Overreporting and loss reporting are commonly used tools in management accounting, which are used to record and track the material flow of enterprises and deal with the possible overflow or loss reporting during the flow. The following are the steps to report the loss of overflow: 1. Determine the basic information of the report, including the time range, type, materials involved, cost center, etc. 2. Make clear the concepts and classification of reported overflow and reported loss, so as to correctly classify the reported overflow or reported loss and formulate corresponding treatment measures. 3. Record the incoming and outgoing information of various materials, and adopt reasonable bookkeeping methods to ensure the accuracy of the records. For each incoming and outgoing material, information such as quantity, price and person in charge should be recorded. 4. For overflow or loss, classify according to the actual situation. In particular, the reported loss needs to be dealt with quickly, and the corresponding disposal plan should be formulated. At the same time, it is also necessary to regularly check the possible losses in the process of material circulation. 5. According to the data of over-reporting and loss reporting, analyze and evaluate the company's material management, find and solve problems in time, improve material utilization efficiency and save costs. In a word, spill report is an important tool for enterprise material management and cost control. Only through strict recording and analysis can potential problems be found and solved in time.