The calculation of the cost of direct raw materials and indirect raw materials must conform to the accounting system, accounting transaction processing criteria, generally accepted accounting principles and relevant provisions of the tax law.

Check the consumption quantity and unit consumption of direct and indirect materials in current period.

Check whether the collection and payment procedures and valuation methods conform to the principle of consistency, and accountants should pay attention to whether the amount of statements is abnormal.

Accountants should fully understand the characteristics of the company's product process to evaluate whether the calculation and distribution of production costs are reasonable, which can be used as a reference for decision makers.

Whether the outsourcing expenses meet the requirements.

Whether the manufacturing expenses incurred by the production and service (non-production) departments are within the budget and whether there is cost overrun.

Whether the manufacturing expenses are declared according to the accounting system and tax law.

The calculation of production cost should be correct.