How to calculate the total cost of material procurement and unit cost

In simple terms, the total cost of purchase refers to all the price paid for the purchase.

Unit cost = total purchase cost Quantity (purchased quantity).

The total cost of the purchase refers to all the prices paid for the purchase.

Unit cost = total purchase cost Quantity (purchased quantity).

Material procurement costsThe cost of material procurement is included according to the actual occurrence

If the purchase cost is for multiple materials, it can be amortized according to the cost of each material.

Raw material purchase expenses are included in the purchase cost of materials, included in raw material account accounting, and asset increases are included in debit accounting, which will also result in accounts payable.

Increase or monetary funds.

Decrease. ** Composition of the main economic operations of the process and the cost of material procurement

1. Obtain all kinds of materials required from the purchasing unit and check the receipts;

2. Settlement of the purchase price of materials and value-added tax with material merchants;

4. Calculate and carry forward the procurement cost of materials (purchase price + procurement cost).

Material procurement costs

The cost of material procurement is composed of the purchase price, foreign transportation and miscellaneous expenses, packaging costs, transportation losses, and selection and finishing fees (including losses) before warehousing. i.e. through procurement.

Actual expenses incurred in obtaining the materials.

Renovation Fund The abbreviation of "Fixed Assets Renewal and Technological Transformation Fund".

It is used by enterprises for the renewal and technological transformation of fixed assets, and its main expenses are: depreciation retained by the enterprise in proportion, income from the price of fixed assets transferred out with compensation, and scrapping of fixed assets.

The income from the sale of residual materials recovered at the time of liquidation, the rental income from the rental of fixed assets and the part of the funds transferred back to the enterprise by the superior from the centralized depreciation**.

The above content refers to Encyclopedia - Material Procurement Cost.

The material procurement cost shall be included in the material procurement cost according to the actual occurrence.

The procurement cost of materials purchased by enterprises includes the purchase price, transportation and miscellaneous expenses, reasonable wear and tear during transportation, selection and sorting costs before warehousing, taxes (such as customs duties, etc.) and other expenses borne by purchased materials.

The cost of material procurement is composed of the purchase price, foreign transportation and miscellaneous expenses, packaging costs, transportation losses, and selection and finishing fees (including losses) before warehousing. That is, the actual cost of obtaining materials through procurement. Renovation Fund The abbreviation of "Fixed Assets Renewal and Technological Transformation Fund".

It is a special project for the enterprise to carry out the renewal and technological transformation of fixed assets, and its main expenses are: the depreciation retained by the enterprise in proportion, the price income of fixed assets transferred out of the fixed assets, the residual material conversion income recovered when the fixed assets are scrapped and liquidated, the rental income of the leased fixed assets and the part of the funds that the superior transfers back to the enterprise from the centralized depreciation.

The cost of material procurement is mainly composed of two parts: the purchase price of materials and the purchase cost. The details are as follows:

1. The purchase price of materials, the purchase price of materials, the settlement price is the purchase price. If it is a general taxpayer, it needs to be confirmed according to the amount of Zaokai liquid excluding tax.

2. Procurement costs: pay for the purchase of various materials, including transportation costs, loading and unloading costs, insurance premiums, packaging fees, storage fees, selection and finishing fees before warehousing, and reasonable losses during transportation.

The cost of material procurement includes the purchase price, relevant taxes, transportation costs, handling costs, insurance premiums, and other expenses that can be included in the purchase cost on a daily basis.

Further information is as follows:

Procurement cost refers to the logistics costs related to the procurement of raw materials and components, including the cost of purchase orders, the management expenses of procurement plan formulation personnel, and the management expenses of procurement personnel. The cost of purchasing inventory includes the purchase price, related taxes, transportation, handling, insurance, and other expenses attributable to the cost of purchasing inventory. For general taxpayers, the cost of procurement does not include input tax.

Procurement costs can be divided into two types: direct procurement costs and joint procurement costs. Direct procurement expenses refer to the expenses that can be directly confirmed to be borne by a certain material when incurred, and the expenses are directly recorded in the procurement cost of various materials after they are incurred; Common procurement costs refer to the procurement costs that should be borne by a variety of materials, and the costs should be allocated to the procurement costs of various materials according to certain standards, and the distribution standards mainly include the purchase quantity, **, etc.

According to the nature of the bidding cost, it can be divided into two categories: fixed cost and non-prudent return beam fixed cost. The non-fixed cost mainly refers to the hidden bidding cost to be borne by the first merchant due to the uncertainty of the business mode of the procurement agency, the difference in the degree of convenience for bidders to consider, and the error in the understanding of standardized operation.

It is reflected in the bidding method of the procurement agency, the bidding market environment, the way of answering questions, the restrictions on the terms of the tender, the smoothness of the performance cooperation, the payment method, and the efficiency of the entire procurement system. Fixed cost refers to a certain fee paid by the bidder in accordance with the pre-agreed proportion, which is explicit and open. It mainly includes the cost of bidding, notary fee, bid-winning service fee, venue rental fee, budget and final account cost of the bidding project, etc.

The budget cost of the bidding project comes from the project bidding method that has been used so far, and the procurement has generally canceled the project budget similar to the project bidding, due to the chaos of the procurement market management system, some social intermediary agencies illegally occupy the centralized procurement catalogue must be procured by the centralized procurement agency when the project, often engage in the so-called project budget, and the intermediary agency and the purchaser cannot escape the theoretical "rent-seeking" behavior, which is caused by the extreme unsatisfactory system.