Cost accounting internship report Liwen（成本会计实习报告）.doc

Cost accounting internship report Liwen Time: September 23 - 27, 2009 Location: 4408 classroom Internship Objective: To understand the basic cost accounting procedures, skilled use of various cost calculation methods, improve costing practical ability to consolidate the basic theoretical knowledge of accounting and lay a good foundation for future learning and work. Internship content and process: the internship of three elements: 1, imputation and allocation of costs 2, the calculation of the various costs (Varieties Act, batch method, a fractional step) 3, the preparation of cost reports, cost analysis Imputation and allocation of production costs is the highlight of this internship is the central link cost collection and distribution process is actually costing process in the internship, we follow the basic procedures of cost accounting, has the material costs, employee compensation, and other fees, auxiliary production costs, manufacturing costs, waste, loss, finished product and the product of seven plate exercises. 1, the cost of materials, raw materials and materials for the production of the product, usually recipients in accordance with the product picking certificate directly to the “direct cost” project is included in the cost of various products, but sometimes a group of materials for several products of common use, should be allocated according to the allocation method included in the cost of each product. Such as the allocation and Table 1-5 Table 1-4 foundry coal 304 assembly plant distribution. 2, labor costs, allocation of wages and benefits due to make a clean break included in product costs and expenses for the period and is not included in the cost of wages and benefits due to the cost and duration of the boundaries, doing so should be conducted according to the cost of the project included production workers production costs included in manufacturing cost of the workshop managers, Changbu management sector are incl