Rating: 4.9. Number of organizations: 16

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Operating system: Windows, Android, macOS
Group of programs: Business automation

Software USU

Accounting of cost

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Accounting for the cost of goods sold is the most important parameter of the accounting department of each company engaged in any production. In accounting, this concept means a set of expenses of an organization for the production and sale of goods, which are expressed in monetary terms.

The main points that determine the accounting of the cost of goods sold, works, services are called: timeliness, accuracy of accounting for the costs of manufacturing goods. This also includes the information processing service for conducting a quick check on product release. The service, which determines the resources for the implementation of cost reduction and prevention of non-production costs, also plays a significant role here.

Keeping records of production costs is based on the following principles: the constancy of the accepted methods of accounting for the costs of performing products and calculating the cost of goods sold during the reporting period. The full volume of production operations must be carefully recorded. It is important in the work to use an accurate classification of income and expenses, to correctly determine the current and capital costs.

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Accounting expenses are classified according to various criteria. These features include structure, economic composition and some others. The economic content of the organization's expenses is the most important of the listed characteristics. It is directly related to the implementation of costs in the enterprise. In this regard, when forming expenses for ordinary activities, there is their classification by groups. These groups are divided according to criteria such as material costs, labor costs, social security contributions, depreciation, depreciation, and others.

The enterprise has the right to establish the list of defining articles in the classification independently, according to the conditions of its production and personal wishes.

Knowing the total cost, an experienced financier can determine the cost of goods sold. The duty of an accountant is to keep records of the cost of goods sold.

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If an enterprise is developing or is already sufficiently developed, it is rather difficult and laborious to keep records of the cost of each type and grade that make up the sold products.

The audit confirms the correctness of accounting for the cost of goods sold, works and services. During the audit of accounting for the cost of goods sold, works and services, the documents are filled out using a special method, there are also many final audit documents.

The most important step in modernizing the economic component of your organization will be the use of the services of the latest information technologies, embedded in special software. When analyzing the financial activity of an enterprise, such software will become an irreplaceable assistant. The required number of calculations that are performed in determining the cost of each unit of sold products is very difficult, almost impossible to perform without the use of computers.

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Accounting of cost