How to keep track of production costs

1, part of the direct costs, incurred in the month of production costs (material and labor costs), and part of the indirect costs, the month when the finished goods into the production costs (material and labor costs), so both should be recorded in the accounts. 2, if only 310000 production costs incurred during the month, but carry forward the finished goods of the month when the production cost of 350000, which is normal. The production cost account has a balance from the previous month with semi-finished goods that have not been completed and warehoused. In management accounting, you can carry forward the semi-finished goods directly: Borrow: Inventory goods Credit: Production costs