Discussion On High - Tech Enterprise Cost Accounting

There were 6 key problems about costing of products and services in high-tech enterprises studied in this text. Author tried to find a way to calculate the cost of products and services in high-tech enterprises more truly and exactly.Author put forward such points of view as following: In high-tech enterprises, product costing works not only in production line, but also in development and design progress, even after sale. Research and development costs should be distinguished between revenue expenditure and capital expenditure. Amortization of intangible assets should be associated with the benefit it brings currently. Activity-based costing can be used in distribution of direct costs and overhead costs. Cost of four kinds of technical revenue should be calculated alone. Some regular after service cost should be estimated beforehand and joined in product costs. And some occasional expenses can be classified as current profit and loss. The excessive cost estimated in advance can decrease the current expenses.