How to distinguish between production costs, manufacturing costs, and labor costs? Thank you

1. The specific content of accounting is different:

Manufacturing costs. The accounts reflect the various overheads incurred on the shop floor.

The production cost is the entire cost of production, including the manufacturing cost. The manufacturing expenses incurred in the production process of the enterprise are first collected in the manufacturing expense account, and then distributed to the detailed account of each product carried forward to the production cost according to a certain distribution standard at the end of the period.

, the cost of finished products and work-in-progress is calculated together with direct materials and direct labor, which are previously included in production costs.

2. The scope of accounting is different

Manufacturing costs refer to the indirect costs incurred in the workshop, which cannot be directly incurred on the product, such as the utility costs in the workshop, the salary of the workshop director, and the management expenses of the workshop office.

Wait. The scope of accounting for production costs is larger than the scope of manufacturing expenses.

3. The method of accounting is different

Manufacturing costs cannot be based on the original voucher.

or the expenses directly included in the cost in the summary table of the original voucher need to be allocated to the cost accounting object according to a certain standard. The direct production costs incurred by the enterprise shall be directly debited to the production cost account, and credited to "raw materials", "inventory" and "bank deposits".

Employee compensation payable.

and other subjects.

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.

Manufacturing expenses: the indirect costs incurred by enterprises in the production of products and services.

Labor cost refers to the cost incurred by the enterprise in providing labor services, which can be within or outside the company relative to the company's labor income. For example, to provide repair and handling services, the corresponding labor wages, benefits, labor insurance, and related expenses are labor costs.

Production costs include manufacturing expenses and labor costs.

Production costs are the expenses incurred to produce products, including direct materials, direct labor, and manufacturing expenses.

Manufacturing expenses: the indirect costs incurred by enterprises in the production of products and services. Specifically, it is all the expenses of the workshop except for the materials used for the production of products and the wages and benefits of the workers who produce the products.

The cost of labor is the cost incurred in providing the service.

The processing costs incurred by the enterprise belong to the manufacturing expenses. Processing fees are also known as "labor fees".It refers to the labor remuneration paid to the entrusted unit by the entrusted processing unit in accordance with the provisions of the contract, as well as the sporadic material consumption other than the main raw materials consumed by the entrusted unit, and the transportation and miscellaneous expenses for picking up materials and delivering finished products.

Production costs include: materials, labor, costs, that is: raw materials and auxiliary materials, labor manufacturing costs.

Because the manufacturing cost is ultimately carried forward to the production cost, the question should be: The processing cost is a direct production cost? Or the cost of manufacturing.

Processing costs belong to the expense category, so they should be included in the accounting of manufacturing costs.

Production costs. The differences between labor costs and labor costs are as follows:

1. The content is different, and the production cost is the production expenses incurred for the production of products, including various direct expenses and manufacturing costs.

Direct expenditures include direct materials, direct labor and other direct expenditures, and labor costs are the costs incurred by enterprises in providing labor services;

2. The composition is different, the production cost is composed of three parts: direct materials, direct labor and manufacturing costs, and the direct material is the labor object in the production process, which is made into a semi-finished product or finished product through processing, and the use value has become another use value.

Direct labor is the amount of human resources consumed in the production process, the amount of wages available.

and welfare costs, manufacturing costs are the plant, machinery, vehicles and equipment and other facilities used in the production process, as well as machine materials and auxiliary materials, part of the consumption is included in the cost through depreciation, and the other part is included in the cost through maintenance, fixed expenses, machine material consumption and auxiliary material consumption.

Labor costs are related to operating income.

Directly related, the vesting period and the various direct expenses of the vesting object have been determined, and the operating costs.

It mainly includes the cost of main business.

Other business costsOperating costs are the costs incurred by the enterprise in regular activities such as selling goods and providing labor services, and the sales of other business are the expenses incurred in other business activities other than the main business activities recognized by the enterprise, and other business costs include the cost of selling materials and leasing fixed assets.

depreciation, amortization of leased intangible assets, cost or amortization of leased packaging, etc.

The composition of production costs mainly includes direct materials, direct labor and manufacturing expenses, of which direct materials refer to the raw materials directly used in the production of products and the construction of product entities consumed by enterprises in the process of producing products and providing labor services, direct labor refers to the labor costs consumed in directly changing the nature and form of materials in the production process, and manufacturing expenses refer to the production expenses that should be included in the cost of products or services incurred by enterprises in order to produce products or provide labor services.

1. The specific content of accounting is different:

The manufacturing expense account reflects the various indirect expenses incurred in the workshop, and the production cost is collected in all the production expenses, including the manufacturing expenses. The manufacturing expenses incurred in the production process of the enterprise are first collected in the manufacturing expense account, and then distributed and carried forward to the production cost of each product at the end of the period according to a certain distribution standard, and the cost of finished products and products in progress is summarized and calculated together with the direct materials and direct labor included in the production cost in advance.

2. The scope of accounting is different

Manufacturing costs refer to the indirect costs incurred in the workshop, which cannot be directly incurred on the product, such as the utility costs in the workshop, the salary of the workshop director, and the management expenses of the workshop office. The scope of accounting for production costs is larger than that of production and demolition costs.

3. The method of accounting is different

Manufacturing expenses cannot be directly included in the cost according to the original voucher or the summary table of the original voucher, and need to be allocated to the cost accounting object according to a certain standard. The direct production costs incurred by the enterprise shall be directly debited to the production cost account, and credited to the accounts of "raw materials", "inventory funds", "bank deposits", and "salary payable to employees".

The difference between production costs and labor costs.

First, the content is different.

Production costs are the various production expenses incurred for the production of products, including various direct expenditures and manufacturing expenses, and direct expenditures include direct materials, direct labor and other direct expenditures.

Labor cost is the cost of the enterprise to provide labor services, relative to the company's labor income, can be within the company or outside the company, such as the provision of repair, handling services, etc., the corresponding labor wages, welfare, labor insurance, related expenses, etc. are labor costs.

2. Composition differences.

1. The production cost is composed of three parts: direct materials, direct labor and manufacturing costs.

Direct materials are the objects of labor in the production process, which are processed into semi-finished or finished products, and their use value becomes another use value with crude lead.

Direct labor is the human resources consumed in the production process, which can be calculated by the amount of wages and benefits.

Manufacturing expenses are the plant, machinery, vehicles and equipment and other facilities and machine materials and auxiliary materials used in the production process, and part of their consumption is included in the cost through depreciation, and the other part is included in the cost through maintenance, fixed expenses, machine material consumption and auxiliary material consumption.

2. Labor costs are directly related to operating income, and various direct expenses of the vesting period and attribution objects have been determined, and operating costs mainly include main business costs and other business costs.

The cost of main business is the cost incurred by an enterprise in recurring activities such as selling goods and providing labor services.

Other operating costs refer to the expenses incurred by the enterprise in other business activities other than the main business activities.

Other operating costs include the cost of materials sold, the depreciation of leased fixed assets, the amortization of leased intangible assets, the cost or amortization of leased packaging, etc.

3. Differences in account and accounting treatment.

1. The direct production costs incurred by the production cost enterprise shall be debited to this account (basic production cost and auxiliary production cost), and the raw materials, cash in hand, bank deposits, employee remuneration payable and other accounts shall be credited. The manufacturing expenses that should be borne by each production workshop shall be debited to this account (basic production cost and auxiliary production cost) and credited to the manufacturing expense account.

2. The direct production costs incurred by the enterprise shall be debited from this account (basic production cost and auxiliary production cost), credited with raw materials, cash in stock, bank deposits, employee remuneration payable and other accounts, and the manufacturing expenses that should be borne by each production workshop shall be debited from this account (basic production cost and auxiliary production cost) and credited to the manufacturing expense account.

The labor services and products provided by the auxiliary production workshop for the basic production workshop, the enterprise management department and other departments shall be allocated to each beneficiary object according to a certain distribution standard at the end of the period (month), and this account (basic production cost), management expenses, sales expenses, "other business costs, construction in progress and other accounts" shall be debited and credited to this account (auxiliary production costs).

Summary. It's not the difference, it's the cost of labor that is included in the manufacturing expense. Drawing labor costs from manufacturing costs and unit accounting reflects that this may also be the data needed by the National Bureau of Statistics and the Ministry of Labor.

What is the difference between labor processing costs and manufacturing costs+?

The difference is not to dry lead, but to include labor costs in manufacturing costs. The cost of unpaid labor services is drawn from the manufacturing expenses, and the unit accounting reflects that this may also be the data required by the National Bureau of Statistics and the Ministry of Labor.

You refer to it.

What does it affect if labor costs are included? What does it affect when manufacturing expenses are included, both of them will affect the current profit. Management expenses are included in the current expenses, and the direct reduction is such as net decrease in current profit; Manufacturing expenses are included in the cost of production, after the completion of the product is included in the cost of finished products, when the sale is only included in the cost of the first order when the cost is carried forward at the time of the rubber, therefore, the reduction is the profit of the sales period.

The difference between production cost and manufacturing cost, the specific content and process of accounting is different, "manufacturing cost" only reflects overhead, and the whole cost of production is summarized in the workshop of "production cost", including manufacturing cost. The cost of production in the production process of the enterprise occurs in the first set of the "cost of production" account, and finally the detailed ledger of each product that promotes the "cost of production" is allocated according to the distribution of certain criteria, and the cost of finished products and products is calculated together with the first direct materials and direct labor included in the cost of production. Production costs are directly used for production, material costs constitute the product entity, (including the actual consumption of raw materials, auxiliary materials, spare parts, procurement of semi-finished products, fuel, power packs and other direct materials in the process of production and operation of the enterprise) and direct production workers' wages, total wages of employees and production regulations according to the proportion of planned employee welfare expenses.

Auxiliary production costs, manufacturing costs refer to the indirect costs of products and services produced, including the salaries and benefits of the management personnel of the production unit, depreciation of fixed assets for production, resources, expenses, rents, repair of low-value products, labor insurance premiums, losses during downtime during seasonal repairs, etc., manufacturing costs cannot be directly included in the cost of products, and must be collected according to the location where the expenses occur, and end each month. The cost of each product is allocated in some way.

One"Production costs. "and manufacturing costs"The subjects are both distinct and related:

1. Contact. "Production costs. "with"Manufacturing costs. "Both accounts belong to the cost account, and their purpose is to collect various production expenses and calculate the cost of products. "Production costs. "cost items included:"Manufacturing costs. "2. Differences.

The specific content and procedures of accounting are different"Manufacturing costs. "The accounts only reflect the various overheads incurred in the workshop"Production costs. "Collect all the costs of production, including the cost of manufacturing the bridge rock. The manufacturing costs incurred in the production process of the enterprise are first"Manufacturing costs. "The accounts are collected, and then distributed and carried forward according to a certain distribution standard at the end of the period"Production costs. "The cost of finished products and work-in-progress is calculated together with direct materials and direct labor that are previously included in the production cost.

What is included in the production cost.

The production cost of the products of general industrial enterprises is composed of cost items such as direct materials, direct labor and manufacturing expenses. Direct materials and direct labor are directly counted"Production costs. "Account; Recorded when it occurs"Manufacturing costs. "account, period-end redistribution transfer-in"Production costs. "Account;

1) Direct material. Refers to the raw materials that make up the product entity and the main and auxiliary materials that contribute to the formation of the product. Including raw materials, auxiliary materials, spare parts, purchased semi-finished products, packaging, low-value consumables and other expenses.

2) Direct labor. Refers to the remuneration of workers directly engaged in the production of products. The above-mentioned direct expenses are calculated according to the actual number incurred, and are collected according to the cost accounting object, and directly included in the cost according to the original voucher or the summary table of the original voucher.

3) Manufacturing costs. It refers to the indirect costs incurred by the enterprise in the production of products and the provision of labor services, such as the wages and welfare expenses of workshop management personnel, the depreciation costs of workshop buildings and machinery and equipment, leasing costs, machine and material consumption, water and electricity expenses, office expenses, downtime losses, information system maintenance costs, etc. Expenses that cannot be directly included in the cost according to the original voucher or the summary table of the original voucher need to be allocated to the cost accounting object according to a certain standard.

What is the difference between production cost and manufacturing expense? These two concepts are the basic concepts of enterprise cost accounting, and the above knowledge points compiled for you hope to help the older family understand the difference between the two. The issue of the distinction between accounting subjects is indeed complicated, and we can learn and understand it in practice and improve it in practice.