What is the purpose of labor costing?

1) The basic indicators of accounting labor costs. Including the average number of employees per year, the annual number of working hours, the sales revenue (operating income), the added value (net income), the total profit of the enterprise, the total cost (expense) of the enterprise, the total labor cost of the enterprise, etc.

The average number of working hours per employee of the enterprise = (annual system working hours of the enterprise + annual overtime working hours - lost working hours) The average annual number of employees of the enterprise.

Net income (1) Production method: value added = total output - intermediate inputs.

2) Income method: value-added = workers' remuneration + depreciation of fixed assets + net production tax + operating surplus.

Labor cost = total labor remuneration of employees of the enterprise + social insurance cost + welfare cost + education cost + labor protection cost + housing cost + other labor costs.

2) Accounting for labor cost input-output indicators.

1. The ratio of sales revenue (operating income) to labor expenses.

Labor expense ratio = labor cost Sales revenue (operating income) (personnel cost Total number of employees) (sales revenue (operating income) Number of employees) Salary level Unit employee sales revenue (operating income) 2. Labor distribution rate.

Labor distribution rate = labor cost value added (net income).

The purpose of accounting is to use the results of accounting, so that the results can be compared with the theoretical usage, and guide the next step.

1. The collection of labor costs is used as a few sentences to determine production costs.

2. Analysis and control of labor consumption in cost analysis.

3. The basis for paying the wages of production personnel.

China's statistical system defines labor cost as the sum of the direct and indirect labor costs incurred by enterprises in the production and operation and the provision of labor services in a certain period of time. According to the current enterprise financial accounting system, these expenses should be included in the financial cost items of the enterprise, so they are called labor costs.

The composition of enterprise labor costs includes: total wages of employees and social insurance.

expenses, employee welfare expenses, and employee education expenses.

Labor protection expenses, employee housing expenses, and trade union expenses.

and other labor costs, etc.

Extended Materials. 1. Labor cost refers to the monetary performance of labor consumption or live labor consumption in the production or construction process. Labor cost is a direct component of the value of industrial or building products, and it is also an important item of industrial product cost or construction and installation engineering cost.

The labor cost of construction and installation engineering is expressed as workers directly engaged in the construction of construction and installation projects (including making components for construction directly on site) and at the construction site.

The basic salary of auxiliary workers engaged in transportation and batching.

Additional wages and wage allowances (such as grain allowances, winter coal allowances, non-staple food subsidies, etc.). The labor cost of the construction enterprise generally includes: project budget.

Labor cost, engineering plan labor cost and actual labor cost of the project. In practice, the amount of labor costs incurred in industrial products or construction and installation projects can be calculated through direct aggregation or appropriate proportional distribution, and the relevant cost accounts shall be classified in general and detailed categories. In the all-cost system, the level of labor cost reflects the level of production or construction technology and equipment and labor productivity to a certain extent.

Height. 2. The total labor cost index reflects the total level of labor cost of the enterprise.

Due to the different number of employees in different enterprises, the per capita labor cost is often used to reflect the level of labor cost of the enterprise. This indicator can show the average income of employees in the enterprise, the approximate labor cost of hiring an employee, and the labor market of the enterprise.

how attractive it is to talents, etc. The per capita labor cost can indicate the wages and insurance benefits of the employees of the enterprise, and it can also be used as the labor force signal provided by the enterprise to the labor market. In order to improve the labor enthusiasm of employees and attract high-quality workers to the enterprise, enterprises need to establish per capita labor cost indicators, so that enterprises can conduct more comprehensive analysis and control of labor cost levels, which is conducive to the production development of enterprises.

Accounting for direct labor costs:

1. Allocate direct labor costs according to hourly wages, which are generally calculated based on the attendance records of production workers and monthly standard wages, so they cannot reflect the use of production workers' wages.

Direct labor cost distribution rate = direct labor cost incurred in the current period The actual working hours (or fixed labor hours) consumed by each product, the direct labor cost that the product should bear = the actual number of working hours (or fixed labor hours) consumed by the product Direct labor cost distribution rate, 2. Distribute direct labor costs according to piecework wages, in order to collect and distribute wages according to the purpose and place of occurrence of wages, at the end of the month, the production department should prepare a "wage cost distribution table" according to the wage settlement sheet and relevant production working hours records.

Summary. The labor cost of the product mainly refers to the wages and benefits of the production workers. A production unit only produces a batch of products, and the wages of the production workers of the unit are the direct expenses of the product, which are directly included in the production cost of the product after being included in the production cost.

If several products are produced at the same time, and the production personnel are not a fixed division of labor, the wages of the production personnel of the unit are the common expenses of several products, and they can be included in the detailed account of the cost of related products after appropriate allocation. on 2021-10-30

How to calculate labor costs? How do I factor labor expenses into unit costs?

It takes a little time, oh dear

The labor cost of the product mainly refers to the wages and benefits of the production workers. A production unit only produces a batch of products, and the wages of the production workers of the unit are the direct expenses of the product, which are directly included in the production cost of the product after being included in the production cost. If several products are produced at the same time, and the production personnel are not a fixed division of labor, the production personnel salary of the unit is the common cost of several products, and can only be included in the detailed account of the cost of related products after appropriate distribution, and the distribution between such products can usually be distributed according to the proportion of production hours of each product, included in the cost of products, and the employee welfare expenses calculated from the cost of expenses, because it is calculated according to a certain proportion of the total salary, it can usually be distributed together with the wage expenses and included in the cost of products.

Allocation rate = total labor cost The total number of production hours for each product, the labor cost allocated for a product = the distribution rate of production hours for the production of a product.

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Answer] Sell cavity: a, b, d

Through labor cost accounting, enterprises can know the cost of their own use of labor, can understand the main expenditure direction of product costs and labor costs, can timely and effectively supervise and control the cost of production and operation process, improve the cost structure, save costs, reduce product quality, and improve the market competitiveness. Through labor cost accounting, enterprises can find suitable labor cost investment output points according to their own situation, so as to achieve the purpose of not only exchanging the maximum economic benefits with the minimum input, but also mobilizing the enthusiasm of employees.

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Labor costs refer to the various expenses paid by enterprises for hiring employees, including employee salaries, social security contributions, welfare expenses, etc. The following aspects need to be considered in accounting for labor costs:1

Employee salary: Enterprises need to determine the salary level according to the work experience, level, position and other factors of CTS employees. 2.

Social security contributions: Enterprises need to pay social security contributions for employees, including endowment insurance, medical insurance, unemployment insurance, work-related injury insurance, and maternity insurance. 3.

Welfare expenses: Enterprises may provide employees with some benefits, such as subsidies, health insurance, holiday gifts, etc., which are also labor costs. 4.

Other expenses: including training costs, recruitment costs, compensation for contract termination, etc. Enterprises need to calculate the above expenses, and then summarize them, you can get the labor cost.

In order to calculate labor costs more accurately, companies also need to consider additional factors such as overtime pay and annual leave pay for employees.

Answer]: a, b, d, e

The basic indicators for calculating labor costs include: the average annual number of employees in the enterprise; the average number of working hours per employee per year; enterprise sales revenue (operating income); value added of enterprises (net income); total corporate profits; the total cost (expense) of the enterprise; The total labor cost of the enterprise, etc.

According to the regulations, the wages and expenses of production workers who are directly produced from the products of the tomato should be directly credited to the direct labor item of "production costs". For enterprises that implement piece-rate wages, piece-rate wages should be directly included in the relevant cost calculation objects in accordance with regulations. If the enterprise produces multiple products, the wages of production workers should be distributed among the products in an appropriate manner.

The distribution standard of wage expenses generally includes the distribution of wage expenses according to the proportion of actual working hours and the distribution of wage expenses to be borne by a product according to the proportion of fixed working hours = the actual (or fixed) working hours of the product and the wage cost distribution rate.

Wage cost distribution rate = total wages of production workers and the sum of actual working hours (or quotas) for each product.

The salaries of the managers of the basic production workshop shall be credited to the "manufacturing expenses" account; The wages of the personnel in the auxiliary production workshop shall be credited to the account of "production cost - auxiliary production cost"; In the actual work, the labor cost is distributed through the preparation of the "Wage Expense Distribution Summary Table", and the accounting treatment is carried out accordingly.

Extract the summary table of manufacturing cost allocation, the detailed account of manufacturing costs by item, the statistics related to the standard of manufacturing cost allocation and their related original records.

Examine whether the content of the manufacturing expenses collected by the debit amount of the "manufacturing expenses" account is normal, whether the standard of expenditure, and whether the expenses incurred are production expenses attributable to the current period, and those that do not meet the requirements should be excluded for tax calculation. The depreciation of fixed assets is the main content of the manufacturing expense cost item, and its review method is explained in Section 5.

Select a product in the Manufacturing Cost Allocation Summary Table and check that its apportioned manufacturing cost matches the manufacturing cost of the corresponding costing order.

Whether the allocation of manufacturing expenses, the criteria for calculation selection and the calculation results are correct, and whether there is any change in the allocation method, so as to prevent the use of different calculation methods to over-allocate the cost of taxable products, and correspondingly reduce the cost of tax-exempt products. The review found that such problems should be recalculated correctly and accounting adjustments should be made.

What exactly does labor cost include? Which accounting account should be included when making accounting entries? If you don't know much about this part of the knowledge points, let's learn it with the deep space network!

What are the contents of labor costs?

Labor costs refer to the total expenses incurred by an employer while hiring labor. It is the sum of all direct and indirect costs paid by an enterprise for the use of labor in the production, operation and provision of labor services in a certain period of time.

The scope of labor costs includes total wages, social insurance expenses, employee welfare expenses, employee education expenses, labor protection expenses, employee housing expenses and other labor costs. Among them, the total salary of employees is the main component of labor costs.

What items in labor costs are charged to overheads?

The salaries of administrative department personnel (personnel, general affairs, security, finance, general manager, chairman, etc., administrative and management personnel's salaries) are included in the management expenses; The salaries of the personnel of the sales department of the sales bridge (salesman guessing, sales office, business department leaders, and the expenses of each sales branch or office) are included in the sales expenses; Salaries of workshop personnel and production-related department personnel (the salary of direct operators in the workshop is included in the production cost - direct labor, and the salary of workshop cleaning personnel, forklift workers, crane operators, logistics, clerks, quality inspection of the production department, livelihood, warehouse management, drivers and other personnel is included in the manufacturing cost - indirect labor).

What is the difference between labor costs and gross wages?

The scope of labor costs includes total wages, social insurance expenses, employee welfare expenses, employee education expenses, labor protection expenses, employee housing expenses and other labor costs. Among them, the total salary of employees is the main component of labor costs. Total capital refers to the total amount of labor remuneration paid directly by each unit to all employees of the unit in the form of money or in kind within a certain period of time.

This includes hourly wages, piece-rate wages, bonuses, allowances and subsidies, overtime pay, and wages paid under special circumstances.