Manufacturing costs are carried forward to the production costs at the end of the month, so they belong to the cost class of accounts.
I hope the owner adopts
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Question 2: What are the details of the manufacturing costs into what accounts Manufacturing costs belong to the cost class of accounting accounts.
Detailed accounts:
I. Fixed costs
1, manufacturing costs ---- wages: basic salary + overtime: is the company's production department managers and service personnel deserve wages overtime.
2, manufacturing costs ---- Employee Welfare Expenses: refers to the company's production sector employees holiday gifts, condolence payments, medical expenses for work-related injuries, etc., the cost of labor insurance supplies; holiday distribution of welfare supplies; and also includes the monthly production sector wages accrued welfare costs.
3, manufacturing costs ---- depreciation: this secondary account refers to the production department and workshop management, power and machine shop use of fixed assets such as machinery and equipment at the end of each month depreciation expense.
4, manufacturing costs ---- machine material consumption: this secondary account refers to the production department, workshop processing products required *** with spare parts, printing tape, self-adhesive labels and other workshops, products *** with auxiliary materials;
5, manufacturing costs ---- office expenses: workshop daily office supplies costs + books and newspapers + printing costs (such as product labels)
6, manufacturing costs - --- Amortization of low value consumables: This secondary account for the production of materials used in the department of low value consumables based on the company's financial system provides for amortization of carry-over costs.
7, manufacturing costs ---- lease fee: this secondary account refers to the company's production materials department to rent plant, warehouse, machinery and equipment costs.
8, manufacturing costs - transportation costs: This secondary account refers to the company's purchase of raw and auxiliary materials incurred sea freight, air freight, land freight, etc., which is divided into "domestic", "foreign" freight. It is divided into "domestic" and "foreign" freight.
9, manufacturing costs - insurance: this secondary account refers to the production of materials department of the normal staff insurance and purchase of goods insurance, the production department to use machinery and equipment insurance premiums, as well as vehicle insurance and so on.
10, manufacturing costs - travel: this secondary account contains the production of materials and materials department employees on business trips occurring long-distance transportation costs, accommodation costs and business trip subsidies, another refers to the production of materials and materials department employees in the city office transportation costs, etc..
Second, the cost of change
11, manufacturing costs - utilities: This secondary account refers to the cost of water and electricity consumption in the production workshop.
12, manufacturing costs - employee education expenses: this secondary account refers to the company in accordance with certain standards accrued by the company's production department of employee education fund.
13, manufacturing costs - labor union funds: this secondary account refers to the company and individuals in accordance with a certain percentage of wages paid to the union fees
14, manufacturing costs - external processing costs: this secondary account mainly refers to the payment of outside the plant Parts, products in the various processing fees, labor costs, etc.
15, manufacturing costs - design and drafting costs: new product processing and drafting, testing fees, etc.;
16, manufacturing costs - labor protection costs: secondary account refers to the company's costs incurred for the purchase of labor protection supplies for employees in the production sector.
17, manufacturing costs - other: such as downtime loss costs, reasonable loss of machinery and materials.
Question 3: In accounting, what is included in the cost of production and what is included in manufacturing costs? Specifically how to distinguish between the production of a product and the cost of production costs, production workshop is not clear in the specific products incurred in the manufacturing costs, manufacturing costs carried over to the end of the production cost balance of zero, production costs have a balance at the end of the period, because there is a product in progress.
Question 4: To which accounting element does manufacturing overhead belong? Manufacturing overhead belongs to which accounting elements - expense category
According to the accounting elements, divided into assets, liabilities, owners' equity, income, expenses and profits
"Manufacturing overhead" belongs to the expense category
According to the reflective The mutual economic content, divided into assets, liabilities, owner's equity, *** with the same class, cost and profit and loss
"Manufacturing costs" belong to the cost class
Question 5: production costs manufacturing costs belong to which type of accounting elements for a detailed explanation The answer to this question is mainly to understand the meaning of the assets and costs, especially to understand the meaning of the costs. The answer to this question is mainly to understand the meaning of assets and costs, in particular, to understand the meaning of cost and the cost and revenue of the proportionality feature. The so-called current cost is relative to the current period's revenue. For example, the finished goods account is clearly belongs to the asset class account, however, the value of the sales of finished goods will be carried over to the "cost of goods sold" account, and become a cost account, the value of unsold finished goods still belongs to the asset class account. The same applies to the meaning of the production cost account. "Cost of production" and the subject is not yet completed the cost of accounting for the cost of products, although the name of the subject with "cost" two words, but can not change its asset attributes, of course, belongs to the asset class of subjects.
Manufacturing overhead, like production costs and labor costs, should belong to the cost class of accounts, but belongs to the asset class of elements (in the statement of "Inventory" is shown).
Manufacturing overhead is just an intermediate transitional account, used to collect the comprehensive cost of a product can not be directly attributed to the end of the period to be transferred to the (allocated to the specific product) production costs, so manufacturing overhead is not an expense element, but an asset element.
Question 6: Why manufacturing overhead does not belong to the expense account, but the asset class it Because you have not understood the difference between assets and expenses.
The recognition of accounting entries needs to be added to the body to understand.
An asset is something that is expected to bring economic benefits in the future. Manufacturing overhead is ultimately pooled into production costs and carried forward to inventory goods, and is therefore a component of an asset.
An expense causes a reduction in the profitability of a business simply by incurring it, such as business hospitality, which is included in administrative expenses; it does not create any assets.
Question 7: Manufacturing costs are included in the balance sheet of which account Manufacturing costs at the end of the period all carried over to the finished and semi-finished products, the balance sheet based on finished and semi-finished products and others are included in the "inventory"
Question 8: Overheads, manufacturing overhead, what are the contents of the respective? Overhead: all costs incurred by the management are charged to overhead, including salaries, welfare costs, travel expenses, business hospitality in addition to other taxes and fees recorded in the business tax and surcharge account all costs incurred by the enterprise in the preparatory period, etc.
Manufacturing costs: workshop and workshop management costs, such as wages of workshop management personnel, etc. This year's additions (the workshop's daily maintenance)
Question 8: Overhead, manufacturing costs are included in what? (daily maintenance of the workshop is charged to administrative expenses)
Selling expenses: incurred in the process of selling products and costs incurred in order to sell the products (advertising, packaging, transportation) and all costs incurred by the specialized sales agencies
should be more detailed, I hope to help you understand
Question 9: What is the production cost of the account? Accounting elements: assets, liabilities, owners' equity, revenue, expenses, profit.
So production costs belong to the expense category.
Question 10: What is included in manufacturing overhead? Manufacturing costs generally common secondary accounts are: material consumption, low value consumables, utilities, repair smooth, depreciation, amortization of deferred assets, labor protection, transportation, packaging, other