1. Experience here is very important. We should determine the subjects according to the actual situation, set up the cost subjects, and collect and allocate the costs according to the actual needs.

2, here you must emphasize a rationality, for whose cost will be allocated to whose head, for those who are not clear,

Other reasonable methods can be used for distribution, such as quota, workload, output, etc.

3. Subject Settings:

Production cost-direct * *-(a mine)

-(B semi-finished products)

-(finished product c)

-Auxiliary * *

You can set up several levels of manufacturing cost details according to your needs, but you must be able to correspond to the details of "production cost" and "inventory goods" one by one, otherwise it will be chaotic.

Inventory goods (or finished products)-(a mine)

-(B semi-finished products)

-(product c)

Semi-finished products-(a mine)

-(B semi-finished products)

-(product c)