers to the formulation, implementation, accounting, control, difference analysis and other series of organic knots with the standard cost as the core. It is a cost management system that integrates cost accounting, control, assessment and analysis to achieve the purpose of cost management.

2. The content of the standard cost control system includes the formulation of standard costs and the calculation and analysis of cost differences. The main contents of the standard cost control system include the formulation of standard costs, the control of standard costs, the analysis of cost differences and the improvement of standard costs.

3. The content of the standard cost control system includes the formulation of standard costs, the calculation and analysis of cost differences, and the accounting processing of cost differences.Standard cost refers to the cost of manufacturing products under normal and efficient operation, not the actual cost.

4. Check the answer analysis [Correct answer] The standard cost system is a cost calculation model that integrates cost analysis, cost control and cost calculation, including the formulation of cost standards, cost difference analysis, cost calculation and accounting processing.

5. The standard cost control system mainly includes: standard cost formulation. Standard cost formulation is usually only formulated for the three major items of direct materials, direct labor and manufacturing costs of the unit product production cost. In actual work, the standard cost formulation can be carried out in the form of a unit product standard cost card; cost difference calculation.

6. Among the following items, the premise and key of the standard cost control system is (the formulation of standard cost).



The standard cost system does not include ().

The standard cost system does not include: improving the accuracy of cost accounting. The standard cost system is an accounting information system and cost control system developed to overcome the shortcomings of the actual cost calculation system, especially the shortcomings of not providing accurate information conducive to cost control.

In the process of formulating standard costs, the product cost does not include management costs. In the process of formulating standard costs, product costs include three elements: direct materials, direct labor and manufacturing costs.

The content of cost management does not include human resources management. Cost Control: By monitoring and controlling the costs of enterprises, ensure that the costs do not exceed the budget and seek opportunities to reduce costs.

What are the advantages of the standard cost system? What aspects does the daily accounting of the standard cost system include_Baidu...

1. Procurement link, the procurement department according to variousThe BOM structure data of the product is accompanied by the purchase of relevant raw materials. When the materials are warehoused, the price is calculated at the standard cost, and the cost accounting of material procurement is greatly simplified.

2. The standard price of materials is usually the result of standard cost valuation. Advantages: By using standard prices, all materials are valued at the same price for at least one period of time. Therefore, the standard price ensures the consistency of cost management in the production process and makes the differences in production clear.

3. Cost accounting takes the raw material consumption data of each department in the month from the cost management module, and calculates the cost with other cost data to obtain the cost of semi-finished products. Material cost accounting allocates the cost of finished products in the inventory accounting module and reads the processing cost of semi-finished products in the semi-finished product warehouse.

4. The main contents of the standard cost control system include the formulation of standard costs, the control of standard costs, the analysis of cost differences and the improvement of standard costs. The standard cost refers to the cost formulated through precise investigation, analysis and technical determination under the level of production technology that has been reached and effective production and operation conditions.

5. Cost accounting refers to the distribution and collection of various consumptions incurred by enterprises in the production and operation process according to certain objects to calculate the total cost and unit cost.

6. Standard cost refers to the cost formulated by technical determination and other methods and should be realized under effective operating conditions. It is the product cost calculated in advance according to the consumption standard of the product and the standard price of consumption.

2008 Note meeting "Financial Management" counseling materials: Chapter 14 Cost Control (1)

1. Generally, it is restored according to the cost structure of semi-finished products produced this month. That is, from the last step, the comprehensive cost of the semi-finished product consumed by each step is gradually decomposed according to the structure of the semi-finished product cost produced by the previous step, and the finished product cost reflected according to the original cost item is reduced.

2. First of all, the key chapters of financial management are Chapter 2, Chapter 5, Chapter 8, Chapter 10, Chapter 13, Chapter 16; Chapter 7, Chapter 9, Chapter 12, Chapter 14, Chapter 15, Chapter 17, Chapter 18, Chapter 19. Other chapters generally do not account for much points, appearing in guests The possibility of watching the question is relatively high.

3. Chapter 12: Working capital financing strategy, credit policy decision-making analysis, and economic order bulk decision-making analysis. Chapter 13: Interactive distribution of auxiliary production costs, cost distribution of finished products and products, cost allocation of joint products, step-by-step method calculation of product costs (gradual comprehensive carry-over step-by-step method and parallel carry-over step-by-step method).

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