成本计算公式-小学利润 成本 售价 公式

今天给大家分享一个关于成本计算公式的问题——小学利润成本的价格公式。以下是这个问题的总结。让我们来看看。

成本的计算公式是什么？

成本的三个计算公式如下:

1.成本=售价-利润。

2.售价=成本+利润。

3.利润=售价-成本。

成本计算是按照一定的成本对象归集生产经营过程中的成本和费用，以确定各对象的总成本和单位成本的特殊方法。通过准确计算成本，可以掌握成本构成，考核成本计划完成情况，了解生产经营活动成果，督促企业加强核算，节约成本，提高经济效益。

使用成本的计算对象

成本计算对象的计量单位。可以是物理单位，也可以是相对单位。物理单位，如零件、单位、千克、吨、千瓦时等。相对单位用标准物理单位表示，标准物理量的换算公式为:

标准物理量=物理量×换算系数。

确定成本计算单位的目的是计算产品的单位成本，以便于成本的比较分析。单位确定是否正确合理，尤其是相对单位，对产品成本计算的正确性有一定影响。

成本核算方法的公式有哪些？

成本核算分为五种核算方法:品种法、分批法、分步法、分类法和ABC成本法。

：

一、分批法

计算产品批量成本的计算方法有以下主要特点:

(1)品种法设置以批号和批号为成本计算对象的生产成本明细账和成本计算单，成本计算时采用建造期。

(2)因为是单件小批生产企业，是根据客户订单组织生产的企业，所以也叫订单法。

/iknow-pic.cdn.bcebos.com/48540923dd54564e67eb700bbede9c82d1584f72\"target=\"_blank\"title=\"点击查看大图\"class=\"7d01-9082-c60f-0c6b ikqb_img_alink\">/iknow-pic.cdn.bcebos.com/48540923dd54564e67eb700bbede9c82d1584f72?x-bce-process=image%2Fresize%2Cm_lfit%2Cw_600%2Ch_800%2Climit_1%2Fquality%2Cq_85%2Fformat%2Cf_auto\"esrc=\"48540923dd54564e67eb700bbede9c82d1584f72\"/>/iknow-pic . cdn . BCE Bos . com/48540923 DD 54564 e 67 EB 700 bbed e9 c 82d 1584 f 72 \" target = \" _ blank \" title = \"点击查看大图\" class = \" 7d 01-9082-C60f-0 c 6 bikqb _ img _ iknow-pic . cdn . BCE Bos . com/48540923 DD 54564 e 67 EB 700 bbed e9 c 82d 11x-BCE-process = image % 2f resize % 2Cm _ lfit % 2Cw _ 600% 2Ch _ 800% 2c limit _ 1% 2f quality % 2Cq _ 85% 2f format % 2Cf _ auto \" esrc = \" 48540923 DD 54564 e 67 EB 700 bbed e9 c 82d 1584 f 72 \"/>/iknow-pic . cdn . BCE Bos . com/48540923 DD 54564 e 67 EB 700 bbed e9 c 82d 1584 f 72 \" target = \" _ blank \" title = \"点击查看大图\" class = \" 7d 01-9082-C60f-0 c 6 bikqb _ img _ iknow-pic . cdn . BCE Bos . com/48540923 DD 54564 e 67 EB 700 bbed e9 c 82d 11x-BCE-process = image % 2f resize % 2cm _ lfit % 2Cw _ 600% 2Ch _ 800% 2c limit _ 1% 2f quality % 2Cq _ 85% 2f format % 2Cf _ auto \" esrc = \" 48540923 DD 54564 e 67 EB 700 bbed e 9 c 82d 1584 f 72 \"/>/iknow-pic。cdn。BCE Bos。com/48540923 DD 54564 e 67 EB 700 bbed e9c 82d 1584 f 72 \" target = \" _ blank \" title = \"点击查看大图\" class = \" 7d 01-9082-C60F-0 c 6 bikqb _ IMG _ IKNOW-PIC。cdn。BCE Bos。com/48540923 DD 54564 e 67 EB 700 bbed e9 c 82d 11x-BCE-process = image % 2f resize % 2Cm _ lfit % 2Cw _ 600% 2Ch _ 800% 2c limit _ 1% 2f质量% 2Cq _ 8 5% 2f格式% 2Cf _ auto \" esrc = \" 48540923 DD 54564 e 67 EB 700 bbed e9 c 82d 1584 f 72 \"/。

二、品种法

主要用于计算产品品种成本，其主要特点是:

(1)计算对象是产品品种；

(2)应用要点:设置品种的成本明细账和成本计算单；

(3)品种法主要适用于一步生产的大量企业。

/iknow-pic.cdn.bcebos.com/03087bf40ad162d98581f62e1cdfa9ec8a13cd91\"target=\"_blank\"title=\"点击查看大图\"class=\"9082-c60f-0c6b-b63a ikqb_img_alink\">/iknow-pic.cdn.bcebos.com/03087bf40ad162d98581f62e1cdfa9ec8a13cd91?x-bce-process=image%2Fresize%2Cm_lfit%2Cw_600%2Ch_800%2Climit_1%2Fquality%2Cq_85%2Fformat%2Cf_auto\"esrc=\"03087bf40ad162d98581f62e1cdfa9ec8a13cd91\"/>/iknow-pic . cdn . BCE Bos . com/03087 BF 40 ad 162d 98581 f 62 e 1 cdfa 9 EC 8 a 13 CD 91 \" target = \" _ blank \" title = \"点击查看大图\" class = \" 9082-C60f-06 b-B63A IKQB _ IMG _ alink \" iknow-pic . cdn . BCE Bos . com/03087 BF 40 ad 162d 98581 f 62 e 1 cdfa 9 ECEx-BCE-process = image % 2f resize % 2Cm _ lfit % 2Cw _ 600% 2Ch _ 800% 2c limit _ 1% 2f quality % 2Cq _ 85% 2f format % 2Cf _ auto \" esrc = \" 03087 BF 40 ad 162d 98581 f 62 E1 cdfa 9 EC 8 a 13 CD 91 \"/>/iknow-pic . cdn . BCE Bos . com/03087 BF 40 ad 162d 98581 f 62 e 1 cdfa 9 EC 8 a 13 CD 91 \" target = \" _ blank \" title = \"点击查看大图\" class = \" 9082-C60f-06 b-B63A IKQB _ IMG _ alink \" iknow-pic . cdn . BCE Bos . com/03087 BF 40 ad 162d 98581 f 62 e 1 cdfa 9 ECEx-BCE-process = image % 2f resize % 2cm _ lfit % 2Cw _ 600% 2Ch _ 800% 2c limit _ 1% 2f quality % 2Cq _ 85% 2f format % 2Cf _ auto \" esrc = \" 03087 BF 40 ad 162d 98581 f 62 E1 cdfa 9 EC 8 a 13 CD 91 \"/>/iknow-pic。cdn。BCE Bos。com/03087 BF 40 ad 162d 98581 f 62 E1 cdfa 9 EC 8 a 13 CD 91 \" target = \" _ blank \" title = \"点击查看大图\" class = \" 9082-C60f-06 b-B63A ikqb _ img _ alink \" ik。现在-图片。cdn。BCE Bos。com/03087 BF 40 ad 162d 98581 f 62 e 1 cdfa 9 ECEx-BCE-process = image % 2f resize % 2Cm _ lfit % 2Cw _ 600% 2Ch _ 800% 2c limit _ 1% 2f质量% 2Cq _ 85 % 2f格式% 2Cf _ auto \" esrc = \" 03087 BF 40 ad 162d 98581 f 62 E1 cdfa 9 EC 8 a 13 CD 91 \"/>

三个。分类

一种以产品类别为成本计算对象的成本计算方法。主要特点如下:分类适用于各种产品规格的企业，可以按照一定的标准进行分类。

/iknow-pic.cdn.bcebos.com/ac4bd11373f082021b00050d46fbfbedab641b75\"target=\"_blank\"title=\"点击查看大图\"class=\"c60f-0c6b-b63a-96b7 ikqb_img_alink\">/iknow-pic.cdn.bcebos.com/ac4bd11373f082021b00050d46fbfbedab641b75?x-bce-process=image%2Fresize%2Cm_lfit%2Cw_600%2Ch_800%2Climit_1%2Fquality%2Cq_85%2Fformat%2Cf_auto\"esrc=\"ac4bd11373f082021b00050d46fbfbedab641b75\"/>/iknow-pic . cdn . BCE Bos . com/AC 4bd 11373 f 082021 b 0050d 46 ffbedab 641 b 75 \" target = \" _ blank \" title = \"点击查看大图\" class = \" c60f-0c6b-B63A-96 B7 ikqb _ img _ alink。iknow-pic . cdn . BCE Bos . com/AC 4 BD 11373 f 082021 b 00050d 46 fbfbedab 641 b 75？x-BCE-process = image % 2f resize % 2Cm _ lfit % 2Cw _ 600% 2Ch _ 800% 2c limit _ 1% 2f quality % 2Cq _ 85% 2f format % 2Cf _ auto \" esrc = \" ac4bd 11373 f 082021 b 00050d 46 fbfb edab 641 b 75 \"/>/iknow-pic . cdn . BCE Bos . com/AC 4bd 11373 f 082021 b 0050d 46 ffbedab 641 b 75 \" target = \" _ blank \" title = \"点击查看大图\" class = \" c60f-0c6b-B63A-96 B7 ikqb _ img _ alink。iknow-pic . cdn . BCE Bos . com/AC 4 BD 11373 f 082021 b 00050d 46 fbfbedab 641 b 75？x-BCE-process = image % 2f resize % 2Cm _ lfit % 2Cw _ 600% 2Ch _ 800% 2c limit _ 1% 2f quality % 2Cq _ 85% 2f format % 2Cf _ auto \" esrc = \" AC 4bd 11373 f 082021 b 00050d 46 FB beda b 641 b 75 \"/>/Iknow-pic . cdn . BCE Bos . com/AC 4bd 11373 f 082021 b 050d我知道。cdn。BCE Bos。com/AC 4 BD 11373 f 082021 b 00050d 46 fbfbedab 641 b 75？x-BCE-process = image % 2f resize % 2Cm _ lfit % 2Cw _ 600% 2Ch _ 800% 2c limit _ 1% 2f质量% 2Cq _ 85% 2f格式% 2Cf _ auto \" esrc = \" ac4bd 11373 f 082021 b 00050d 46 fbfbfb edab 641 b 75 \"/>

四个。作业成本法

ABC成本法是一种以作业为基础归集和分配管理费用的方法，而不是传统的计算管理费用的方法。其优点是管理费用的分配更加合理。

/iknow-pic.cdn.bcebos.com/b3b7d0a20cf431ad0fa1d70b4636acaf2edd9895\"target=\"_blank\"title=\"点击查看大图\"class=\"67b9-4216-4c5e-1e82 ikqb_img_alink\">/iknow-pic.cdn.bcebos.com/b3b7d0a20cf431ad0fa1d70b4636acaf2edd9895?x-bce-process=image%2Fresize%2Cm_lfit%2Cw_600%2Ch_800%2Climit_1%2Fquality%2Cq_85%2Fformat%2Cf_auto\"esrc=\"b3b7d0a20cf431ad0fa1d70b4636acaf2edd9895\"/>/ik now-pic . cdn . BCE Bos . com/b 3b 7d 0a 20 cf 431 ad 1d 70 b 4636 a caf 2 fedd 9895 \" target = \" _ blank \" title = \"点击查看大图\" class = \" 67 B9-4216-4C5e-1e 82 ikqb _ img _ alink。iknow-pic . cdn . BCE Bos . com/b 3b 7d 0a 20 cf 431 ad 0fa 1d 70 b 4636 acaf 2d 9895？x-BCE-process = image % 2f resize % 2Cm _ lfit % 2Cw _ 600% 2Ch _ 800% 2c limit _ 1% 2f quality % 2Cq _ 85% 2f format % 2Cf _ auto \" esrc = \" b 3b 7d 0a 20 cf 431 ad 0fa 1d 70 b 4636 a caf 2d 9895 \"/>/ik now-pic . cdn . BCE Bos . com/b 3b 7d 0a 20 cf 431 ad 1d 70 b 4636 a caf 2 fedd 9895 \" target = \" _ blank \" title = \"点击查看大图\" class = \" 67 B9-4216-4C5e-1e 82 ikqb _ img _ alink。iknow-pic . cdn . BCE Bos . com/b 3b 7d 0a 20 cf 431 ad 0fa 1d 70 b 4636 acaf 2d 9895？x-BCE-process = image % 2f resize % 2Cm _ lfit % 2Cw _ 600% 2Ch _ 800% 2c limit _ 1% 2f quality % 2Cq _ 85% 2f format % 2Cf _ auto \" esrc = \" b 3b 7d 0a 20 cf 431 ad 0fa 1d 70 b 4636 a caf 2 edd 9895 \"/>/Ikonw-pic.cdn.bcebos.com/b37d0a20cf431ad170b 4636 a caf 2 fedd 9895 \" target = \" _ blank \" title = \"单击查看大图\" class = \" 67 B9-class = \" 67我知道。cdn。BCE Bos。com/b 3b 7d 0a 20 cf 431 ad 0fa 1d 70 b 4636 acaf 2d 9895？x-BCE-process = image % 2f resize % 2Cm _ lfit % 2Cw _ 600% 2Ch _ 800% 2c limit _ 1% 2f质量% 2Cq _ 85% 2f格式% 2Cf _ auto \" esrc = \" b 3b 7d 0a 20 cf 431 ad 0fa 1d 70 b 4636 a caf 2d 9895 \"/>

五、循序渐进法

以产品的生产阶段和步骤为成本计算对象的一种分布式成本计算方法。主要特点是:

按照生产加工阶段和步骤，采用分步计算法计算成本。计算主要以步骤为成本计算对象，成本计算期间一般采用会计期间法。期末往往是本期有产成品，期末有在产品。这时候就需要采用一定的方法来分配生产费用。

/iknow-pic.cdn.bcebos.com/a686c9177f3e6709c666d1cd36c79f3df8dc5599\"target=\"_blank\"title=\"点击查看大图\"class=\"4216-4c5e-1e82-9229 ikqb_img_alink\">/iknow-pic.cdn.bcebos.com/a686c9177f3e6709c666d1cd36c79f3df8dc5599?x-bce-process=image%2Fresize%2Cm_lfit%2Cw_600%2Ch_800%2Climit_1%2Fquality%2Cq_85%2Fformat%2Cf_auto\"esrc=\"a686c9177f3e6709c666d1cd36c79f3df8dc5599\"/>/ik now-pic . cdn . BCE Bos . com/a 686 c 9177 F3 e 6709 c 661 CD 36 c 79 f 3d F8 DC 5599 \" target = \" _ blank \" title = \"点击查看大图\" class = \" 4216-4C5e-1e 82-9229 ikqb _ img。iknow-pic . cdn . BCE Bos . com/a 686 c 9177 F3 e 6709 c 666 D1 CD 36 c 79 f 3d F8 DC 5599？x-BCE-process = image % 2f resize % 2Cm _ lfit % 2Cw _ 600% 2Ch _ 800% 2c limit _ 1% 2f quality % 2Cq _ 85% 2f format % 2Cf _ auto \" esrc = \" a 686 c 9177 F3 e 6709 c 666 D1 CD 36 c 79 f 3d F8 DC 5599 \"/>/iknow-pic . cdn . BCE Bos . com/a 686 c 9177 F3 e 6709 c 661 CD 36 c 79 f 3d F8 DC 5599 \" target = \" _ blank \" title = \"点击查看大图\" class = \" 4216-4C5e-1e 82-9229 ikqb _ img。iknow-pic . cdn . BCE Bos . com/a 686 c 9177 F3 e 6709 c 666 D1 CD 36 c 79 f 3d F8 DC 5599？x-BCE-process = image % 2f resize % 2cm _ lfit % 2Cw _ 600% 2Ch _ 800% 2c limit _ 1% 2f quality % 2Cq _ 85% 2f format % 2Cf _ auto \" esrc = \" a 686 c 9177 F3 e 6709 c 666 D1 CD 36 c 79 f 3d F8 DC 5599 \"/>/Iknow-pic . cdn . BCE Bos . com/a 686 c 9177 F3 e 6709 c 661 CD 36我知道。cdn。BCE Bos。com/a 686 c 9177 F3 e 6709 c 666 D1 CD 36 c 79 f 3d F8 DC 5599？x-BCE-process = image % 2f resize % 2Cm _ lfit % 2Cw _ 600% 2Ch _ 800% 2c limit _ 1% 2f质量% 2Cq _ 85% 2f格式% 2Cf _ auto \" esrc = \" a 686 c 9 177 F3 e 6709 c 666 D1 CD 36 c 79 f 3d F8 DC 5599 \"/>

以上就是由优质生活领域创作者 嘉文社百科网小编 整理编辑的，如果觉得有帮助欢迎收藏转发~