Question 2: Manufacturing costs include what detailed accounts I. Fixed costs 1, manufacturing costs - --Wages: basic salary + overtime: refers to the company's production department managers and service personnel should be paid wages overtime. 2, manufacturing costs ---- employee welfare costs (in accordance with the provisions of the Enterprise Income Tax Law does not exceed 14% of the total wages): refers to the actual occurrence of the production sector employees holiday gifts, condolences, work-related injuries, such as medical expenses, labor insurance supplies costs; holiday distribution of welfare supplies
3, manufacturing costs ---- depreciation: This secondary account refers to the depreciation expense of fixed assets such as machinery and equipment used by the production department and workshop management, power and machine shop at the end of each month. 4, manufacturing costs ---- machine material consumption: this secondary account refers to the production department and workshop processing products required *** with spare parts, printing tape, self-adhesive labels and other auxiliary materials used by each workshop, each product ***; 5, manufacturing costs ---- office expenses: workshop daily office supplies costs + 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 department use of low-value consumables based on the company's financial system provides for amortization of carry-over costs. 7、Manufacturing expenses ---- leasing costs: This secondary account refers to the costs incurred by the production materials department for renting plants, warehouses, machines and equipments. 8、Manufacturing expenses--Transportation costs: This secondary account refers to the company's purchase of raw and auxiliary materials incurred sea freight, air freight, land freight, etc., which is divided into "domestic", "foreign" incurred in the Freight. 9、Manufacturing costs--Insurance: This secondary account refers to the production of 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 expenses--Travel Expenses: This secondary account includes the long-distance transportation expenses, accommodation expenses and travel subsidies incurred by the employees of the Production Materials Department on business trips, and also refers to the transportation expenses incurred by the employees of the Production Materials Department for the office in the city. Change costs 11, manufacturing costs - water and electricity costs: this secondary account refers to the cost of water and electricity consumption in production workshops. 12、Manufacturing expenses--Employee education expenses: This secondary account refers to the company in accordance with certain standards actually incurred by the company's production department employee education fund. 13、Manufacturing Expenses--Union Funds: This secondary account refers to the union fees paid by the company and individuals in accordance with a certain percentage of wages 14、Manufacturing Expenses--External Processing Fees: This secondary account mainly refers to the payment of parts outside of the plant, the products in the various processing fees, labor costs, etc. 15, manufacturing costs - design and drafting fees: new product processing and drafting, testing fees, etc.; 16, manufacturing costs - labor protection fees: the secondary account refers to the company for the production sector workers to buy labor insurance products incurred.
Question 3: administrative expenses, manufacturing costs include what? Overhead: all costs incurred by the management department are recorded in the administrative expenses, including salaries, welfare costs, travel expenses, business hospitality expenses, in addition to other taxes and fees recorded in the business taxes and surcharges other than the account of the enterprise in the preparatory period of all the costs, etc.
Manufacturing costs: the workshop and workshop management costs, such as wages of the workshop management staff, etc. This year's additions (the workshop's daily maintenance)
Question 3: administrative expenses, manufacturing expenses are included in which content?
Selling expenses: incurred in the process of selling products and in order to sell the products and the costs incurred (advertising, packaging, transportation) and all the costs incurred by the specialized sales agencies
should be more detailed hopefully help you understand
Question 4: "Production costs "and" manufacturing costs "what is the difference between the subjects and linkage A," production costs "and: manufacturing costs" subjects of the difference and linkage:
1, linkage. " Production costs" and "manufacturing costs" are two subjects belonging to the cost of accounts, the use of which is to centralize the production costs, calculate the cost of the product." Production costs" cost items include "manufacturing overhead",
2, the difference. Accounting for the specific content and procedures are different, "manufacturing costs" account only reflects the workshop overhead costs, "production costs" to summarize all the costs of production, including manufacturing costs. Manufacturing costs incurred in the production process of enterprises in the "manufacturing costs" account is first aggregated, and at the end of the period and then transferred to the "production costs" of the product ledger according to a certain allocation criteria, and the direct materials and direct labor first into the production costs together with the aggregate Calculate the cost of completed products and products in progress.
Second, specific instructions
1, the general production costs of industrial enterprises by direct materials, direct labor and manufacturing costs and other cost items. Direct materials, direct labor directly into the "cost of production" account when it occurs; when it occurs, it is first recorded in the "manufacturing costs" account, and then allocated to the end of the period to transfer to the "cost of production" account.
(1) direct materials. Refers to the raw materials that constitute the product entity, as well as the main materials and auxiliary materials that contribute to the formation of the product. Including raw materials, auxiliary materials, spare parts, purchased semi-finished products, packaging, low value consumables and other costs.
(2) direct labor. Refers to the employee compensation of workers directly engaged in the production of products. The above direct costs according to the actual occurrence of the number of burst accounting, and in accordance with the cost of accounting objects for the collection, according to the original documents or summary of original documents directly into the cost.
(3) manufacturing costs. Refers to the enterprise for the production of products and the provision of services and indirect costs incurred, such as workshop management salaries and welfare costs, workshop buildings and machinery and equipment depreciation, leasing costs, machinery and material consumption, utilities, office costs and downtime losses, information systems maintenance costs. Can not be based on the original vouchers or summary of original vouchers directly into the cost of the costs, need to be allocated according to certain criteria into the costing object.
2, "production costs" account for the cost of production of industrial production, including the production of a variety of products (finished products, self-made semi-finished products, etc.), homemade materials, homemade tools, homemade equipment and so on. The debit side of the account reflects the production costs incurred
, the credit side reflects the completion of the transfer of product costs, the closing debit balance reflects the cost of the product has not yet been completed in the processing.
(1) the enterprise incurred various direct production costs, debit the production cost accounts, credit "raw materials", "inventory", "bank deposits", "Employee compensation payable" and other subjects.
(2) the manufacturing costs borne by the production plant, debit the production cost account, credit the "manufacturing costs" account.
(3) the enterprise has completed production and acceptance of finished products and warehousing of self-made semi-finished products, should be at the end of the period (month), debit the "inventory commodities" and other accounts, credit the production cost account
3. Accounting for the production workshop (department) for the production of products and the provision of services and overhead costs incurred.
(1) the workshop of the overhead costs incurred, debit the manufacturing costs account, credit "raw materials", "payable salaries", "accumulated depreciation, "Bank deposits" and other subjects.
(2) The allocation of manufacturing costs to the relevant costing objects, debit "production costs" and other subjects, credit manufacturing costs.
(3) Except for seasonal production enterprises, the manufacturing overhead account should have no balance at the end of the period.
Question 5: What are the secondary accounts of manufacturing overhead This account should be accounted for in detail according to different production plants, departments and expense items.
Consumption of machinery and materials and repair of fixed assets
Employee remuneration such as wages of management personnel in production workshops
Depreciation of fixed assets charged by production workshops
Office expenses, utilities paid by production workshops
Expenses for labor protection supplies for production workers
Losses from work stoppages.
Question 6: The detailed accounts of manufacturing costs include Depreciation, workshop management salaries and benefits, low-value consumables, machine repairs, utilities, workshop rental costs, etc. In short, as long as the cost of processing and can not be individually added to the cost of production of that product are shared by all the products can be attributed to the face of this work, and then from him this apportionment into the cost of production of a product to go!
Question 7: What is included in the accounting account manufacturing costs Indirect material costs
Indirect material refers to the production unit in the production process, but can not or can not be attributed to a particular product material costs. Such as machine lubricants, repair spare parts, etc.. Indirect costs can be generally based on the collection of "material cost allocation table" and other original records. Into the general ledger and ledger of manufacturing costs.
Indirect labor costs
Indirect labor costs refers to the production unit of the enterprise is not directly involved in the production of products or other labor costs that can not be classified as direct labor, such as repair workers wages, management personnel wages. Indirect labor costs should be based on the "wages and benefits costs allocation table" to determine the amount of the relevant manufacturing overhead ledger, and according to the "wages and benefits costs allocation table" to prepare vouchers, according to " The "manufacturing expenses" account.
Depreciation
Depreciation is the portion of the value of a fixed asset that is transferred to cost due to wear and tear during use. Depreciation expense on fixed assets is collected by summarizing the monthly depreciation calculation schedules of each workshop and department to prepare a "depreciation expense allocation table" for the whole enterprise. According to the "depreciation expense allocation table" to register the manufacturing cost ledger and general ledger.
Low-value consumables
Low-value consumables refers to a variety of labor means not accounted for as fixed assets, including general tools, special tools, management tools, labor protection supplies. Production units consumed low-value consumables, due to its low value or easy to damage, generally do not have to be as strict as fixed assets to calculate the transfer value, but the use of a relatively simple method of its costs once or sub-transferred to the cost of the product. The use of an amortization method, the value of the collocation of low-value consumables, generally with the collocation of other materials together, the preparation of a summary of the "material cost allocation table", directly into the relevant costs; the use of sub-amortization, the value of the collocation of low-value consumables to be amortized over the period of time according to the use of the relevant cost of the month.
Other expenses
The other expenses of the production unit of the enterprise refers to the expenditures other than those mentioned above, such as utilities, travel costs, transportation costs, office expenses, design and drafting costs, labor protection costs. Most of these expenditures are paid in bank deposits or cash, and no direct relationship with the product, generally do not set up a separate cost items should be incurred in the cost, according to the relevant original documents to prepare the vouchers one by one after the "manufacturing overhead" ledger and ledger.
Question 8: The corresponding accounts of raw materials have manufacturing costs The corresponding accounts of raw materials are many
When purchasing, credit bank deposits, accounts payable, etc.
When receiving materials, debit production costs and other accounts
Question 9: What are the general detailed accounts of manufacturing costs? Fees, refers to the enterprise production units consumed in the production process, but can not or no law into a particular product material costs. Such as machine lubricants, repair spare parts costs.
2. Indirect labor costs, refers to the production unit of the enterprise is not directly involved in the production of products or other labor costs that can not be classified as direct labor. Such as repair workers wages, management salaries.
3. Depreciation, refers to the fixed assets in use due to wear and tear and transferred to the cost of that part of the value. Such as accumulated depreciation accrued by the production plant.
4. Low-value consumables, refers to a variety of labor means not accounted for as fixed assets. Including general tools, special tools, management tools, labor protection supplies.
5. Other expenditures, refers to the expenditures other than those mentioned above. Such as utilities, travel, transportation, office expenses, design and drafting costs, labor protection costs.
Question 10: What is included in the accounting account of manufacturing costs Manufacturing costs refers to the enterprise for the production of products and the provision of labor services and the occurrence of various indirect costs, including wages and benefits, depreciation, repair costs, office expenses, utilities, machinery and material consumption, labor protection costs, seasonal and repair during the stoppage of work losses and so on.