Fixed asset repair costs incurred by the workshop should be included in which account?

The new standard stipulates that fixed asset repair costs are charged to "administrative expenses - maintenance costs". \x0d\\because the inclusion of manufacturing costs will inflate the cost to achieve the purpose of adjusting profits. \x0d\\\x0d\ After the implementation of the new enterprise accounting standards, China's provisions on the accounting treatment of fixed asset repair costs have changed in two aspects: \x0d\\\x0d\ First, as a follow-up expenditure, does not meet the conditions for recognition of fixed assets repair costs occur, a one-time charge to the current period, no longer use the withholding or amortization of the way to account for the accounting; \x0d\\\x0d\ Secondly, because the repair costs are included in the current period of occurrence of administrative expenses - maintenance costs. Secondly, since the repair costs are included in the administrative expenses or selling expenses of the period in which they are incurred, the cost of products produced or labor services provided by the enterprise no longer includes the cost of repair of fixed assets as part of the cost. One of the fixed asset repair costs no longer be used in advance or to be amortized way of accounting can make accounting information more prudent, is conducive to preventing the artificial manipulation of accounting information, but no longer take into account the relevance of the cost of repair of fixed assets and the enterprise product manufacturing or \x0d\\labour provision, and all of them into the administrative expenses or selling expenses I think it is debatable. \x0d\\\x0d\ I. Fixed asset repair costs all accounted for in the period expenses arising from the problem \x0d\\\x0d\ Fixed assets are the material and technical basis of the production and operation of the enterprise, has a high unit value, the use of a long period of time is characterized by the maintenance of its good technical condition, in the process of its use will inevitably have to incur the cost of repair. Although there are large differences in the fixed assets used in various industries and enterprises, but will be fixed asset repair costs at the time of occurrence of all at once into the period expenses brought about by the problem is not to be ignored. \x0d\ 1, contrary to the cost accounting principle that should be correctly divided between cost and period expenses. \x0d\ Costs are costs incurred in the production of products or services provided by the product or service, the cost of the product or service should be included in the cost of the products produced or the cost of the service provided when it is incurred. Period expenses are expenses incurred in the course of production and operation that should not be borne by the cost of products or services. The main reason why they should not be charged to the cost of products or services is that it is difficult to identify the specific products or services to which they are attributable. Fixed assets for the production of products or services incurred in the repair costs difficult to identify the specific products or services attributable to the repair costs, recognized as a period of expense when incurred has its own reasonableness, but the enterprise can be recognized as attributable to the specific products or services incurred in the repair costs of fixed assets, such as for the production of a specific product and the repair costs incurred for the specific fixed asset, but also a general accounted for during the period of Expenses, obviously contrary to the principle of cost accounting for products or services. \x0d\ 2, with the treatment of other costs of fixed assets is not coordinated. \x0d\ The fixed assets of the enterprise with the production and management process of the costs incurred include two parts: one is the fixed assets holding costs, such as depreciation of fixed assets, insurance costs; the second is the use of fixed assets, such as fixed assets, energy costs and repair costs, in the case of leasing fixed assets for the production and management of the fixed assets, fixed assets leasing costs are also manifested in a kind of Fixed asset usage expenses. According to the provisions of the new enterprise accounting standards for the treatment of fixed assets used in the production process of depreciation costs, insurance costs and energy costs or leasing costs are objectified, included in the cost of products produced or the cost of labor services provided, but only the fixed asset repair costs are excluded, not objectified when incurred as a period of costs are included in the administrative expenses, which is obviously not coordinated with the treatment of other costs of fixed assets. This is obviously not in harmony with the treatment of other costs of fixed assets. \x0d\ 3, the fixed asset repair costs at the time of occurrence of all at once included in the period costs will lead to the calculation of the cost of products or services can not fully reflect the level of consumption of production, so that the cost information can not serve the production and management decision-making of the enterprise. \x0d\ If the enterprise fixed assets in the production and operation of the repair costs incurred in the process of exclusion of product costs or labor costs, the cost of its products or services can not be a complete reflection of the cost of use of fixed assets and the true level of consumption of production, will reduce the value of the use of cost information of the enterprise. This is particularly prominent in some industries where the cost of fixed assets accounts for a high proportion of product or labor costs. For example, the transportation industry is mainly through the use of transportation facilities and equipment and other fixed assets to carry out production and business activities, constituting the cost of transportation or loading and unloading costs are mainly fixed asset consumption and labor consumption, there is no general manufacturing industry in the consumption of raw materials, if the cost of fixed asset repairs are not objectified into the cost of transportation or loading and unloading services, will make the calculated cost is incomplete. \x0d\ 4, the repair costs incurred for fixed assets are all included in the administrative expenses, which is not conducive to the control and management of costs and expenses of the enterprise. \x0d\ Strengthening the management of costs and expenses and reducing the level of costs and expenses is an eternal theme in enterprise management. Enterprise production with fixed assets management, use and maintenance is usually by the production department of the enterprise is responsible for, if the enterprise production with fixed assets repair costs incurred in the period costs and not objectified into the cost of products or services, that is, in the cost of products or services do not reflect the cost of repair of fixed assets in the cost of costs, is obviously not conducive to the production department of the enterprise on the control of this part of the cost of the control and management. \x0d\ Second, the idea of accounting for the cost of repair of fixed assets \x0d\ In order to calculate the cost of products produced by the enterprise or the cost of labor services rendered, it is inevitable to require a correct division of the boundaries between the production costs and operating and management costs. The production costs of an enterprise are incurred for the production of products or the provision of labor services, and there is a link with the specific product production or labor service provision, which should be included in the cost of products or labor costs; the operating and management costs of an enterprise do not have a direct link with the specific production of products or the provision of labor services, but are more closely linked to a certain accounting period, and therefore should be directly treated as a period of expenses without being included in the cost of products or the cost of labor services. \x0d\ According to the above principles of cost accounting for the division of expenses, as to whether the repair costs of fixed assets incurred by an enterprise are included in the cost of products or services or in the period expenses, their attribution can be clarified according to their relationship with the products produced or services provided. If a fixed asset belongs to the production sector, directly used in the production of products or the provision of services, that is, with the production of products or the provision of services there is a link, then it should be objectified into the cost of products or services; if a fixed asset belongs to the enterprise management or sales department, not directly used in the production of products or the provision of services, that is, with the production of products or the provision of services If a fixed asset is used by the management or sales department of an enterprise, it is not directly used in the production of products or the provision of services, i.e., there is no direct connection with the production of products or the provision of services, then it cannot be objectified into the cost of products or the cost of services, and it should be included in the period expenses. Learning Accounting Forum \x0d\ which, for fixed asset repair costs that have a link with the production of a product or the provision of labor services, can be further classified according to the exclusive or *** enjoyment of the relationship between the product produced or the labor services provided, in order to use a reasonable method to be included in the cost of the product produced or the labor services provided. If a fixed asset is used only for the production of a single product or the provision of services, such as a machine or equipment is used only for the processing and production of a product, the repair costs incurred for such fixed assets with a clear production or service object must have a direct relationship with the products produced or services provided by the use of the fixed asset, and the repair costs incurred by the fixed asset should be included in the cost of products or services provided in accordance with the object of the costing directly. Product cost or cost of services provided; if a fixed asset is not only used for the production of a product or the provision of services, but for the production of a variety of products or the provision of services, such as a piece of machinery and equipment is used for the processing and production of different products at the same time, this type of fixed assets incurred in the cost of repair also has a clear costing object, but for a product or service is an indirect The connection, so the treatment should first be set to the set of "manufacturing costs" or "operating overhead" and other subjects, and then in accordance with a certain method of apportionment into the corresponding product costs.