Process cost method of cost accounting and calculation

TABLE OF CONTENTS

INTRODUCTION

CHAPTER 1. GENERAL theoretical concepts of cost accounting and cost calculation

1.1 The concept of cost accounting and calculation. Classification of costs.

1.2 Basic principles of cost accounting for production and calculation of the cost of production

1.3 Methods of cost accounting and calculation of cost of production

Chapter 2. ORGANIZATION Process cost accounting method costs of production and production cost price calculation

2.1 Features Process cost calculation method

2.2 Application Process cost accounting method costs

2.3 Consolidated accounting costs in Process cost method of cost accounting

CHAPTER 3 ORGANISATION POPROTSESNOGO cost accounting methods at «LESPROMSNABURAL"

3.1 Process cost method of cost accounting at the enterprises of timber industry

3.2 Consolidated accounting of costs and drawing on the calculation of "LesPromSnabUral"

CONCLUSION

TASK number 8

Trading company engaged in the tourism business. In the process of forming tourist groups to travel abroad of the Russian Federation. Earlier this month, it was planned to send two groups of 10 and 30 people in England, but the actual number was 9 and 27 people. Specific variable costs (per tourist) and the price per ticket is not dependent on the number of people in the group. Other data in the table.

1. Prepare a monthly report indicating profits, using the method:

a) "direct costing";

b) the total cost

2. Find the break-even point:

a) a mathematical method;

b) graphic method.

3. Determine using marginal income standards change marginal income at the actual and planned number of passes.

REFERENCES