2, January as a unit, find out how much each raw material is consumed and how many syringes are produced in the workshop. The original vouchers used are workshop picking list, finished semi-finished goods receipt list, and inventory list of used and unused materials in the workshop.
3, statistics workshop front-line personnel wages, electricity consumption, included in the production cost-syringe A- labor costs, power fuel subjects; Depreciation expenses, equipment maintenance expenses, amortization of low-value consumables, full-time staff salaries, employee welfare expenses, etc. Included in the related subjects of manufacturing expenses. If only one kind of product is produced, there is no need to set up a separate manufacturing expense account, just set up a production cost-manufacturing expense account.
4. Determine the allocation standard of cost among various products, generally according to the standard working hours of a unit product or the consumption of raw materials of a unit product, and we can allocate according to the unit weight of various syringes. If only one type of syringe is produced, there will be no problem of sharing rate.
5. After the original data is collected, enter the account. Note that the production cost-syringe A- the value of unused materials in the workshop should be deducted under direct materials.
6. Prepare the cost calculation table.