Allocation of ancillary production expenses and preparation of accounting entries using the direct a

Unit cost of electricity 2400 (1600-100) = unit cost of water 1500 (2500-500) = borrow: cost of production.

Manufacturing costs. Management fees.

Credit: Production Costs - Auxiliary Production Costs 3900

1. Unit electricity fee: 2400 1600 = yuan.

2. Unit water fee: 1500 2500 = yuan.

3. The cost of producing products in the production workshop: 900*

4. The general cost of the production workshop: 400*

Expenses for enterprise management departments: 200*

6. Power supply workshop.

Cost: 100*

Water supply workshop fee: 500*

Borrow: Production Costs - Product Expenses--- 2070

Production workshop - workshop expenses --- 912

Administrative expenses--- 468

Power supply workshop. The cost --- 150

Water supply workshop cost - 300

Credit: Auxiliary Production --- 3900

The direct allocation method of auxiliary production costs refers to the fact that the total cost of the auxiliary production workshop is directly allocated to the beneficiary units other than auxiliary production, and the workshops that provide products and services to each other do not distribute the costs to each other.

The direct allocation method is one of the auxiliary production cost allocation methods. Ancillary production costs are not distributed interactively, but directly among the beneficiaries outside the ancillary production floor. Then, according to the consumption of each unit outside the auxiliary production workshop, the auxiliary production cost allocation table is prepared, accounting entries are prepared according to the table, and the relevant accounts are registered.

Among the various allocation methods of auxiliary production costs, the direct allocation method is the simplest, but its error is also the largest, so it is only suitable for enterprises that provide products or services to each other in auxiliary production. The direct allocation method is adopted, because each auxiliary production cost is only allocated externally, only once, and the calculation is simple. When there is a large difference in the products or services provided by the auxiliary production workshop, the distribution results are often inconsistent with the actual situation.

Scope of application: This allocation method is only suitable for cases where there are few products or services provided to each other in auxiliary production, and the cost of auxiliary production and product production is not affected by the cost of cross-allocation of costs. It is mainly suitable for small enterprises that do not carry out cost accounting between auxiliary production workshops.

Enterprises with difficulty in accounting in auxiliary production workshops.

Calculation formula: A certain auxiliary production cost allocation rate = the total cost of the auxiliary production workshop, the total labor (or product) consumed by the basic production workshop and other departments The auxiliary production cost that should be apportioned by the workshop or department (or product) = the total labor consumption of the workshop or department (or product) The auxiliary production cost allocation rate. For example, Tsingshan has two ancillary production workshops:

Power supply and machine repairs. In May 2005, the total charges in the "Production Costs - Auxiliary Production Costs" account were $33,600 and $34,020, respectively.

The number of labor services provided by the auxiliary production workshop this month is as follows: Cost allocation rate = total cost of auxiliary workshop Total labor services provided by the workshop, total labor services provided by the auxiliary workshop = general services provided by the workshop - the amount of labor provided by the workshop to other auxiliary workshops. For example, the cost sharing rate of the power supply workshop = 33600 (112000-12000) = yuan kWh) and the cost sharing rate of the machine shop = 34020 (10800-800) = yuan hour).

How to calculate the cost of capital, the beneficiary should share the cost of the auxiliary workshop = the cost sharing rate of the workshop for the amount of labor received by the beneficiary. The allocation of auxiliary production costs is carried out through the auxiliary production cost allocation table.

The direct distribution method refers to the expenses incurred by each auxiliary production workshop, which are directly allocated to the beneficiary products and units other than the auxiliary production workshop, without considering the labor services provided by each auxiliary production workshop.

The production cost account is to account for the various production expenses incurred by the enterprise in the production of products. This account has two secondary accounts: "Basic Production Costs" and "Auxiliary Production Costs".

The second-level account of "basic production cost" accounts for the expenses incurred by the enterprise in the production of products to complete the main production purpose, and is used to calculate the cost of products for basic production; The second-level account of "auxiliary production cost" accounts for the expenses incurred by the enterprise in the production of products and services** for basic production and other services, and is used to calculate the cost of auxiliary production products and services.

The account is set up with a detailed account according to the cost accounting object, and the sub-ledger is detailed accounting with a multi-column account page and a column according to the cost item. The auxiliary production cost is the total production expenses incurred by the auxiliary production workshop to provide certain products and services for basic production.

The direct distribution method is characterized by the fact that it does not consider the mutual provision of services or products between the auxiliary production workshops, but directly allocates various auxiliary production costs to the beneficiary units other than the auxiliary production.

This distribution method is the most simple, but it should only be used when there are not many mutual labor services provided within the auxiliary production, and the non-interactive distribution has little impact on the auxiliary production cost and the product cost of the enterprise.

Unit cost (allocation rate) = auxiliary production expenses to be allocated (total auxiliary production labor - consumption of other auxiliary production services.

1. When the materials, molds, and turnover materials produced by the auxiliary production workshop are completed and put into storage, the following entries are made:

Borrow: raw materials.

Turnover materials, etc.

Credit: Auxiliary Production Costs - Workshop.

2. After the end of the period is carried forward, there should be no balance in the detailed account of these auxiliary production expenses. The ancillary production expenses carried forward at the end of the period are made as follows:

Borrow: basic cost of production – product.

Manufacturing Expenses – Basic Production Workshop.

Management fees. Selling expenses, etc.

Credit: Auxiliary Production Costs - Workshop.

Transportation workshop cost allocation rate = 192000 32000 = 6 machine shop cost allocation rate = 376000 37600 = 10 transportation workshop and machine shop first interactive allocation of costs:

The cost of the transportation workshop = 1600 * 10 = 16000 The cost of the machine repair workshop = 2000 * 6 = 12000 Borrow: production cost - basic production cost.

Manufacturing costs. Management fees.

Selling expenses. Credit: Production Costs - Auxiliary Production Costs.

Interaction Assignment Rate.

Expenses incurred before the cross-distribution of an auxiliary production workshop The quantity of products or services provided by the auxiliary production workshop.

An auxiliary production workshop interactively allocates transfer-out expenses.

The interactive distribution rate of the auxiliary production workshop * the number of products or services provided by the auxiliary production workshop to other auxiliary production workshops.

Distribute the transferred expenses interactively.

(The number of products or services in this workshop * the interactive distribution rate of the auxiliary production workshop).

The direct allocation method is to allocate the cost of auxiliary production (directly to each income unit other than auxiliary production).

Basic definition of the direct allocation method: The direct allocation method is a kind of auxiliary production cost allocation method. The auxiliary production expenses are not allocated interactively, but are directly distributed among the beneficiaries outside the auxiliary production workshop.

Then, according to the consumption of each unit outside the auxiliary production workshop, the auxiliary production cost allocation table can be compiled, and the accounting entries can be prepared and the relevant accounts can be registered.

Scope of application: This allocation method is only applicable to the situation that the mutual provision of products or services within the auxiliary production is not much, and the interactive allocation of expenses does not have a small impact on the auxiliary production cost and the production cost of the product. It is mainly suitable for small enterprises that do not carry out cost accounting between auxiliary production workshops.

and auxiliary production workshop accounting has a difficult track to know the enterprise.