Costing methods
Organizational forms of production
Requirements for production processes and management
Types of application
Variety method
Mass production
Mass production
Single-step production or multistep production that does not require step-by-step costing of work
Generation of electricity, coal mining
Batch method
Multi-step production
Integrated productionStep-by-step, non-divided costing production
Appliances, apparel
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The items that make up the cost of manufacturing a product are direct materials, direct labor, and manufacturing overhead.
⒈ direct material costs
(1) using the actual cost method of accounting
Get the costing sheet, material cost allocation summary, material issue summary, material ledger in the unit cost of each direct material and other information.
①Review whether the direct materials in the costing sheet and the related direct materials in the material cost allocation summary table are consistent and whether the criteria for allocation are reasonable. Review of two aspects of the problem:
First, non-production consumable materials are charged to product costs. If the costing sheet direct material amount is greater than the amount of material cost allocation summary table allocation, should further identify the reasons for the review of the material use object there will be no non-production consumable materials charged to product costs. However, if the enterprise accountant consciously crowded product costs, in the consumption of materials for allocation, it will be non-production consumable materials directly allocated to the product cost, so that the costing sheet and the material allocation summary table amount is equal. Reconciliation of material allocation table if the problem can not be exposed, can be taken through the review of non-productive items, that is, the use of "counter-checking method" method of review, identify the problem, in accordance with the principle of whoever consumes who bears the burden of tax adjustments. Accounts: Borrow: Construction in progress
Welfare payable
Credit: Profit for the year (or adjustments to prior years' profit and loss)
Secondly, confuse the cost of different products. Through the material allocation rate to confuse the cost of different products, the corresponding reduction in the cost of the current period of best-selling products to adjust the profit across the year. Review attention to those who can not be sure to refer to the product consumption of *** with the mixed use of raw materials, distribution should be scientifically selected distribution marks, calculation methods and accounting records.
Correct method: under the consumption quota ratio method, usually used in proportion to the product's material quota consumption or material quota cost allocation. Calculation:
Allocation ratio = total actual consumption of materials (or actual cost) ÷ the sum of the rated consumption of materials (or rated cost) of various products
A certain product should be allocated = the rated amount of materials for that product ÷ consumption (or rated cost) × allocation
Other methods of allocation can also be used. For example, product output or weight proportion allocation method.
② extract the material issued summary table, select the main material varieties, statistics on the number of direct materials issued, multiply it with the actual unit cost, calculate the amount of money, and the material cost allocation summary table in the cost of the material to see if they are equal. Review the following issues:
First, whether the enterprise has taken to raise the unit cost of finished materials, overcounting the cost of products.
Second, the review of the material receiving order authorization and whether the person who receives the material signed to prevent false receipt of material overcosting.
Third, the unit cost of materials pricing method is appropriate, there is no change, artificially adjusted costs or profits. If the enterprise changes the pricing method during the year, it should calculate the carrying cost of materials issued according to the original pricing method, and adjust the cost of materials or current profit by the difference.
Review method see "review of the cost of materials".
(2) the use of fixed cost method
Sample of a product of the production notice if the production statistical records and its direct material unit consumption quota, according to the material ledger in the actual unit cost of the direct materials, calculate the total consumption of direct materials and total cost, and the relevant costing sheets in the cost of the direct materials consumed to check to see whether it is the same. And pay attention to two issues:
First, production orders are authorized to approve, to prevent false business output to increase the consumption of materials;
Second, the unit consumption quota and the cost of materials pricing is appropriate, there is no change, artificial changes in the method of affecting the cost.
(3) the use of standard cost method
To extract the production notification form or production statistical records, the standard unit consumption of direct materials, the standard unit price of direct materials and the summary table of issued materials.
According to the production, standard usage and standard unit price to calculate the standard cost, and the cost of direct material costs in the costing unit price to check whether it is consistent with the cost of direct materials, whether there is no use of direct material cost differences in the calculation as well as the accounting treatment is correct, before and after the consistency.
In addition, we should also review the waste and excess material back to the warehouse in a timely manner, whether or not to handle the "false return" procedures. By looking at the "cost of production" account of the amount of red costs, to determine the correctness of the cost.
Peak direct labor costs
(1) for the use of hourly wage system, extract the actual hours of work statistical records, personnel wage classification table and labor cost allocation summary, etc., the use of checking method to carry out the review.
①Check whether the direct labor cost and the corresponding actual wage cost in the labor cost allocation summary table are consistent by selecting from the costing sheet, and find out whether there is any non-production personnel's wages included in the cost.
② Select a month of information to check the actual hours recorded with the corresponding actual hours of labor cost allocation summary table, to find out if there are false hours, over-listing of wages to expand costs and reduce profits.
③Take and check the production department for a number of periods of time the hours of work ledger and the actual hours of work statistics are consistent with the original hours of work records, to ensure the authenticity of wage accounting.
④When there is no statistical record of actual working hours, according to the personnel wage classification table, calculate and review the direct labor wage cost in the labor cost allocation summary table is reasonable and correct, there is no data that deviates too much from the production volume, and if so, the reasons should be further ascertained.
(2) For those adopting the piece-rate wage system, extract production statistical reports, individual (group) production records and approved unit wage rates or piece-rate wage systems, and apply the checking method to carry out the review.
①Check whether the labor costs calculated on the basis of statistical production and unit wage rates are consistent with the direct labor costs in the costing sheet.
②Sampling of a number of direct labor (group) production records, to review whether they are summarized in the production statistics report.
(3) for the use of standard cost method, take production orders or production statistical statements, statistical statements of hours worked and approved hours, standard hourly wage rates, wage summary of direct labor, and other information, the use of checking method of review.
①Calculate the total number of standard working hours based on the output and standard working hours per unit, and then multiply it by the standard working hour wage rate to examine whether it matches the direct labor cost in the costing sheet.
②Direct labor cost differences are calculated and handled correctly, the standard cost of direct labor within the year there are no significant changes.
3 Manufacturing overhead costs
Extract the manufacturing overhead allocation summary table, detailed manufacturing overhead by project, and manufacturing overhead allocation criteria related to statistics and their relevant source records.
(1) review of "manufacturing costs" account debit amount of manufacturing costs attributed to the content of the normal, the standard of expenditure, whether the costs incurred are attributable to the current period of production costs, which do not meet the requirements should be excluded from the tax treatment. Manufacturing overhead cost items, depreciation of fixed assets as one of the main content, the review method is explained in section V.
(2) Select a product in the Manufacturing Expense Allocation Summary and check whether its apportioned manufacturing expenses match the manufacturing expenses in the corresponding costing sheet.
(3) Whether the criteria for the allocation and calculation of the manufacturing costs selected and the results of the calculation are correct, and whether there is any change in the method of allocation to prevent the use of different methods of calculation to allocate more costs of taxable products and correspondingly less costs of tax-exempt products. The review found that such problems should be re-calculated correctly to make accounting adjustments.
The second review of "production costs - auxiliary production costs" account
Auxiliary production costs accounting content is for the enterprise production workshop, management, construction in progress and auxiliary production workshop to provide products and services incurred by the workshop. From the object of service, the department of more than one, non-productive occupies a certain proportion, the correct allocation of auxiliary production costs related to the correct calculation of product costs.
The extraction of auxiliary production cost allocation table, production statistics and other original records, from the allocation criteria, cost allocation method, cost allocation amount of three links to check whether the allocation of auxiliary production cost is true and correct.
1 ⒈ review of the cost allocation criteria for each workshop. Review whether the capital construction, special projects, welfare departments to provide water, steam, machining, repair and mending labor costs included in the auxiliary production; review whether the actual beneficiary object distribution, distribution rate is correct, the use of double-counting method to recalculate the under-allocation or non-productive costs crowded into the production costs, increase taxable profits.
Peak review of the distribution method. Auxiliary production allocation method is more complex, the review into the attention of any arbitrary changes in the distribution method during the year, so that the allocation of the amount of abnormal fluctuations in various sectors. If such a situation exists, should be calculated according to the original method, the difference between the increase (decrease) taxable profit.
3 review the amount of cost allocation. With the auxiliary production cost allocation table and auxiliary production workshop statistics against the table, when the cost allocation table in the distribution of the amount greater than the production of statistical tables in the cost of the amount should be further ascertained that the auxiliary production costs are pooled with no falsehoods, or statistics are wrong. If the production statistics table is confirmed to be correct, that is, the cost of production costs are transferred to more expenses, should be adjusted to increase profits.
Three review of the principle of expense recognition
Accounting system provides that the recognition of expenses should comply with the principle of accrual.
In accordance with the principle of accrual, all income and expenses belonging to the current period, regardless of whether the money has been received or paid, as the current period of income and expenses; Conversely, all income and expenses do not belong to the current period, even if the money has been received or paid in the current period, should not be treated as the current period of income or expenses. From this we can see that the accrual basis of accounting can be truly according to the accounting period to correctly reflect the profit and loss of each period.
The main review of the costs incurred in the current period is attributable to the burden of the product, affecting the current period's profit. The inter-period costs incurred in the course of production and operation of the enterprise, in the "withholding costs", "amortized expenses" account for the review of the costs incurred in this account should be borne by the current product costs. Should be from the cost of authenticity, legality, costing time and method to be reviewed, the review should pay attention to two points:
(1) amortized expenses should be strictly delineate the boundaries of capital and revenue expenditures.
(2) Review the authenticity and legitimacy of the accruals charged to the current cost, whether it is in line with the cost of the scope of the charge, the standard, whether the amount of accruals is correct, and whether the object of payment is reasonable.
1 ⒈ "amortized expenses" review
Amortized expenses refers to the enterprise has been paid or has been incurred, but should be paid by the current and future installments in accordance with the expenses or incurred in the period of the benefit of the average amortization of the period into the cost of production and amortization period of less than one year of the expenses. In order to correctly implement the accrual accounting principles, sub-industry accounting system are set up accordingly "amortized expenses" accounting account, to facilitate accurate accounting should be amortized expenses and amortization of costs and the specific results of the amortization of costs.
(1) "Amortized expenses" accounting method
This account mainly accounts for the enterprise has been incurred or paid by the current and future periods should be borne by the respective period and the apportionment period of less than one year of the expenses. Such as amortization of low-value consumables, leasing, lending packaging amortization, prepaid insurance premiums, prepaid fixed assets rent, fixed assets repair costs, a purchase of stamp duty stamps and a larger amount of stamp duty to be apportioned, as well as prepaid subscriptions to newspapers and magazines, etc. (if the amount is small, can also be included in the payment of the period of the relevant costs). The debit side of the "amortized expenses" account reflects the expenses that have been incurred or paid by the enterprise, and the credit side reflects the amount that has been amortized into the corresponding period of production costs and expenses, and the balance of this section is generally on the debit side, which indicates that the expenses have not yet been amortized within a certain period of time. In order to facilitate the accurate classification of the costs of the period of benefit and amortization period, "amortized expenses" in addition to setting up the general account, but also according to the time and type of expenses set up "amortized expenses" detailed ledger.
Accounts:
When incurred: debit: amortized expenses-XXX
credit: bank deposits (cash, cash, low-value consumables ....)
When amortized.
Borrow: manufacturing costs (production costs, operating costs, administrative costs, etc.)
Loan: amortized expenses-XXX
(2) "amortized expenses" review focus and review of the idea
In the daily tax review work, because of the The credit amount of "amortized expenses" reflects the actual amortization amount of the cost of production and operation amortized into the enterprise, so the correctness of the amortization of its amount, the key is to confirm the consistency of the period of benefit or the period of use with the amortization period, and thus produce the focus of the tax review; however, it is important not to ignore the review of the debit amount of this account, because, through the review of the debit amount of this account, it is possible to determine whether the amortization amount is correct. However, it is important not to neglect the review of the debit balance of the account because, through the review of the debit balance of the account, it is convenient for the examiners to timely and accurately grasp and understand whether the formation or source of the amortization expense is real and the nature of the expense. Therefore, in the daily tax review, the review of "amortized expenses" account, its debit and credit should be the focus of the review, not to focus on, not to mention the primary and secondary.
(3) review of "amortized expenses" account debit
Enterprises incurring amortized expenses, under normal circumstances, "amortized expenses" account debit and "bank deposits", "low cost" account debit and "bank deposits", "low cost" account debit and "bank deposits", "bank deposits", "low cost" and "low cost" account debit. If with "construction in progress", "other receivables" and other accounts of the credit corresponding to the relationship, it is an anomaly, should be reviewed from the following aspects.
①Distinguish between the boundaries of productive and unproductive costs
Focus on the review of the enterprise "amortized expenses" account debit incurred in the act of artificial confusion of cost boundaries, the existence of the purchase and construction of fixed assets in the construction of expenditure items included in the amortized expenses, so that amortized into the cost of production and operation in installments. Commonly used means:
a. Enterprises artificially fixed assets purchase and construction expenditure items for the current period into zero, phases, batches included in the "amortized expenses" account for amortization;
b. Enterprises will be the amount of expenditure on the purchase and construction of fixed assets for the current period of part of the project consciously included in the "amortized expenses" account, "amortized expenses" account. "Amortized expenses" account to achieve amortization. Such as the regularity of the salaries of infrastructure personnel included in the "amortized expenses", materials used in infrastructure projects, interest on borrowings for infrastructure projects and so on.
②Strictly delineate the boundaries of capital and revenue expenditures.
a. Review of enterprises in the original fixed assets on the basis of alteration, expansion of capital expenditures There is no major repair of fixed assets in the name of the fixed assets will be engaged in a fixed cost of construction expenditures are included in the "amortized expenses" account on the debit side of the realization of amortization.
b. Review whether the enterprise should be included in the "deferred assets" accounting for the start-up costs, leased under operating leases of fixed assets improvement expenditures as well as amortization period can not be attributed to an accounting period of fixed asset repair costs are included in the "amortized expenses" accounting behavior. "
c. Examine whether the enterprise has recorded the cost of intangible asset assignment and development expenditure which should be recorded in the "intangible asset" account directly into the "amortized expense" account at one time.
Through the review of the debit side of the "Amortized Expenses" account, we can find out whether there is any artificial adjustment of the production and operation costs during the period.
The review of the "amortized expenses" account as a "reservoir" to artificially adjust the production and operation profit should focus on the implementation of "work efficiency" and the enterprise The implementation of profit contracting enterprises, to examine whether the enterprise has used the means of adjustment to achieve the realization of the contracting objectives and the purpose of more benefits of salary accruals.