1, Ton bag raw materials to semi-finished products, semi-finished products if you need to calculate the cost, then you need to be semi-finished products as the first stage of the production cost of production with the production cost of the collection occurred subjects, then the number of semi-finished finished and finished standard distribution, calculate ton bag semi-finished costs.

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 ton bag 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