On the issue of production cost and raw materials, can raw materials be included in the production c

Production cost under the two subjects, there are direct materials, that is, the raw materials consumed in the current period, if the company has two levels of accounting, the end of the month accountant will send you the inventory table on the production line, and the worker consumption is summarized on the table, we use the data is the usual consumption of workers, in the actual work of the best enterprises can not remember the material consumption, usually the accountant with the production department of the material minus the inventory on the production line to squeeze out, the financial to get the consumption table with ** to get the production cost - direct materials. The cost of production is the consumption of raw materials, not the requisition. Some companies are too small or have no inventory online and no accountants, then the picking is the consumption of materials.

According to the degree of refinement of raw materials in enterprise accounting, the difference between the two comes out.

<> this is a small program that I compiled when I was working to quickly calculate the material **, so that when the accountant gives me the data, I can immediately get the material cost, and after exporting to excel, I can also immediately screen the materials consumed in each workshop according to the use trend of the material.

This is generally written as much as the actual outbound library.

Because of this way of bookkeeping of yours.

Your outbound order this month is 70,000 yuan less than your warehousing, and that's it.

For example, you have 100,000 yuan in storage this month. You can write 30,000 yuan out of the library.

Of course, the raw materials are debited, and when the raw materials are used in production, the production costs are recorded.

When purchasing materials:

Borrow: Raw material 50

Credit: Bank deposit 50

6 pieces of raw materials were used in the production, then:

Borrow: Production cost 30

Credit: Raw materials 30

For the purchased raw materials are included in the cost account accounting, then their accounting entries.

First of all, it is not possible to directly include the cost of production for the purchase of raw materials.

Target. The details are as follows:

Because the cost of production products should be calculated according to the actual situation, that is, the number of raw materials to open a picking list, so that the calculation of the cost of the product is more correct, if the purchased materials are into the production cost, then the product cost is not correct, and the raw materials must have a certain inventory, so the raw materials can not be directly into the production cost.

At the time of procurement

Borrow: material procurement.

Credit: Accounts payable.

The invoice is received and the material is put into storageBorrow: raw materials.

Material cost variances.

The actual cost is greater than the planned cost and is credited conversely).

Taxes and fees due- VAT payable (Input tax

Credit: Material procurement.

Month-end allocation of material cost variancesBorrow: production costs.

Credit: Material cost variance (credit variance is amortized with debit).

After reading the accounting class.

For the above article, do you know how to write the entries for the accounting of the cost of the purchased raw materials included in the cost?

Whether the raw materials are included in the production cost, depending on the type of enterprise, if it is a production enterprise, the inventory goods are processed through raw materials, and then transferred to the inventory goods after being included in the production cost. If it is a commercial enterprise, it is directly included in the cost of sales, not through the cost of production.

The main component of the production cost of a production enterprise is the cost of raw materials. If you belong to a production company, it is okay to include the raw materials related to the product in the production cost. Personal opinion, for reference only.

The difference between production cost and raw materials: raw materials refer to the quantity and amount of materials placed in the raw material warehouse, while production cost refers to the quantity and amount of products being processed in the production workshop.

Production cost, also known as manufacturing cost, refers to the cost of production activities, that is, the cost incurred by the enterprise to produce the product.

Raw materials refer to the basic raw materials for the production of a certain product.

Extended Materials. Production costs refer to the production expenses incurred by the production unit for the production of products or the provision of services, including various direct expenditures and manufacturing expenses. Direct expenditure includes direct materials (raw materials, auxiliary materials, spare parts, fuel and power, etc.), direct wages (wages and subsidies of production personnel), and other direct expenses (such as welfare expenses); Manufacturing expenses refer to the expenses incurred by the branches and workshops in the enterprise for organizing and managing production, including the salaries, depreciation costs, maintenance costs, repair costs and other manufacturing expenses (office expenses, travel expenses, labor insurance premiums, etc.) of the branch and workshop management personnel.

In order to calculate the production cost, the production cost account can be set up for accounting, and the basic production cost and auxiliary production cost account can be set up for accounting. Before the manufacturing expenses are included in the cost calculation object of each product, they should be collected and accounted for in the manufacturing expense account, and then allocated and included in the cost of each product according to a certain standard.

The cost of finished products in the current period can be calculated by adding the cost of products in progress at the beginning of the period and subtracting the cost of products at the end of the period.

Product cost at the beginning of the period + Production expenses incurred in the current period = Cost of finished products in the current period + Cost of products at the end of the period.

Production cost is the sum of direct expenses, direct labor and indirect manufacturing expenses incurred by industrial enterprises to produce a certain type and a certain number of products. The level of raw material consumption of enterprises, the utilization of equipment, the level of labor productivity, and whether the technical level of products are advanced will be reflected through production costs. In other words, the control of production costs can reflect the effect of the production and operation of the enterprise.

The main difference between production cost and raw materials is that the production cost includes processing cost;

Entries enumerated:

Borrow: production costs.

Tax Payable - VAT Payable.

Credit: Accounts payable.

It exists in practice and is reasonable, such as external processing, etc.

1.The actual total cost of raw materials is: 6000 + 350 + 130 6480 yuan, 2The reasonable loss during transportation is: 200*10% 20 kg.

3.The actual incoming quantity was 200-20 180 kg.

4.Because it is a reasonable loss, the actual amount of liters spent for the purchase of this batch of goods should be counted as the cost of warehousing, which is equivalent to the original cost of 6480 yuan to buy 200 kilograms of goods, the loss of 20 kilograms, and the quantity is reduced, but you can't pay 20 kilograms less because of this, and there is no relevant responsible person to bear this part of the loss, so it can only be apportioned to the 180 kilograms of goods in the warehouse, so the actual unit cost is:

6480 180 36 yuan, 5Compared with the unit cost of 6480 200 yuan before the loss of sensitivity, the cost per kilogram has increased.

6.You've asked this question before, do you understand this time?

The difference between the actual cost method and the planned cost method is that the method of cost accounting is different, the actual cost method is that when the material adopts the actual cost accounting, the receipt and delivery of materials and the balance, regardless of the general classification accounting or the detailed classification accounting, are priced according to the actual cost of Liang Jian. The planned costing method means that when the material adopts the planned costing, the receipt and delivery and balance of the material, regardless of the general classification accounting or the detailed classification accounting, are priced according to the planned cost. There are two other differences between the actual cost method and the accrual or cost method

1. The use of accounts is different: under the actual cost method, the actual cost of the purchased materials that have not yet been inspected and stored in the warehouse is recorded in the "materials in transit" account, and under the planned cost method, the actual cost of the purchased materials that have not yet been verified in the warehouse is recorded in the "material procurement" account, and the difference between the actual cost and the planned cost is included in the "material cost difference" account. 2. When the cost is included, the actual cost can be transferred directly, but the planned cost method first transfers the planned cost to the relevant cost, and then transfers the "material cost difference" to the relevant cost expense.

Accounting entries for raw materials accounted for using the planned costing method.

1.Enterprises buy raw materials.

1) The company purchases materials.

Borrow: Material Purchase (Record Actual Cost).

Tax Payable – VAT payable (input tax).

Credit: Bank Deposits, Cash on Hand, Accounts Payable.

2) Acceptance materials and warehousing.

Borrow: Raw materials (record planned costs).

Material Cost Variance (Overrun Variance: Actual Cost > Planned Cost) Credit: Manuscript Material Purchase (Record Actual Cost).

Material Cost Variance (Savings Variance: Actual Cost "Planned Cost") 2The enterprise issues raw materials.

1) The enterprise produces and receives materials.

Borrow: Production Costs, Manufacturing Expenses, Administrative Expenses.

Material cost variance (savings variance).

Credit: Raw materials (planned costs).

Material cost variance (overrun variance).

2) The cost of material carry-over of the enterprise.

Borrow: Other operating costs.

Material cost variance (melody difference).

Credit: Raw materials (planned into key code sheds).

Material cost variance (overrun variance).

3) Consignment processing and delivery of materials.

Borrow: commissioned processing materials.

Material cost variance (savings variance).

Credit: Raw materials (planned costs).

Material cost variance (overrun variance).

Summary. Hello, manufacturing raw material cost control methods: 1. Effective inventory management is the purpose of improving inventory turnover and inventory realization rate through effective management of enterprise inventory.

Many bosses look like they're making a profit on a per-project basis. At the end of the year, when the bonus is to be issued, there is no cash, and the result is that it has become a material, and some material projects may not be used in new projects, especially electronic components, and some materials have become bad materials for a long time.

Hello, Yingxun manufacturing raw material cost control method: 1. Effective inventory management is the purpose of effective management of enterprise inventory through drying, improving inventory turnover rate and inventory realization rate to manufacturing cost control. Many bosses look like they're making a profit on a per-project basis.

At the end of the year, when the bonus is to be paid, there is no cash, and the result is that the socks have become materials, and some material projects may not be used in new projects, especially electronic components, and some materials have become bad materials for a long time.

2. Reduce downtime and waiting for materials due to inaccurate procurement calculations, production line maintenance, unbalanced production processes, and large changes in workload, etc., will cause downtime and waiting for materials. Once the work is stopped and waiting for materials, there will be a lot of waste. The increase in labor costs of workers, the waste of time, and the increase in work-in-progress will bring great losses to the manufacturing enterprises.

It can be said that the shutdown is the most important aspect of the manufacturing industry cost control round key cavity brightening.

3. Reducing handling waste, an important aspect of manufacturing cost control, and one that is often overlooked, is the control of handling. The carrying stool is a non-value-added action that does not generate direct value. Enterprises should carry out a reasonable layout of workshops and warehouses to avoid unnecessary handling.

4. To reduce process waste, enterprise process designers should think more about the improvement of the process. There are some processes that can be combined, whether they can be improved with reasonable tools, etc., to shorten the production cycle. If the production cycle of the same enterprise is relatively long, and we shorten the production weekly rent guessing period through process improvement, it will be of great help to the cost control of the manufacturing industry, and the profit can be much more.

6. Find more alternative materials, substitute materials or alternatives, which also have an irreplaceable role in manufacturing cost control. A lot of experience has proved that researchers can find some alternative solutions through more research to ensure the quality of the first grandson, or find more relatively cheap alternative materials, which can reduce the cost of the product. 7. Reduce unnecessary loss, unnecessary loss is the enemy of manufacturing cost control.

By analyzing the defective rate of the finished product, find out whether the real reason is due to improper work operation, or the material itself is prone to loss, or the equipment often has problems and other comprehensive reasons, and prescribe the right medicine to avoid unnecessary loss.

1.The actual total cost of raw materials is: 6000 + 350 + 130 6480 yuan, 2The reasonable loss during transportation is: 200*10% 20 kg.

3.The actual incoming quantity was 200-20 180 kg.

4.Because it is a reasonable loss, the actual amount of liters spent for the purchase of this batch of goods should be counted as the cost of warehousing, which is equivalent to the original cost of 6480 yuan to buy 200 kilograms of goods, the loss of 20 kilograms, and the quantity is reduced, but you can't pay 20 kilograms less because of this, and there is no relevant responsible person to bear this part of the loss, so it can only be apportioned to the 180 kilograms of goods in the warehouse, so the actual unit cost is:

6480 180 36 yuan, 5Compared with the unit cost of 6480 200 yuan before the loss of sensitivity, the cost per kilogram has increased.

6.You've asked this question before, do you understand this time?