2, January as a unit, to find out how much of each raw material consumed by the workshop, how many syringes were produced. The original documents used are the workshop material receipt, finished products, semi-finished goods inventory list, workshop inventory of unused materials in the table.
3, statistics workshop front-line personnel wages, electricity consumption, included in the cost of production - syringes A - labor costs, power and fuel accounts; depreciation, equipment maintenance costs, amortization of low value consumables, wages of off-the-shelf personnel, employee welfare costs, etc. are included in the relevant accounts under manufacturing costs. If you only produce one product of one specification, you can not set up a separate manufacturing cost account, just set up the production cost - manufacturing cost account.
4, to determine the cost of various types of products between the cost sharing criteria, generally in accordance with the standard hours per unit of product or unit of product raw material consumption sharing, we can be in accordance with the unit weight of the various syringes sharing. If you only produce a specification of syringes, it does not matter the rate of assessment.
5, the original data collection is completed, the accounts. Note that the cost of production - syringes A - under the direct materials to be deducted from the value of the workshop has received unused materials.
6, prepare a costing sheet.