What does the accounting entry for the allocation carry forward manufacturing expenses look like

Make accounting entries according to the manufacturing expense distribution table:

Manufacturing expenses incurred: ??

Borrow: manufacturing costs.

Credit: raw materials, low-value consumables, etc.

Carry forward manufacturing expenses:

Borrow: production costs.

Credit: Manufacturing expenses.

Note: Manufacturing expenses and production costs should be carried forward at the end of the period, and there is no balance.

Manufacturing expenses refer to the indirect costs incurred by the enterprise in the production of products and the provision of labor services, including water and electricity expenses incurred by the production department of the enterprise (such as the production workshop), depreciation of fixed assets, amortization of intangible assets, employee remuneration of management personnel, labor protection expenses, relevant environmental protection expenses stipulated by the state, and loss of downtime during seasonal and repair periods.

The distribution method of manufacturing expenses is generally based on the wages of production workers, according to the working hours of production workers, according to the working hours of machines, according to the quantity or cost of raw materials consumed, according to direct costs (the sum of raw materials, fuel, power, wages of production workers and welfare expenses to be withdrawn), and according to product output.

The entries that allocate and carry forward the manufacturing expenses are:

Borrow: Production Costs - A Product.

Cost of production - B product.

Credit: Manufacturing expenses.

Manufacturing expenses refer to the indirect costs incurred by enterprises in the production of products and the provision of services. Manufacturing expenses include indirect material costs, indirect labor costs, depreciation costs, etc.

1. Allocate manufacturing costs:

Borrow: Production Costs - A Product.

bProducts. Credit: Manufacturing expenses.

2. Carry forward the cost of finished products:

Borrow: Inventory Commodities - Product A.

bProducts. Credit: Cost of Production - Product A.

bProducts.

Before the manufacturing expenses are entered into the production costs, should the manufacturing expenses be summarized in the manufacturing expense distribution table? The indirect costs incurred by the enterprise in the production of products and the provision of services. Enterprises should be based on the nature of the manufacturing costs

When manufacturing expenses are incurred:

Borrow: Manufacturing Expenses - Detail Accounts, etc.

Credit: cash on hand or bank deposits.

By the end of the month carryover:

Borrow: production costs.

Credit: Manufacturing Expenses - Detail Accounts, etc.

1. The method of proportional working hours of production workers, that is, the distribution of manufacturing costs according to the proportion of the actual working hours of production workers used in various products.

2. The method of proportional wages of production workers, that is, the method of distributing manufacturing expenses according to the proportion of the actual wages of production workers included in the cost of various products.

3. The method of proportional time of machine workers is a method of allocating manufacturing costs according to the proportion of the operation time of machinery and equipment used in the production of various products.

4. The quantity or cost ratio method of raw materials consumed, that is, the method of allocating manufacturing expenses according to the proportion of the quantity or cost of raw materials consumed by various products.

5. The proportional method of direct cost (the sum of the remuneration of the wages of the workers and the wages of the production workers) is the method of allocating the manufacturing costs according to the proportion of the direct costs of various products (the sum of the salaries of the workers such as materials and the wages of the production workers).

6. The finished product output ratio method, that is, the method of allocating manufacturing costs according to the proportion of the actual output (or standard output) of various products.

It is up to the enterprise to determine which allocation method to use. Once the allocation method is determined, it cannot be changed at will. If there is a need for change, it should be explained in the notes to the accounting statements.

2. Notice of the Ministry of Finance on Printing and Distributing the "Enterprise Product Cost Accounting System (Trial)" (Cai Kuai 2013 No. 17).

Article 36 The manufacturing expenses incurred by manufacturing enterprises shall be allocated on a monthly basis and included in the production costs of each cost accounting object in accordance with the reasonable distribution standards. The allocation criteria that can be adopted by enterprises include machine hours, labor hours, planned allocation rates, etc.

The manufacturing expenses incurred by seasonal production enterprises during the shutdown period shall be reasonably apportioned during the commencement period, and shall be included in the production cost of the product together with the manufacturing expenses incurred during the commencement period.

According to the characteristics and conditions of their own operation and management, manufacturing enterprises can use modern information technology to collect and distribute the costs that cannot be directly attributed to the cost accounting object.

When manufacturing expenses are incurred:

Borrow: Manufacturing Expenses - Detail Accounts, etc.

Credit: cash on hand or bank deposits.

By the end of the month carryover:

Borrow: production costs.

Credit: Manufacturing Expenses - Detail Accounts, etc.

Borrow: manufacturing costs.

Credit: raw materials, depreciation, etc.

When manufacturing costs are aggregated, when they occur immediately).

When manufacturing expenses are carried forward.

Borrow: production costs.

Credit: Manufacturing expenses.

Carry forward at the end of the month"Manufacturing costs"The accounting entries are:

Borrow: production costs.

Credit: Manufacturing expenses.

There are two steps to carry forward manufacturing expenses.

The first step is to break down.

The proportion of manufacturing costs allocated for a product.

The cost of materials for a product.

Total cost of materials for the current period.

The apportioned manufacturing cost of a product.

The proportion of manufacturing costs allocated for a product.

The total amount of manufacturing expenses for the month.

It can also be apportioned between workers' wages or actual working hours, in the same way as above.

The second step is to carry over.

Borrow: Production Costs - A Product.

Cost of production - B product.

Credit: Manufacturing expenses.

The accounting entries for the allocation of manufacturing expenses are: debit: production costs; Credit: Manufacturing expenses.

The cost of production is also known as the cost of manufacturing. It refers to the cost of production activities, i.e., the costs incurred by a business to produce a product. Production cost is a monetary representation of the utilization of various resources in the production process, and is an important indicator to measure the technology and management level of an enterprise.

Enterprises should set up a "manufacturing expenses" account for the general classification of accounting, the account should be set up according to different production units to set up a special account or special account according to the cost items, respectively reflect the occurrence of various manufacturing costs of the production unit.

Borrow: production costs.

Credit: Manufacturing expenses.

Make accounting entries according to the manufacturing expense distribution table:

Manufacturing expenses incurred: ??

Borrow: manufacturing costs.

Credit: raw materials, low-value consumables, etc.

Carry forward manufacturing expenses:

Borrow: production costs.

Credit: Manufacturing expenses.

The main accounting treatment of the company's manufacturing expenses.

Manufacturing expenses refer to the indirect costs incurred by the enterprise in the production of products and the provision of labor services, including water and electricity expenses, depreciation of fixed assets, amortization of intangible assets, employee remuneration of management personnel, labor protection expenses, environmental protection expenses stipulated by the state, and losses from work stoppage during seasonality and repair.

1) The consumption of machine materials in the production workshop shall be debited to this account and credited"Raw materials"and other subjects.

2) The wages and other employee remuneration of the management personnel of the production workshop shall be debited to this account and credited"Employee compensation payable"Subjects.

3) The depreciation of fixed assets accrued in the production workshop shall be debited to this account and credited"Accumulated depreciation"Subjects.

4) The office expenses, water and electricity bills paid by the production workshop shall be debited to this account and credited"Bank deposits"and other subjects.

5) In the event of a seasonal downtime loss, this account is debited and credited"Raw materials"、"Failure to pay employee compensation"、"Bank deposits"and other subjects.

6) The allocation of manufacturing expenses is included in the relevant costing object, debited"Production costs (basic production costs, auxiliary production costs).", labor costs"and other accounts, credit this account.

How to deal with the accounting entries that allocate carry-forward manufacturing expenses?

Borrow: production costs.

Credit: Manufacturing expenses.

For example, a company produces two kinds of products, A and B, the wages of the workers of product A are 80,000 yuan, and the wages of the workers of the slag products of B are 160,000 yuan, and the manufacturing costs are 39,000 yuan this month.

The solution is as follows: manufacturing cost allocation rate = 39000 (80000 + 160000) =

The amount of product A should be allocated = 80000 * 01625 = 13,000 yuan, the amount of product B should be allocated = 160,000 * yuan.

The accounting entries are as follows:

Borrow: production cost - 13,000 for product A - 26,000 for product B and quietly

Credit: manufacturing cost 39000

The specific content and procedures of accounting are different:

The "Manufacturing Expenses" account only reflects the various indirect costs incurred in the workshop, and the "Production Costs" collect all the expenses of production, including manufacturing expenses.

The manufacturing expenses incurred in the production process of the enterprise are first collected in the "manufacturing expenses" account, and then distributed and carried forward to the product details of the "production costs" according to a certain distribution standard at the end of the period, and the costs of finished products and products in progress are summarized and calculated together with the direct materials and direct labor included in the production costs in advance.