How to list the depreciation expense of the raw material warehouse

Administrative expenses should be included. The entries are:

Borrow: Administrative expenses.

Credit: Accumulated depreciation.

Management expenses refer to the expenses incurred by the administrative department of an enterprise for the management and organization of business activities.

Including company funds, trade union funds, employee education expenses, labor insurance premiums, unemployment insurance premiums, board of directors fees, consulting fees, audit fees, litigation fees, sewage fees, greening fees, taxes, land use fees, land loss compensation fees, technology transfer fees, amortization of intangible assets, amortization of start-up expenses, business entertainment expenses, bad debt losses, provisions for the decline in the value of inventories, inventory losses, damage and scrapping (reduction of profits) losses, and other administrative expenses.

The company's expenses include salaries, bonuses, employee benefits, travel expenses, office expenses, depreciation expenses, repair costs, material consumption, amortization of low-value consumables and other company expenses.

Depreciation expense refers to the depreciation of the fixed assets of the management department and the fixed assets of the department that serves the production.

The warehouse is used to store goods, if only a certain item is stored, it can be directly credited to the cost of the product; If it is not a separate storage of a certain goods, it is generally not clear which product cost should be credited to the specific product, so in the enterprise that does not set auxiliary production costs, it can be included in the manufacturing cost first, and then allocated to the product cost.

It belongs to the period expense The warehouse is a fixed asset, and the accumulated depreciation is accrued.

Is it a building? Such normality should be included in fixed assets, which belong to the period expenses and be depreciated every month.

Summary: Depreciation expenses are generally not directly allocated to the cost of products, it is first included in the manufacturing expenses, and then the manufacturing expenses are allocated to the product costs. The allocation of manufacturing costs can be allocated according to the number of hours worked.

For example, the total manufacturing cost of this month is 1,000 yuan, the actual working hours of product A are 30 hours, and the actual working hours of product B are 20 hours, and the manufacturing costs are allocated. Manufacturing cost allocation rate = manufacturing cost (actual working hours of product A + actual working hours of product B) = 20, the manufacturing cost of product A = the actual working hours of product A * manufacturing cost allocation rate = 30 * 20 = 600, the manufacturing cost of product B = the actual working hours of product B * manufacturing cost allocation rate = 20 * 20 = 400. Accounting Entries:

Borrow: Production cost - product A 600, borrow: production cost - product B 400, credit:

Manufacturing cost 1000. Depreciation refers to the decline in the value of an asset. Depreciation refers to both in enterprise accounting and in national economic accounting

A monetary estimate of the value of the capital expended during the period examined. Also known as capital consumption allowance in the national income account. Depreciation expense is the transfer value of fixed assets that is periodically included in the cost of the regiment.

After the fixed assets are used, their value will be gradually produced due to the wear and tear of the fixed assets; Whereas, product costs and expenses are entered in monetary form through the law, forming part of the cost of the product and period expenses, and being compensated from the realized benefits.

1. If the fruit is a commercial enterprise, it should be included in the sales expense - depreciation expense.

2. If it is an industrial enterprise, the storage costs incurred in the inventory procurement process should be included in the inventory procurement cost, and if the storage costs incurred in the process of inventory production and processing of the enterprise should be included in the manufacturing costs first, and finally apportioned to the finished products, the storage fees in the sales process should be included in the sales expenses Chi Chenchang.

Storage fees for raw materials should be included"Management fees"Ledger accounts.

Borrow: management fees --- storage fees.

Credit: Bank deposits (or cash in hand, raw materials, etc.).

Borrow: Profit for the current year.

Credit: Management Fees--- Storage Fees.

Accounting entries for the planned costing of raw materials.

Accounting entries for the planned costing of raw materials. To put it simply, the accounting of raw materials according to the planned cost is done in two steps.

The first step is decomposition, which breaks down the actual cost into planned costs and material cost variances.

The second step is revert to restore the planned cost to the actual cost.

The specific entries are as follows:

1) Procurement. Borrow: Material Purchase (Actual Cost).

Credit: Bank deposits.

2) Check the receipts.

Borrow: raw materials (planned costs).

Credit: Material Purchases (Planned Costs).

Note: Raw materials are priced at planned costing when they are checked into the warehouse.

3) Carry forward the difference formed by the receipt.

The planned cost is greater than the actual cost.

In this case, the actual cost is less than the planned cost, which saves the company, and the difference between the planned cost and the actual cost is called the savings difference.

At this time, it is necessary to intervene in the material material He Hui cost difference account to make adjustments.

The accounting entries are as follows:

Borrow: material procurement.

Credit: Material cost variance.

The planned cost is less than the actual cost.

In this case, if the actual cost is greater than the planned cost, then the company's cost will be overrun, and the difference between the actual cost and the planned cost is called the overrun difference. The material cost variance account is used to make adjustments, and the accounting entries are as follows:

Borrow: The material into the shoot Zen book differences.

Credit: Material procurement.

4) Send out raw materials.

Borrow: production costs, etc. (planned costs).

Credit: Raw materials (planned costs).

5) The difference in the burden of materials at the end of the period.

Carry-forward should bear the difference in savings.

Borrow: Material cost variance.

Credit: Production costs.

Carry forward the difference in overruns that should be borne by you.

Borrow: production costs.

Credit: Material cost variance.

The amount of variance to be borne by the planned cost of the issued material = the planned cost of the issued material Variance rate.

What accounting account is the storage fee for raw materials counted? Normal storage fees are passed"Management fees"If the financial work is different due to the actual situation of the company, you can also consider accounting for the storage expenses in other accounts. In addition to the storage fee, students can also learn about other raw materials related to the cost crediting of the subject.

The storage fee for the purchase of raw materials is included in the cost of materials, and the entries are: borrow: raw materials, credit: bank deposits, burning, and other accounts.

Yes, warehouse depreciation is not a variable storage cost. Variable storage costs refer to storage costs that are directly related to the manufacture of a product or the sale of a product, such as the cost of raw materials, semi-finished products in the process of work, final products, and transportation associated with them.

Whereas, depreciation expense is an indirect fixed cost, which refers to the decrease in value that will occur during the use of production equipment, and this decrease in value is due to normal wear and tear and obsolescence. Therefore, it is not related to manufacturing products or selling products, but should be included in the company's overall operating costs.

It is important to note that companies can include depreciation expense in the manufacturing cost of their products in order to distinguish them from variable costs and calculate the full cost of the product. However, this does not mean that depreciation expense is a variable storage cost.

Is it a self-built warehouse? The self-built warehouse is a building with a depreciation period of 20 years, and the residual value rate is 5% and the fixed assets are depreciated from the next month of the month in which they are put into use; Monthly depreciation amount = warehouse book value * (1-5%) 20 * 12