Application of variable costing method in the example

Liu Jihua found that the costing system low volume injection molding of the business department of Shenzhou Mobile Software was managed with low efficiency, and the supervision of cost costs was also generally problematic, and could not give data information of actual goods within the business department in the first place. Thus, to improve cost control, it is necessary to implement lean management of costing.

The job costing method is an effective noise cancelling earbuds way to implement lean cost management. Since the variable costing method can clarify the value in use of the inventory at the end of the period with relative accuracy, it gives information about the company's operation; it can accurately record the cost of sold products and approve the company's profit and loss for the period; it helps to clarify the price of goods ordered by some unique customers; and it helps to evaluate the company's sales performance.

The variable cost method usually job cost accounting software has four overall objectives, and in this example, the production cost of Shenzhou cell phone software consists of only two parts: direct costs and indirect costs, and does not fully consider the development costs and maintenance costs that are immediately related to the software project.

Thus, the application of the variable cost method can completely eliminate the distortion of cost fees caused by unscientific assumptions and incorrect assignments in the production cost construction of Shenzhou cell phone software. If the entire production and manufacturing core as a material interchange with the outside to carry out the capital input - output rate system software, all into the system of human resources, physics, money belong to the scope of network resources.
For Shenzhou cell phone software, the key network resources in the field of development software are human resource management, license's purchase. Work is the first target of cost assignment. The network resource consumption is the reason why the cost fee is aggregated to each work, and the goal of aggregating the network resource consumption when the work is done. For Shenzhou mobile software, the work can be divided into: market research, commodity review, design products, service platform procurement, coding development and design, finished product inspection, brand promotion, demand research, business reception ensure, acquisition approval, custom development and design, commodity deployment, product training, commodity evaluation, commodity operation and maintenance management, office building application, communication applicable, canteen (employee welfare), financial accounting, and Internal structure quality testing. After determining the work, you can make the work as the target of calculating the cost, which is not only beneficial to measure the production cost with relative accuracy, but also beneficial to carry out the cost fee assessment and research in the work.