The goal of cost calculation is to

The goal of cost calculation is to provide cost information for all internal and external information users. The information that external information users pay attention to is mainly the asset value and profit and loss. Therefore, one of the objectives of cost calculation is to determine the value of assets such as inventory and the profit and loss status of the enterprise, that is, to calculate costs in accordance with the provisions of the cost accounting system to meet the needs of preparing accounting statements. Internal information users use cost information to initially understand asset value and profit and loss, and focus on operation management. Therefore, the objectives of cost calculation include: providing cost information to managers, raising the cost consciousness of people; evaluating the performance of managers through cost difference analysis, and promoting the improvement measures taken by managers; providing profit and loss analysis and other methods to provide Cost management information effectively meets the cost information requirements of modern business decisions.