Accounting Knowledge: The Merits And Demerits Of The Accounting Method Of The Quota Method
quota The advantages of the law are:
(1) adopt The daily accounting of production cost (production cost) from the quota (plan) discrepancy can reflect and monitor its discrepancy from the quota (plan) at the time when the production cost (production cost) occurs, so as to enhance cost control, and timely and effectively promote the cost of saving production and reduce the production cost.
(2) as the actual cost of products is reflected separately according to the fixed cost and various cost differences, it is easy to carry out regular analysis of product cost, which is conducive to further tap the potential of reducing costs.
(3) by shifting from quota differences and quota changes.
difference
The accounting is conducive to improving the level of cost management and plan management.
(4) due to the ready-made quota cost information, it is reasonable and simple to solve the problem of distribution between the finished products and the end of the month.
Shortcomings of the quota method:
Due to the fixed cost, the discrepancy of the discrepancy should be calculated separately, and the fixed cost and the variation of calculation should be revised when the quota changes.
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