What are the accounts for the depreciation and daily maintenance expenses of machinery and equipment

The depreciation and maintenance of machinery and equipment in the production workshop are included in the manufacturing expense account.

Manufacturing expenses include all production costs other than direct materials and direct wages in the production costs of products, mainly including all expenses incurred by various production units (workshops and branches) of the enterprise for organizing and managing production. (The maintenance expenses of fixed assets incurred by the production and administrative departments of the workshop are included in the "management expenses".) Specifically, there are the following items:

Salaries, employee welfare expenses, building construction costs, labor protection expenses, lockout losses during seasonal production and repairs, etc.

Manufacturing expenses are generally indirectly included in the cost, when the manufacturing expenses are incurred, it is generally not possible to directly determine the cost calculation object to which it belongs, so it can not be directly included in the cost of the product produced, but must be collected according to the place where the cost occurs, and then use a certain method at the end of the month to distribute among the cost calculation objects, and include in the cost of each cost calculation object.

Production depreciation is included in manufacturing expenses, and routine maintenance is included in administrative expenses.

1. The depreciation cost of fixed assets in the workshop should be included in the indirect cost, that is, the manufacturing cost

Borrow: Manufacturing Expenses - Depreciation Expenses.

Credit: Accumulated depreciation.

2. The new standard stipulates that the daily repair costs of fixed assets incurred in the workshop shall be included in the management expenses to reflect the profit and loss of the current period

Borrow: Management Expenses - Repair Costs.

Credit: bank deposits, etc. Hereby!

According to the "Accounting Standards for Business Enterprises", the daily maintenance expenses of the equipment in the production workshop are included in the current profit and loss, which is included in the "management expenses".

Subjects. In accordance with the Accounting Standards for Business Enterprises - Fixed Assets.

It is stipulated that the repair cost of guessed fixed assets that does not meet the recognition conditions stipulated in Article 4 of the Fixed Assets Standards shall be included in the profit or loss for the current period when incurred; The daily maintenance cost of workshop equipment is included in the "management expenses" account, and the accounting entries are made. borrowing management fees, lending bank deposits, etc.

Extended Information:1The maintenance fee, also known as the maintenance fee, is the fee charged by senior technicians or units with maintenance qualifications to provide maintenance services to customers.

There are many types of maintenance costs, such as computer maintenance costs, air conditioning maintenance costs, and the costs incurred when anything needs to be repaired when it is damaged can be called maintenance costs.

2.Management expenses refer to the various expenses incurred by the administrative department of the enterprise for the organization and management of production and business activities. The specific items included are:

The expenses of the board of directors and the administrative department of the enterprise incurred in the operation and management of the enterprise, or the expenses of the company or the trade union that shall be borne by the enterprise in a unified manner.

Unemployment insurance premiums, labor insurance premiums, board fees, intermediary fees, consulting fees, litigation fees, and business entertainment expenses.

Office expenses, travel expenses, postal and telecommunications expenses, greening expenses, management salaries and welfare expenses, etc.

Administrative expenses are period expenses.

Losses or gains are included in the period in which they occur.

Enterprises should account for the occurrence and carry-over of administrative expenses through the "management expenses" account. The debit side of this account registers the various administrative expenses incurred by the enterprise, and the credit side is transferred to the "profit of the current year" at the end of the credit registration period.

The administrative expenses of the account, after the carry-over, the account should have no balance. This account is calculated in detail according to the cost items of management expenses.

3.Specific projects.

The company's economic and economic expenses, employee education expenses, business entertainment expenses, taxes, technology transfer expenses, and amortization of intangible assets.

Consulting fees, litigation fees, amortization of start-up costs, management fees paid to superiors, labor insurance premiums, unemployment insurance premiums, board dues, financial report audit fees, start-up expenses incurred during the preparation period, and other administrative expenses.

The maintenance cost of production equipment is included in the management expense account.

The daily repair cost of the equipment in the production workshop is included in the management expenses; Subsequent expenses related to fixed assets, which meet the recognition conditions set out in the standard (economic benefits related to the fixed assets are likely to flow into the enterprise; If the cost of the fixed asset can be reliably measured), it shall be included in the cost of the fixed asset.

6602 Administrative expenses in the Guide to the Application of Accounting Standards for Business Enterprises - Accounting Subjects and Main Accounting Treatment

The follow-up expenses related to fixed assets of the enterprise, including the daily repair costs, major repair costs, renovation expenses, and house decoration expenses incurred by the fixed assets, if they do not meet the conditions for the recognition of fixed assets stipulated in the fixed assets standards, they are also accounted for in this account.

Manufacturing Expenses - Maintenance Costs, Credit: When Raw Materials and Other Manufacturing Expenses are carried forward, Borrow: Production Costs - Manufacturing Expenses, Credit:

Manufacturing costs – maintenance costs, etc.

What are the daily repair costs of machinery and equipment in the production workshop of the enterprise?

When the raw materials are destroyed and the manufacturing expenses are carried forward, the production cost - manufacturing expense, the credit: manufacturing cost - maintenance cost, etc.

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The depreciation expense of workshop machinery and equipment is included in the depreciation account of fixed assets.

This is an expense account that records the diminishing value or wear of machinery and equipment on the shop floor over the course of use. Depreciation expense reflects the value consumption of assets in the process of use, and is an important part of the company's accounting costs and profits.

In accounting, workshop machinery and equipment are usually registered and measured as fixed assets. When these fixed assets are put into use, according to accounting standards and internal policies, the appropriate depreciation method (such as straight-line method, accelerated depreciation method, residual value method, etc.) can be selected to calculate depreciation expense. Depreciation expense is allocated to the cost and income statement of the enterprise according to a certain period to reflect the consumption of the value of the asset.

When bookkeeping, the depreciation expense of the machinery and equipment on the shop floor is debited to the cost or expense account (such as manufacturing expenses, production costs, etc.), and at the same time credited to the accumulated account of depreciation of fixed assets (such as accumulated depreciation). In this way, the decrease in the value of fixed assets and the occurrence of depreciation expenses can be recorded, and the accuracy and completeness of the accounting for distribution and insurance can be ascertained.

Characteristics of depreciation costs for machinery and equipment in the workshop

1. Continuity: The depreciation expense of machinery and equipment is a long-term expense, which usually occurs continuously for multiple accounting periods. Depreciation expense is allocated to the cost and income statement of the enterprise according to a certain period to reflect the consumption of the value of the asset.

2. Estimation: The depreciation cost is calculated and estimated according to the depreciation method and the expected useful life of the asset. Although depreciation expense is an actual expense when it is actually incurred, its amount is calculated and ** in advance at the time of acquisition or acquisition of the asset.

3. Accounting measurement: Depreciation expense is an accounting measurement method for the reduction of the value of fixed assets in the process of use. Through the provision of depreciation expense, the enterprise can reasonably reflect the value consumption of assets and allocate them to the corresponding accounting period.

Summary. The depreciation expense of the equipment in the production workshop is included in the manufacturing expense account. Accounting Entries:

Borrow: Manufacturing Expenses, Credit: Accumulated Depreciation.

Accrued depreciation refers to the amount of the original price of a fixed asset for which depreciation should be accrued after deducting its estimated net residual value. For fixed assets for which provision for impairment has been made, the cumulative amount of provision for impairment of fixed assets shall also be deducted.

The depreciation cost of the equipment in the production workshop is calculated and returned to the manufacturing expense account. Accounting Entries: Debit:

Manufacturing expenses, credit: accumulated depreciation. Accrued depreciation refers to the amount of the original price of a fixed asset for which depreciation should be accrued after deducting its estimated net residual value.

For the fixed assets for which provision for impairment has been made, the cumulative amount of the provision for impairment of fixed assets shall also be deducted.

Accumulated depreciation refers to the part of the value of the fixed Tongpan shirt assets that are lost in the process of use and then transferred to the commercial goods or expenses, and it is also the cost of fixed assets that is apportioned during the service life of the fixed assets in the process of production, operation and use.

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Depreciation of equipment on the production floor is usually included in the production cost account.

Specific introduction: In business accounting, the production cost account refers to all the costs of the company to produce goods or provide services, such as direct materials, direct labor and manufacturing expenses. Because equipment depreciation expense is a manufacturing expense incurred on the production floor, it should be included in the production cost account.

Equipment depreciation expense refers to an expense calculated by an enterprise to make up for the loss of value of fixed assets due to regular use, natural wear and tear and technological obsolescence in the process of use.

Content: The depreciation cost of equipment is not calculated according to the actual repair and maintenance costs, but is calculated every year according to different depreciation methods (such as the average life method and workload method, etc.) and the residual value rate (that is, the market value of the fixed assets purchased by the enterprise after the corresponding depreciation expenses are accrued), so as to calculate the expenses that can be included in the production cost.

Note: It should be noted that the depreciation expense of production floor equipment is part of the production cost and can be amortized in the selling expenses and administrative expenses.

In addition, the production cost also includes other costs such as wages, manufacturing costs, materials, etc., calculating the production cost can not only help enterprises reduce costs, enhance the competitiveness of enterprises, but also provide an important basis for enterprises in financial management and production and operation.

Significance:

The depreciation cost of production workshop equipment is included in the production cost account, which has the following significance:

1. Provide a basis for cost accounting and cost control for enterprises

Enterprises need to maximize economic benefits through cost accounting and cost control, and the inclusion of depreciation expenses of production workshop equipment can enable enterprises to calculate production costs more accurately, so as to better manage and control costs.

2. Provide a basis for enterprises to make correct production and sales decisions

Accurately calculating production costs can help enterprises make reasonable production and sales decisions, such as formulating the best strategy, determining the production quantity, judging whether the product is profitable, etc.

3. Provide a basis for tax declaration for enterprises:

The depreciation expense of production workshop equipment is the depreciation expense of the fixed assets of the enterprise, which should be included in the pre-tax deduction of income tax. Correctly calculating depreciation expenses can save corporate tax expenses and reduce corporate tax burden.

4. Provide a basis for enterprises to compare and evaluate production hunger and efficiency and benefits

Accurate calculation of production costs can help enterprises compare and evaluate the efficiency and effectiveness of different production batches or processes, so as to identify bottlenecks and problems in the production process, and take corresponding measures to improve production efficiency and efficiency.