Financial Cost Management Topic 5, Financial Cost Management Topic

4000(f/p,5%,10)(f/p,6%,3)+a(f/a,6%,7)=3000(p/a,6%,4)

Calculate A, I don't know if it's right or not.

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This side gives you the calculation result: finished product cost calculation unit: year year month:

September 2019 Abstract Direct Materials Direct Labor Manufacturing Expenses Total Production Expenses Incurred in the Current Period 5000 6000 5000 16000 Number of Products Completed in the Month 2000 Completed Product Costs 2500 3125 3125 8750 Product Cost Calculation at the End of the Month Unit: Yuan Year and Month: September 2019 Abstract Direct Materials Direct Labor Manufacturing Expenses Total Product Costs at the Beginning of the Month 100000 40000 12500 152500 Production Expenses Incurred in the Current Period 5000 6000 5000 16000 Number of products completed in the month (2000) At the end of the month, the cost of products in the month 5000 6000 4250 15250

Cost Accounting Topics.

Good. Yes, yes?

This side gives you the calculation results: the cost calculation of the finished product is pure pulse, unit: year, month:

September 2019 Abstract Direct Materials Direct Personnel Manufacturing Expenses Total Production Expenses Incurred in the Current Period 5000 6000 5000 16000 Number of Products Completed in the Month 2000 Completed Product Costs 2500 3125 3125 8750 Product Cost Calculation at the End of the Month Unit: Yuan Year and Month: September 2019 Abstract Direct Materials Direct Rolling Labor Manufacturing Expenses Total Product Costs at the Beginning of the Month 100000 40000 12500 152500 Production Expenses Incurred in the Current Period 5000 6000 5000 16000 Number of products completed in the month (2000) At the end of the month, the cost of products in the product is 5000 6000 4250 15250

It seems to be wrong.

I can't be wrong<>

Do you have a text here, it's not the ** kind.

Only the last one is useful, and what you sent me earlier is all on the topic.

Dear: Take a look at 20,000 at the beginning of the month, 30,000 is a total, and 10,000 is this month.

Hello dear, financial cost refers to the financial accounting, according to the general cost management requirements of the enterprise, according to the national unified financial accounting system and cost accounting regulations, through the normal cost accounting procedures to calculate the cost of the enterprise, it can be the cost of products, can also be the cost of labor and so on. The concept of management cost has been developed in recent years, and it is a general term for various relatively new cost concepts that have been established for special cost management purposes. People use the division of financial accounting and management accounting as the basis, and the cost is divided into two categories: financial cost and management cost.

Compared with management costs, the biggest feature of financial costs is that the purpose of accounting is mainly to determine the cost consumption of an enterprise for a certain period of time, to provide a basis for calculating the profits and taxes of an enterprise and reasonably determining the selling price of products or services. Although the accounting data of financial costs can meet the basic management requirements, they cannot meet the needs of various varied special cost management. To meet these needs, it is necessary to apply the concept of management costs.

The accounting object of financial cost is real, generally the products or services sold by the enterprise. The information used in the accounting is the actual production cost, unit consumption level and distribution standard, etc., the accounting must be based on the relevant accounting documents, and the accounting must be processed after accounting, and the cost report must be prepared regularly. The contents, methods and principles of accounting must conform to the relevant provisions of the state financial system and cost accounting regulations, and the final calculated costs, whether they are total costs or unit costs, must be actual costs, and cannot be replaced by fixed costs, planned costs or standard costs.

Therefore, the basic requirement of financial cost accounting is to be objective and truthful. Since the accounting of the financial cost of China's enterprises is also the accounting of the actual cost of the enterprise, it is also called the actual cost. This kind of cost accounting is also called statutory cost or system cost because it must comply with various financial regulations, accounting systems and cost accounting regulations stipulated by the state.

It is also because of this kind of cost accounting, which is the basis for the enterprise to determine the total profit for a certain period of time and calculate the income tax payable on its cost. Traditionally, it has also been called taxable cost. In fact, the content of cost accounting is generally called the accounting of financial costs in China's enterprises, because it is the basic basis for accounting accounting, so sometimes some people call it book cost, which is a certain related concept generated from different perspectives on different understandings of financial costs.

In short, financial cost accounting is always the most important and basic task of enterprise cost accounting. Generally speaking, in addition to the cost concept of daily cost accounting, all cost concepts for the purpose of specific cost management can be classified into the scope of management costs, mainly including responsibility costs, quality costs, differential costs, opportunity costs, fixed costs, variable costs, marginal costs, sunk costs, controllable costs, uncontrollable costs, avoidable costs, unavoidable costs, marginal costs, etc. The concept of management cost is rich and diverse, and it is still in the development of the rapid gear, as long as the cost management is constantly issuing tuxedos, the development of the concept of management cost will not stop.

The most important feature of management costs

Feeding rate = 100% Completion rate = 80%.

At the end of the month, the direct material cost of the product = the equivalent of the product at the end of the month * the fixed cost of the unit in the product material = 2000 * 100% * 5 * 4 = 40000 (yuan) at the end of the month and the direct labor cost of the product = the equivalent of the product at the end of the month * the fixed wage of the unit in the product = 2000 * 80% * yuan).

At the end of the month, the manufacturing cost of the product = the approximate equivalent of the product at the end of the month * the unit of the fixed manufacturing cost of the product = 2000 * 80% * yuan).

Product cost at the end of the month = 40000 + 12800 + 4400 = 57200 (yuan) The cost of finished products this month = the cost of products at the beginning of the month + the production expenses incurred this month - the cost of products at the end of the month = (28000 + 12000 + 4000) + (164000 + 60000 + 20000) - 57200

230,800 (yuan).

The specific process is as follows: Step 1: The financial accountant reviews the original vouchers collected, reviews the legitimacy and authenticity of the bills, and signs the original vouchers after the audit and submits them to the financial manager for review and signature The second step:

Classify the original voucher signed by the financial manager and hand it over to the general manager for approval Step 3: Make the accounting voucher after the original voucher approved by the general manager, and print it for the financial manager to review.

The completion rate of the first process = 10 * 50% 50 = 10% The completion rate of the second process = (20 * 50% + 10) 50 = 40% The completion rate of the third process = (20 * 50% + 30) 50 = 80% The output of the first process in the product = 30 * 10% = 3 The second process in the product agreed output = 30 * 40% = 12 The third process is about the output of the product = 40 * 80% = 32 in the product = 3 + 12 + 32 = 47

Raw materials are one-time inputs, and their distribution rate = 120 000 300 = 400 direct labor distribution rate = 80 000 247 =

Manufacturing cost allocation rate = 40 000 247 =

Cost of finished product = 200 * (400+

Unit cost = 400+

The completion rate of the first process = (10 50%) 50 = 10%, the completion rate of the second process = (10 + 20 50%) 50 = 40%, the completion rate of the third process = (10 + 20 + 20 50%) 50 = 80%, about the equivalent output = 200 + 30 10% + 30 40% + 40 80% = 247 pieces.

Raw material cost distribution rate = 120 000 300 = 400 yuan.

Direct manual allocation rate = 80 000 247 = yuan.

Manufacturing cost allocation rate = 40 000 247 = yuan.

The total cost of the finished product = (400 + yuan.)

Unit cost = 400 + yuan.