1, ቶን ሻንጣ raw materials to semi-finished products, ወጪውን ማስላት ከፈለጉ በከፊል የተጠናቀቁ ምርቶች, ከዚያም ከፊል የተጠናቀቁ ምርቶች መሆን ያስፈልግዎታል እንደ መጀመሪያው ደረጃ የምርት ዋጋ ከስብስቡ የምርት ዋጋ ጋር የተከሰቱ ርዕሰ ጉዳዮች., ከዚያም በከፊል የተጠናቀቁ እና የተጠናቀቁ መደበኛ ስርጭት ብዛት, ቶን ቦርሳ ከፊል የተጠናቀቁ ወጪዎችን አስላ.
2, Semi-finished products to the finished product, in fact, is the same as the first step, but this step is the raw material semi-finished products, semi-finished products will be processed into a ton bag. Production costs, and then finished in the finished product by the number and standard (or said distribution rate)distribution, calculate the cost of finished products.
3, After the completion of the second step, the cost of the amount in the inventory ቶን ቦርሳ in the finished product variety detailed accounting, at the time of sale, to confirm revenue, carry-forward sales costs, according to the inventory of goods corresponding to the issue of sales of finished products to calculate the cost of the amount of the main business