What are the detailed accounts of manufacturing costs are described as follows:
There are wages, employee benefits, depreciation, machinery and material consumption, office expenses, amortization of low value consumables, rental, transportation, insurance, travel, utilities, employee education expenses, labor union funds, external processing costs, design and drafting costs, labor protection costs.
I. Fixed costs.
1, manufacturing costs ---- wages:basic salary + overtime: is the company's production department managers and service personnel entitled to wages overtime.
2, manufacturing costs ---- employee welfare costs: refers to the company's production sector employees holiday gifts, condolences, work-related injuries, such as medical expenses, labor insurance supplies; holiday distribution of welfare supplies; and also includes the monthly production sector wages accrued welfare costs.
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 according to the company's financial system, 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 costs.
8, manufacturing costs - transportation costs: this secondary account refers to the purchase of raw and auxiliary materials incurred by the company's sea freight, air freight, land freight, etc., which is divided into "domestic", "foreign" freight costs.
9, manufacturing costs - insurance: this secondary account refers to the production of materials and materials department of the normal staff insurance and purchase of goods insurance premiums, the production department of the use of machinery and equipment insurance premiums, as well as vehicle insurance and so on.
10, manufacturing costs - travel: this secondary account contains the production of materials and materials department staff travel long-distance transportation costs, accommodation costs and travel subsidies, and refers to the production of materials and materials department staff office transportation costs incurred in the city.
The second change costs.
11, manufacturing costs - utilities: 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 criteria 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 to pay union dues.
14, manufacturing costs - external processing costs: this secondary account mainly refers to the payment of parts outside the plant, the products in the various processing costs, labor costs, etc..
15, manufacturing costs - design and drafting costs: new products processing and drafting, testing costs.