1. Manufacturing cost-salary: basic salary+overtime pay: refers to the salary and overtime pay due to the managers and service personnel in the production department of the company.
2. Manufacturing expenses-employee welfare expenses: refers to holiday gifts, solatium, work-related injury medical expenses, labor insurance supplies, etc. of employees in the production department of the company; Welfare items distributed on holidays; In addition, it also includes welfare funds accrued monthly according to the wages of production departments;
3. Manufacturing expenses-depreciation expenses: This second-level account refers to the depreciation expenses accrued at the end of each month for fixed assets such as machinery and equipment used by production departments, workshop management departments, power and machine maintenance workshops.
4. Manufacturing expenses-consumption of machinery and materials: this second-level subject refers to various auxiliary materials such as spare parts for workshops and products, printing tapes and self-adhesive labels used by production departments and workshops to process products;
5. Manufacturing expenses-office expenses: workshop daily office supplies+books and newspapers+printing expenses (such as product labels).
6. Manufacturing expenses-amortization of low-value consumables: the low-value consumables used by the production materials department in this second-level subject are amortized according to the company's financial system.
7. Manufacturing expenses-rental expenses: This second-level subject refers to the expenses incurred by the company's production and materials departments in renting factories, warehouses, machinery and equipment.
8. Manufacturing expenses-transportation expenses: This second-level account refers to the sea freight, air freight and land freight incurred by the company in purchasing raw and auxiliary materials, which are divided into "domestic" and "foreign" freight.
9. Manufacturing cost-insurance premium: This second-level subject refers to the normal employee insurance of the production materials department and the insurance premium for purchasing goods, the insurance premium for using machinery and equipment in the production department and vehicle insurance, etc.
10. Manufacturing expenses-travel expenses: This second-level subject includes long-distance transportation expenses, accommodation expenses and travel expenses subsidies incurred by employees of the production materials department on business trips, and also refers to the transportation expenses incurred by employees of the production materials department working in the city.
Second, variable costs.
1 1. Manufacturing cost-water and electricity cost: this level 2 subject refers to the water and electricity consumption cost of the production workshop.
12. manufacturing expenses-employee education funds: this second-level subject refers to the employee education funds accrued by the production department of the company according to certain standards.
13, manufacturing expenses-trade union funds: this second-level subject refers to the trade union funds paid by companies and individuals according to a certain proportion of wages.
14. manufacturing expenses-external processing expenses: this second-level subject mainly refers to the payment of parts outside the factory, various processing expenses and labor expenses incurred by products, etc.
15. Manufacturing expenses-design and drawing expenses: new product processing and drawing, testing expenses, etc.
16. manufacturing expenses-labor protection expenses: the second-level account refers to the expenses incurred by the company in purchasing labor protection articles for employees in the production department.