Detailed accounts:
I. Fixed Expenses
1, Manufacturing Expenses ---- Wages: basic salary + overtime: refers to the company's production department management personnel and service personnel should be paid wages overtime.
2, manufacturing costs ---- employee welfare costs: refers to the company's production sector employees holiday gifts, condolence payments, work-related injuries, such as medical expenses, labor insurance supplies; holiday distribution of welfare supplies; and also includes monthly welfare costs accrued on the basis of the production sector salary
3, manufacturing costs ---- depreciation: this secondary account refers to the production department and workshop management, power and machine shop use of fixed assets such as machinery and equipment at the end of each month depreciation expense.
4, manufacturing costs ---- machine material consumption: this secondary account refers to the production department, workshop processing products required *** with spare parts, printing tape, self-adhesive labels and other workshops, products *** with auxiliary materials;
5、Manufacturing costs ---- office expenses: workshop daily office supplies + books and newspapers + printing costs (such as product labels)
6、Manufacturing costs --- - - Amortization of low value consumables: This secondary account for the production of materials used in the department of low value consumables based on the company's financial system provides for the amortization of carry-over costs.
7, manufacturing costs ---- rental costs: this secondary account refers to the company's production materials department to rent plant, warehouse, machinery and equipment, etc. expenses incurred.
8, manufacturing costs - transportation costs: this secondary account refers to the company to purchase raw materials incurred sea freight, air freight, land freight, etc., which is divided into "domestic", "foreign" freight costs. It is divided into "domestic" and "foreign" freight charges.
9, manufacturing costs - insurance costs: this secondary account refers to the production of materials department of the normal staff insurance and purchase of goods insurance premiums, the production department use of machinery and equipment insurance premiums and vehicle insurance, etc..
10, manufacturing costs - travel costs: this secondary account contains the production of materials department employees on business trips occurring long-distance transportation costs, accommodation costs and travel grants, and another refers to the production of materials department employees in the city office transportation costs incurred, etc..
The second change costs
11, manufacturing costs - water and electricity costs: this secondary account refers to the production workshop water and electricity consumption costs.
12, manufacturing expenses - employee education expenses: this secondary account refers to the company in accordance with certain standards accrued by the company's production department of employee education fund.
13, manufacturing costs - labor union funds: this secondary account refers to the company and individuals in accordance with a certain percentage of wages paid to the labor union fees
14, manufacturing costs - external processing costs: this secondary account mainly refers to the payment of outside the plant Parts, products in the various processing fees, labor costs, etc.
15, manufacturing costs - design and drafting costs: new product processing and drafting, testing fees, etc.
16, manufacturing costs - labor protection costs: the secondary account refers to the company Costs incurred for the purchase of labor protection supplies for employees in the production sector.
17, manufacturing costs - other: such as downtime loss costs, reasonable loss of machinery and materials.