大同齿轮有限公司应用变动成本法时,管理者会面临怎样将公司的成本按相关方

When Datong Gear Co., Ltd. applies the variable cost method, managers will face the problem of how to scientifically and rationally divide the company's costs according to related methods and how to accurately separate fixed costs from variable costs. On some cost items, fixed costs The boundary between cost and variable cost is not obvious, which may make it difficult to accurately divide. For this problem, the company should overcome and solve according to the actual situation of its own products. First of all, you can use a new type of calculation method to calculate costs. At the same time, we must attach great importance to the mixing costs in the actual production process and accurately split the mixing costs. If the project cost is difficult to split, it is necessary to make reasonable changes and make full use of various methods to flexibly dismantle various costs, thereby improving the accuracy of dividing fixed costs and variable costs. Secondly, to divide costs on the basis of reality, in general, it is necessary to reasonably control the proportion of fixed costs and variable costs according to the actual production of enterprise products. At the same time, the method and process of dividing costs are not static, but should be adjusted in time according to the changes of specific conditions. When the company's operating status and product production characteristics change, it is necessary to actively optimize the cost calculation method. In addition, accounting staff, as the main body that divides fixed costs and variable costs, must recognize and understand the mutual transformation of these two costs and the corresponding changes in the relationship between product output. On the basis of timely adjustment of cost attributes, it is also necessary to make corresponding adjustments to the reporting system in a timely manner. Under the premise of meeting management needs, the problem of inconsistent financial reporting system and inconsistent data provided externally is solved.

When Datong Gear Co., Ltd. applies the variable cost method, managers will face the problem of how to divide the company's costs scientifically and reasonably according to the relevant methods and how to accurately separate the fixed cost from the variable cost, in some cost items, the boundary between fixed cost and variable cost is not obvious, which may lead to difficult to accurately divide, for this problem, the company should be based on the actual situation of their own products to overcome and solve. First, the cost can be calculated using a new method of calculation, while paying great attention to the mixing cost in the actual production process, and the mixed cost is accurately split. If the project cost is difficult to split, it needs reasonable flexibility, make full use of various methods to flexibly dismantle the costs, so as to improve the accuracy of fixed cost and variable cost division. Secondly, in combination with the actual basis of the division of costs, in general, according to the actual production of enterprise products, reasonable control of fixed costs and variable costs of the proportion. At the same time, the method and process of dividing costs is not static, but should be adjusted in due course according to the changes in the specific situation. When the company's operating status and product production characteristics change, it is necessary to actively optimize the cost calculation method. In addition, accounting staff, as the main body dividing fixed and variable costs, must understand and understand the potential for the mutual conversion of these two costs and the corresponding changes in product yield. On the basis of timely adjustment of cost attributes, it is also necessary to adjust the reporting system and so on in a timely manner, and to solve the problem of inconsistent financial statement system and inconsistent data provided to the outside world under the premise of meeting the management needs.

When Datong Gear Co., Ltd. applies the variable cost method, the managers will face the problem of how to divide the company's cost scientifically and reasonably according to the relevant methods and how to separate the fixed cost and the variable cost accurately. In some cost items, the boundary between the fixed cost and the variable cost is not obvious, which may lead to the difficulty of accurate division, The company should overcome and solve according to the actual situation of its products. First of all, we can use the new calculation method to calculate the cost. At the same time, we should attach great importance to the mixed cost in the actual production process, and split the mixed cost accurately. If the project cost is difficult to be split, it needs reasonable flexibility, making full use of various methods and flexible disassembly of various costs, so as to improve the accuracy of division of fixed cost and variable cost. Secondly, on the basis of the actual division of costs, in general, it is necessary to reasonably control the proportion of fixed costs and variable costs according to the actual production of enterprise products. At the same time, the method and process of cost division are not immutable, but should be adjusted according to the change of specific situation. When the company's operation status and product production characteristics change, we need to actively optimize the cost calculation method. In addition, as the main body of dividing fixed cost and variable cost, accounting staff must know and understand the mutual transformation possibility of these two costs and the corresponding change relationship with product output. On the basis of timely adjustment of cost attribute, it is also necessary to timely adjust the report system, etc., so as to solve the problems of inconsistent financial statement system and inconsistent external data provided on the premise of meeting the management needs.<br>