It is not a formulaic settlement, it needs to be apportioned based on materials and labor. First of all, the material cost of the product is summarized, and the technical department is generally required to provide the BOM (bill of materials) of the product to ensure the accuracy of the materials received when producing according to the order or production plan.
Next is the apportionment of direct labor: choose either input hours or completed hours to apportion labor costs for the month. Online whether to apportion labor, can be based on the online whether the proportion is small, and online volume is more stable, generally want to not apportion the cost to the work in progress, accounting for the labor of the work in progress, you can be based on the input hours, the degree of completion, the weight of the input material as the basis for apportionment.
Apportionment of production costs: choose input hours or completion hours or machine hours to apportion the production costs for the month, or choose the parallel approach of manual and machine hours (part of the costs are apportioned by machine hours, and part of the costs are apportioned by manual hours).
Sales analysis of gross profit margin, net profit margin; net profit margin under the full-cost method (to do a profit and loss statement of the products will be selected to allocate a certain standard of period costs to the product).
Can be based on the assumption that the month of production in the month of all sales to do the above two cost analysis of the table (because the actual performance of the month is not reflected in the sales of all, the production of all sales in the month with the cost of inputs and expenses in the month of the proportion, more reflective of the results of business operations).
The analysis of costs, you can do the month's labor, production costs, period costs in addition to the month's input hours and other costs.
Expanded:
Purchasing Costs:
Purchasing costs refer to the logistics costs associated with the purchase of logistics costs associated with raw material components, including the cost of purchase orders, the administrative costs of purchasing plan developers, and the administrative costs of purchasing staff.
Because of the impact of the global financial turmoil in recent years, the country is shrouded in the shadow of the recession of foreign trade and exports, according to the Ministry of Economic Affairs, the latest completion of the Ministry of Economic Affairs, published in July 1987, a survey "manufacturing industry business reality analysis," the results found that.
In the manufacturing industry, there are up to 63.49 percent of the industry that the fierce competition in the market is the biggest difficulties faced by the business, followed by unstable exchange rate fluctuations, wages are too high, the grassroots labor shortage, stagnant market demand and the lack of management and technical personnel.
This shows that in the face of increasingly fierce international competition, product production cycle is gradually shortened, consumer demand for diversified products, as well as the product technology level of the continuous improvement of the pressure of the low, if you can not effectively open the source of income, cost cutting has become one of the effective ways to respond to the changes in the enterprise.
Particularly in the trend of increasing proportion of purchasing to average sales, reducing purchasing costs is the most direct way for purchasing staff to provide added value to the organization.
Baidu Encyclopedia - Processing Costs