Regulations applicable cost-command systems are productive and productive stages and I would like to enumerate some of the information and explanations about the stages of production cost system because I was interested by my relationship to the industrial sector and apr card specific industries, plastic and textile before and it is known that the measurement of product costs in these industries with ongoing production is through the application of the cost of production stages Process Costing
When we want to talk about the phases measure the cost of products and so-called five steps must explain the meaning of units of the equation:
The units of the equation is a default value for the amount of units on the one hand full of others one cost component is calculated in many ways I saw that hit the actual amount of units completed by hand-cost component to get the notional amount of full units when using the same cost of that An sro to clarify assume that total production of others at the end of the period was 100 units completed ratios of cost elements are as follows:
- Articles 100% if direct equivalent units = 100
- Pay 50% if direct equivalent units = 50 units are full and which can be produced from those wages.
- T r S = 40% if the formula units = 40
And now to the five steps
Step 1 - quantitative analysis of units: Analyze Flow Of apr credit card Physical Units
This means that analysis of input and output during the period in terms of quantity and the total input is equal to the total output.
Step -2 - Calculate the quantities equation Calculate Equivalent Units
We calculate the full theory is the amount of the products of others fully in the end of the period according to the percentage completion of each component costs.
Step 3 - Calculate the total cost Determine Total Cost To Account For
We collect the financial cost, whether during the period of production under the first operating period or the expenses of different elements (materials - wages - T r S) during the period
Step 4 - calculate the cost of the unit Compute Unit Cost
And by dividing the cost of each item on the number of units apr card credit no the equation calculated in advance and know that the unit cost of each component during the period studied.
Step 5 - distribution of the total manufacturing costs Assign Total Manu factoring Costs
Multiplying the quantity of the total unit cost of production, we calculated the cost of production and the rest is the full cost of production, others completely (operating under the last period)
