Whether scrap losses and downtime losses are included in the cost of the product

Scrap losses must be included in the cost of the product. Downtime losses are classified as non-operating expenses due to natural disasters, etc.

If it is a fixed asset.

Seasonal repairs and other reasons are included in the cost of the product.

At present, most enterprises in the implementation of the new accounting system at the same time, the cost accounting is still the implementation of the original accounting system of the accounting method, waste loss is still included in the same kind of products of qualified products, in the "production cost" account, set up "waste loss" detailed account, which does not meet the requirements of the standard, distorts the cost of qualified products, is not conducive to the pricing of products.

The cost of product production.

or manufacturing costs), including direct materials, direct wages, other direct expenditures, and manufacturing expenses actually consumed during the production process.

The administrative expenses incurred by the administrative department of the enterprise for the management and organization of business activities.

Financial expenses incurred to raise funds.

Selling expenses, etc., incurred to sell products are treated as period expenses.

It is compensated from the current income and is not included in the production cost of the product.

The above content reference: Encyclopedia - Product Cost.

ABA is nothing to say, the direct labor B in the production cost is the loss of waste products, to advance to the production cost, when the loss of waste is found, and then borrow: waste loss credit: production cost and then from the waste loss account into profit and loss.

As for C, if there is a shutdown, there is still a product cost, and D can only go into management expenses.

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This statement is wrong.

Scrap losses must be included in the cost of the same product completed in the current period in the month in which the scrap occurs.

The net loss of scrap should be fully attributed to the cost of the same product completed in the current period, and should be included in the "scrap loss" item, that is, from the credit side of the "basic production waste loss" account to the debit side of the "basic production product loss" account, and the "basic production waste loss" account after carry-over should have no closing balance.

The actual production cost of the product includes scrap loss and downtime loss. (Correct).

Actual production costs include direct expenses and manufacturing expenses.

Direct expenditure includes direct materials (raw materials, auxiliary materials, spare parts, fuel and power, etc.), direct wages (wages and subsidies for 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 to accompany the account for accounting, and the basic production cost and auxiliary production cost account can be set up for accounting. Before the manufacturing expenses are not 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 of missing front.

Account settings: The "Production Cost" account is a cost account, which is used to calculate the production costs incurred by the enterprise in the production of various products, self-made materials, self-made tools, self-made equipment, etc.

This account can be itemized according to the basic production cost and auxiliary production cost. The basic production cost shall be set up in accordance with the basic production workshop and the cost accounting object, and the column shall be set up in accordance with the specified cost items.

1) Accounting for the loss of waste filial piety products:

Scrap loss is the production cost of non-repairable waste that occurs during the production process and is found after warehousing, as well as the repair cost of repairable waste, after deducting the residual value of the waste product and the compensation receivable.

Nonconforming products that do not need to be repaired and can be reduced in price**; Loss of damage caused by poor storage after warehousing; The waste products found after the implementation of the "three guarantees" enterprise after the product ** are not included in the waste loss.

1. Non-repairable waste loss:

The production cost of irreparable waste can be calculated according to the actual cost of waste or the fixed cost of waste consumption.

2. Repairable waste loss:

2) Accounting for stoppage losses:

1. Enterprises that do not separately account for downtime losses:

The "Shutdown Loss" account is not the first to be established, which is directly reflected in the "Manufacturing Expenses Grinding" or "Non-operating Expenses" and other accounts. Ancillary production generally does not account for downtime losses separately.

2. Enterprises that separately account for downtime losses:

A "Downtime Loss" account should be added, and a "Downtime Loss" item should be added to the cost item.

Scrap loss does not necessarily belong to the product cost item, and whether the scrap loss belongs to the product cost item needs to be confirmed according to the actual situation

1. If it is a reasonable loss part of the enterprise in the process of producing products, the part of its loss should be apportioned into the cost of qualified products and accounted for as a cost item;

2. If it is a waste loss caused by poor management and other reasons in the process of product storage, it should not be regarded as a cost item.

The scope of scrap loss consists of the following two parts:

1. It is the net loss of irreparable waste products that occur in production;

2. It is the repair cost of repairable waste. The losses caused by the following three situations are not included in the scope of scrap losses and are not accounted for as scrap losses

First, the product deteriorates and destroys due to poor management after the product is put into storage;

Second, although the product does not meet the quality standards, it can reduce the price of ** caused by the price reduction loss;

Third, the cost of implementing "three packs of celery" after the product is sold; According to the current system, the expenses incurred in the three guarantees are also included in the management expenses of the Pina and are not accounted for as waste losses.

To sum up, since the loss of waste products must also be borne by qualified products in the end, whether the loss of waste products is accounted for separately has no impact on the cost of qualified products; The purpose of accounting for waste loss separately is to assess the loss of waste products, and to analyze the causes of waste products, so as to improve the management and process level and take measures to reduce waste losses.

Legal basis]:

Article 2 of the Measures for the Management of Renewable Resources.

The term "renewable resources" in these measures refers to the production and consumption of social production, has lost all or part of the original use value, after processing, can make it regain the use value of all kinds of waste.

Renewable resources include scrap metals, scrapped electronic products, scrapped mechanical and electrical equipment and their parts, waste papermaking raw materials (such as waste paper, waste cotton, etc.), waste light chemical raw materials (such as rubber, plastics, pesticide packaging, animal offal bones, hair, etc.), waste glass, etc.