Question 2: machine material consumption refers to what machine material consumption refers to the production workshop for the maintenance of production equipment for the normal production of a variety of materials consumed.
Machine material consumption, in general, including lubricants for machinery and equipment, oil, machine cleaning tools, gasoline, light diesel oil, compensator oil, tape, asbestos wire, fuses, towels for wiping the machine, cotton cloth, soap, batteries, saw blades, emery cloth, light bulbs and so on. The consumption of machine materials can generally be based on the amount determined by the "Summary of Materials Consumed", which is directly recorded as manufacturing costs.
Question 3: In the accounting account "low value consumables" "material consumption" what is the difference between low value consumables refers to the value of the unit of labor in the specified limit or the use of relatively short life (generally within one year) of the goods. It is similar to fixed assets, in the production process can be used many times without changing its physical form, in the use of maintenance, scrapping may also have a residual value. Because of its low value and short useful life, it is an easy way to amortize its value into the cost of the product.
Material consumption refers to the enterprise or company in the production and operation, the material consumption, mainly including the main raw materials, auxiliary materials, low value consumables, etc.
Question 4: What does the material include? The material includes all the physical form of goods and materials, in addition to products, fixed assets.
Materials, is a professional term in the field of production in China. Production enterprises are accustomed to the final product outside the field of production flow of all materials (whether it comes from the means of production or means of living), fuel, parts, semi-finished products, outsourcing parts, and the production process will inevitably produce the edge of the residual material, scrap, and a variety of waste collectively referred to as "materials".
For most companies, it has a broad and narrow points. Narrowly defined material is the material or raw material, and the broader material includes all items related to the production of products, such as raw materials, auxiliary supplies, semi-finished products, finished products and so on.
For storage companies, the 2010 revision of the GMP stipulates: material refers to raw materials, auxiliary materials, packaging materials.
Question 5: What is the difference between low-value consumables and material consumption Low-value consumables refers to the lower unit value, can be used repeatedly, in the use of the process can maintain the physical state. This can be set up under the working capital materials accounting for low-value consumables secondary accounts.
The material consumption refers to the use of materials consumed in the process, that is to say, will not be as low-value consumables as repeated use, to maintain the original physical state. For example, alcohol materials, etc.
Material consumption corresponding to the material is generally set up under the raw materials account auxiliary materials secondary account accounting.
Question 6: The difference between material consumption and low value consumables? Material consumption is the production of raw material consumption, refers to the direct input to the product that part of the material.
Low-value consumables are generally chicken office supplies, and does not belong to the scope of depreciation of the items, with the production value of the month according to the degree of consumption and use of amortized to the project cost.
Question 7: What is included in the enterprise material consumption Material consumption refers to the workshop for the production and maintenance of production equipment, environment and other consumption of a variety of general materials (excluding repair (mainly refers to the spare parts) and labor protection materials) (this is the era of state-owned enterprises standard cost management documents).
Question 8: What is included in material consumption? Machine material consumption is for the maintenance of fixed assets and other equipment consumed by a variety of materials, excluding materials for repair and labor protection materials. Usually back to the silk (cotton yarn head), oil, lubricants, etc., Baidu said the valve on this is the production department workshop processing products auxiliary materials, not machine material consumption.
Question 9: What is the machine material consumption, what can be counted in this account Machine material consumption generally refers to the normal operation of the equipment consumed by the lubricating oil, scrubbing equipment with cotton yarn and other materials. Not the materials used to produce products.