This spreadsheet presents the basic cost accounting scheme. The Basic Cost Accounting Scheme for Inventory Valuation and for legal purposes is presented. Therefore, we use the Absorption Costing method. Then, we implement cost allocation through an example, in which the general expenses of a period are evaluated in a company X.
 Note: The spreadsheets available for download are based on references from blog posts and should be viewed only as supplementary study material. We do not offer support for technical questions regarding the theoretical content of the spreadsheets. This material does not exempt the user from adequate monitoring by a professional in order to obtain greater reliability, both in execution and in calculations.