A: manufacturing costs in the detailed accounts
A, fixed costs
1, manufacturing costs ---- wages: basic salary + overtime: refers to the company's production department management and service personnel should be paid wages and overtime.
2, manufacturing costs ---- employee benefits: refers to the company's production sector employees holiday gifts, condolences, medical expenses, such as work-related injuries, labor insurance supplies; holiday distribution of welfare supplies; also includes the monthly production sector wages accrued benefits;
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. Machinery and equipment used by the production department and workshop management, power and mechanical workshop and other fixed assets at the end of each month depreciation expense.
4, manufacturing costs ---- machine material consumption: this secondary account refers to the production department, the workshop processing products required *** with spare parts, printing tape, self-adhesive labels, etc., each workshop, each product *** 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 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 company's purchase of raw and auxiliary materials incurred 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.
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.
Second, the cost of change
11, manufacturing costs - utilities: this secondary account refers to the production workshop water and electricity consumption costs.
12, manufacturing costs - staff education costs: this secondary account refers to the company in accordance with certain standards of the company's production department staff education fund.
13, manufacturing costs - trade union funds: this secondary account refers to the company and individuals in accordance with a certain percentage of wages to pay the union fees
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 processing and drafting, test fees, etc.
16, manufacturing costs - labor protection costs: the second level of the account refers to the company for the production sector workers to buy labor insurance products incurred costs.
17, manufacturing costs - other: such as downtime loss costs, reasonable loss of machinery and materials.
How to calculate the allocation rate of manufacturing overhead?
Manufacturing overhead allocation rate = total manufacturing overhead ÷ the sum of the production hours of various products (or production workers wages) and the cost of products completed this month = the beginning of the cost of products in the beginning of the month + costs incurred in the month - the end of the month in the cost of products product unit cost = total cost of completed products ÷ the number of completed products in the warehouse this month.
Allocation of costs incurred in the organization and management of production activities of various production units such as production plants and sub-factories, as well as the use of fixed assets and maintenance costs. Indirect costs incurred by production plants and sub-factories for the production of products are collected by unit, and then allocated at the end of the month between the costs of the products or services produced by each production unit according to certain criteria.
Manufacturing costs include what accounting? I listed for you to use the most production enterprises 17 kinds of cost details, but also these details to do the classification of fixed costs and variable costs, if there are more detailed expenditure items need to be booked, you can set up the above secondary accounts under the third level, fourth level of common accounts.