What is the account of plant maintenance costs, and what subjects are included in the maintenance co

The maintenance cost of workshop machinery and equipment is a management expense.

Borrow: Administrative expenses.

Credit: bank deposits and other accounts.

Treasury. The Appendix to the Guide to the Application of Accounting Standards for Business Enterprises Accounting Subjects and Main Accounting Treatment ("Management Expenses") stipulates that subsequent expenses such as fixed asset repair costs incurred by production workshops (departments) and administrative departments of enterprises shall be accounted for in the "Management Expenses" account.

That is to say, the expensed repair costs incurred in the production workshop of the enterprise are no longer included in the "manufacturing expenses".

Repair Costs" account, but directly to the "Administrative Expenses Repair Costs" account.

The explanation of the standard stipulates that the daily repair cost of fixed assets should be directly included in the profit or loss of the current period when incurred. Follow-up expenses such as fixed asset repair costs incurred by the production workshop (department) and administrative management department of the enterprise are included in the "management expenses".

The new standard stipulates that the repair costs of fixed assets that do 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, and are clearly pointed out in the appendix "Accounting Subjects and Main Accounting Treatment" of the Accounting Standards for Business Enterprises - Application Guide.

Subsequent expenses such as fixed asset repair costs incurred by the enterprise in connection with the establishment of a special sales organization are listed in "Sales Expenses.

Account accounting; Follow-up expenses such as fixed asset repair expenses incurred by the production workshop (department) and administrative management department of the enterprise shall be accounted for in the "management expenses" account. The expense items related to fixed assets in the Manufacturing Expense account are the consumption of machine materials and depreciation of fixed assets on the production floor.

There is no fixed asset repair cost item.

Directly to the "Manufacturing Expenses" account, accounting treatment:

1. When paying, borrow: long-term amortized expenses.

Credit: Bank deposits.

2. When amortizing, borrow: manufacturing costs.

Credit: Long-term amortized expenses.

Manufacturing expenses refer to the indirect costs incurred by the enterprise in the production of products and the provision of labor services, including water and electricity expenses incurred by the production department (such as the production workshop), depreciation of fixed assets, amortization of intangible assets, employee remuneration of management personnel, labor protection expenses, relevant environmental protection expenses stipulated by the state, and shutdown losses during seasonal and repair periods.

Repair costs should be recorded in the sales expenses, management expenses, and operating costs (not included in different accounts), for example, the repair costs of the management department are included in the management expenses, and the repair costs of the sales department are included in the sales expenses.

If the enterprise is in the production and processing industry, the equipment repair cost and the input invoice obtained are the special VAT invoice or general invoice for the maintenance fee, which should be included in the manufacturing expense account. For the repair cost of fixed assets, the input invoice obtained is a special VAT invoice or general invoice for the maintenance fee, which should be included in the management expense account.

If it is the repair cost of the workshop department, there are the following cases:

1) The maintenance costs incurred by the fixed assets of the buildings used in the workshop are included in: management expenses.

2) The maintenance costs incurred by the machinery and equipment belonging to the workshop should be included in: manufacturing costs.

The subjects are as follows:Generally speaking, the maintenance cost of workshop machinery and equipment belongs to the management expense, and the accounting account: borrowed:

Management expenses, credit: bank deposits, etc. 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.

Introduction:

An accounting account is a category that classifies and calculates the specific content of an accounting element object. The specific content of the accounting object is different, and the management requirements are also different.

In order to comprehensively, systematically and classify the accounting and supervision of the occurrence of various economic operations, as well as the resulting increase or decrease of various assets, liabilities, owners' equity, and various profits and losses, it is necessary to set up accounting accounts according to each accounting object. The setting of accounting subjects is a method of scientific classification of the specific content of accounting objects, and is a method of classification accounting and supervision.

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

The maintenance cost of machinery and equipment in the workshop belongs to the management expenses, and the follow-up expenses such as the repair costs of fixed assets incurred by the production workshop (department) and the administrative department of the enterprise are accounted for in the "management expenses" account. That is to say, the expensed repair costs incurred in the production workshop of the enterprise are no longer included in the "manufacturing costs and repair costs" account, but are directly included in the "management costs and repair costs" account.

The principle of treatment of follow-up expenditure of fixed assets is: if the follow-up expenditure meets the conditions for recognition of fixed assets, it shall be treated as capitalized follow-up expenditure; If the subsequent expenditure cannot meet the conditions for the recognition of fixed assets, it shall be treated as the subsequent expenditure of expense. In practice, the usual treatment of subsequent expenses is as follows:

1. The repair of fixed assets and regular maintenance usually do not meet the recognition conditions of fixed assets, and shall be treated as expensed follow-up expenditures, which should be directly included in the current expenses when incurred;

2. Improvement of fixed assets, which can usually meet the recognition conditions of fixed assets, shall be treated as subsequent expenditures of capitalization, and shall be included in the book value of fixed assets when incurred;

3. Hybrid modification;

4. Decoration of fixed assets;

5. Modification of fixed assets for financial lease;

6. The modification of fixed assets under operating lease and the decoration expenses incurred in fixed assets under operating lease shall be treated as expensed follow-up expenditures, regardless of whether they meet the conditions for recognition of fixed assets.

Decoration expenses that meet the conditions for recognition of fixed assets shall be depreciated separately by a reasonable method within the shorter period between two renovations, the remaining lease period and the remaining useful life of the fixed assets. If the decoration expenses incurred in the financing lease of fixed assets meet the conditions for recognition of fixed assets, they shall be treated as subsequent expenditures of capitalization and included in the book value of fixed assets; If the conditions for recognition of fixed assets cannot be met, they shall be treated as expensed follow-up expenses and included in the profit or loss for the current period.

If the amount of housing maintenance costs in the production workshop is large, it will be included in the long-term amortized expense account, and then amortized in the manufacturing expense account according to a certain period. If the amount of housing maintenance costs in the production workshop is not large, it can be included in the manufacturing expense account at one time when it occurs, and then allocated to the production cost of the product.

Accounting treatment of manufacturing expenses:

1. The consumption of machine materials in the production workshop shall be debited to this account and credited to the account of "raw materials".

2. The wages and other employee remuneration of the management personnel of the production workshop shall be debited to this account and credited to the account of "employee remuneration payable".

3. The depreciation of fixed assets accrued in the production workshop shall be debited to this account and credited to the "accumulated depreciation" account.

4. The office expenses, water and electricity bills paid by the production workshop shall be debited to this account and credited to the account of "bank deposit".

5. In the event of seasonal shutdown losses, this account will be debited and "raw materials", "employee remuneration payable", "bank deposits" and other accounts will be credited.

The maintenance cost of fixed assets in the production workshop belongs to the follow-up expenditure of fixed assets, because it is a daily maintenance expense, so it does not meet the recognition conditions of fixed assets, and should be included in the management expense account. If it is a major repair cost that meets the conditions for recognition of fixed assets, it should be capitalized. The depreciation cost of the fixed assets of the workshop is credited to the "Manufacturing Expenses" account; The daily maintenance expenses of the workshop room are credited to the "management expenses" account.

The maintenance cost is not large, and it can be directly included in the relevant expenses. borrowing manufacturing costs, utility, etc.; If the maintenance cost is large and does not meet the capitalization conditions, it should be included in the long-term amortization expense and amortized monthly with the remaining life of the plant.

If the maintenance of the stove oak field is too large and meets the capitalization conditions, it should be included in the value of the plant: it is equivalent to turning the plant into a fixed asset by borrowing accumulated depreciation of the project in progress, and the maintenance cost: borrowing the construction in progress loan bank deposit, etc

Borrowing fixed assets to loan construction in progress.

The maintenance cost of the fixed assets of the production workshop is divided into two categories, one is for major repairs, and the other is for ordinary daily maintenance and repair. Expenditure on major repairs of fixed assets refers to the repair of most or all of the fixed assets in order to restore their performance. When the major repair expenses are not withheld and the expenditure is large, and the income period is more than one year, the major repair expenses should be treated as long-term amortized expenses.

Answer: Follow-up expenses such as fixed asset repair costs incurred by the production workshop (department) and administrative department of the enterprise are in"Management fees"Account accounting;

Reason: The repair cost incurred in the production workshop is directly included in the management cost, which is based on the fact that the repair cost should be expensed; If manufacturing costs were included under the original system, they were included in inventories and capitalized. The new standard stipulates that the repair costs of fixed assets that do not meet the recognition conditions stipulated in Article 4 of the Fixed Assets Standards shall be included in the current profit and loss when incurred, and it is clearly pointed out in the appendix "Accounting Subjects and Main Accounting Treatment" of the Accounting Standards for Business Enterprises - Application Guide:

Follow-up expenses such as fixed asset repair costs incurred by the enterprise in connection with the establishment of a special sales agency, in:"Selling expenses"Account accounting; Follow-up expenses such as fixed asset repair costs incurred by the production workshop (department) and administrative management department of the enterprise are in"Management fees"Account accounting; "Manufacturing costs"The expense items related to fixed assets in the account are the consumption of machinery and materials in the production workshop, the depreciation of fixed assets, and the repair cost of assets without solid sheds.

What are the other costs of the workshop in addition to the maintenance fee?

Specifically, there are the following items: wages of managers of various production units, employee welfare expenses, building construction costs, labor protection expenses, stoppage 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 cannot be directly included in the cost of the products 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.

1. The consumption of machine materials in the production workshop shall be debited and credited"Raw materials"and other subjects.

2. The wages and other employee remuneration of the management personnel of the production workshop shall be debited to this account and credited"Employee compensation payable"Subjects.

3. The depreciation of fixed assets accrued in the production workshop shall be debited to this account and credited"Accumulated depreciation"Subjects.

4. The office expenses, repair costs, water and electricity expenses paid by the production workshop shall be debited and credited to this account"Bank deposits"and other subjects.

5. In the event of a seasonal shutdown loss, this account will be debited and credited"Raw materials"、"Employee compensation payable"、"Bank deposits"and other subjects.

6. The allocation of manufacturing expenses shall be included in the relevant cost accounting objects and debited"Production costs (basic production costs, auxiliary production costs).", labor costs"Account, which is credited to this account.

What are the items included in the maintenance cost of the workshop? Simply starting from the manufacturing expense account, it does not include the maintenance cost of fixed assets, but it includes the depreciation cost of the workshop, which is very easy to confuse. For more information about manufacturing costs and late use, you can continue to pay attention to ** information.