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Cost accounting in the electronics industry is the same as in other industries, and there is no big difference.
Accounting Methodology. 1. Correctly demarcate the boundaries of various expenses, such as the boundaries between revenue expenditures and capital expenditures, non-operating expenses, product production costs and period expenses, the boundaries between product costs in the current period and the cost of products in the next period, the boundaries of different product costs, and the boundaries of product and finished product costs.
2. Conscientiously implement the relevant laws and regulations on cost expenditure, and deal with the expenditure according to the scope of cost expenditure.
3. Do a good job in the basic work of cost accounting, including: establishing and improving the original vouchers and records of cost accounting, and reasonable voucher delivery process; Formulate consumption quotas for working hours and materials, and strengthen quota management; Establish a system for the measurement, acceptance, issuance and inventory of materials and materials; Establishment of internal settlement** and internal settlement system.
4. According to the production characteristics and management requirements of the enterprise, select the appropriate cost calculation method, determine the cost calculation object, the procedure for collecting and including the cost of the product, the calculation period of the high cost, and the division method between the finished product and the product. There are variety method, batch method and step method, in addition to classification method, quota method and so on.
Extended stool material:
Methods of costing.
1. Set up a detailed account of materials, classified according to the main materials and auxiliary materials.
2 Determine the unit cost of work (which can be planned or actual).
3. Feed according to the production plan (or work order).
4. Summarize direct costs, (power costs, manufacturing costs, direct labor costs) and allocate them according to man-hours.
5. The cost of completion can be carried forward according to the number of completed product varieties (in the product material accounting, it can be fed step by step or full or about the same proportion, and the cost can be shared when the product is completed if the production cycle is short, and the cost can be shared when it is completed).
6. Production at the beginning of the period + production in the current period - completion of the current period = in production in the current period (debit balance of production costs).
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The cost accounting of electronic finished products of technology companies needs to be confirmed according to the composition of their finished products, and generally speaking, the cost of selling components is decomposed first, and it is divided into three items: materials, labor, and costs. Material, that is, the raw materials consumed in the production of finished products, labor, is the labor expenditure and cost in the production process, and it is the manufacturing cost that needs to be divided and apportioned. The product is then produced and distributed among the products.
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Summary. I also want a detailed cost accounting** and cost report of the electronics factory, accounting methods and accounting processes.
Hello! Every company is different, integrated circuit board company.
Cost Accounting.
According to the company's requirements, even in the same industry, it is not necessarily the same.
It's all based on the actual situation.
I know, then you send me an interim copy, and I'll make a slight change. Good.
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How to calculate the cost of industrial enterprises, the main cost accounting reports include raw material allocation table, expense distribution table, unit cost table, total cost table, etc.
1. You must master a certain knowledge of cost accounting, understand the basic steps of cost accounting, you must understand the production process of the object you want to account, and master its technological process.
2. Establish a certain corresponding product accounting model, scientifically calculate the return of products into buckets according to the steps, scientifically calculate the quota of raw materials, wages, working hours, and reasonable distribution of costs.
3. Keep abreast of the raw material market, have a control method for reducing slag and low material costs, establish a target cost assessment mechanism, strictly control production costs, and other specific must be determined according to the specific situation of your enterprise.
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