How to do PCB cost accounting. Additional 100 200 wealth can be added. 100

For cost accounting, you only need to grasp a few points, first of all, you have to understand the composition of the cost, for the production enterprise, the composition of the production cost is composed of direct materials, labor, electricity and manufacturing costs, for a single product, the process is simple for enterprises, the accounting of direct materials is not complicated, if the enterprise has many product varieties, many processes, the general use is the combination of varieties + step-by-step method, with the product as the accounting object, the process or workshop as the accounting center, and the material is carried forward to the next process, In general, the material cost of the current period = (the cost of work in process in the previous period + the cost of materials incurred in the current period) (the balance of the previous period + the quantity incurred in the current period) * the quantity of products.

For labor wages, it is very dead, generally according to the finished product or according to the quota accrual, the distribution of electricity power is also very simple, the use of the proportion of product wages or according to the proportion of materials, but many enterprises are according to the proportion of wages, so it is more accurate.

Finally, the most difficult is the accounting of manufacturing costs, which is very important for every enterprise and it is not easy to calculate the correct piece, for each cost accountant, it is also very difficult to do the right place, for the collection of manufacturing costs, if the enterprise is computerized, and run the ERP, it is very easy to do, the focus is on the distribution of manufacturing costs, if the workshop is very single, the products are completed in this workshop, the allocation of manufacturing costs is very easy, according to the distribution of electricity costs, If there are frequent exchanges between the production workshop and the auxiliary workshop and other production workshops, then the distribution of manufacturing costs is much more complicated, and it is recommended that you use the wage ratio method to distribute in several workshops, and finally distribute in this workshop.

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The most important materials of PCB are: copper clad laminate (CCL), adhesive sheet, copper foil, chemical solution, film production cost of printed circuit, and test board cost of electrical performance. These large pieces are the special consumption of PCB, except for these are plants, water and electricity, environmental protection, personnel, etc.

100 accounting entries, not difficult. As long as you have learned the job title, you will look at it. Cost accounting is a bit difficult, with a wide range of knowledge and very little practical application, and different problems are dealt with differently, so let's look at relevant books.

It's not that difficult.

It's very troublesome to do, and tell you the calculation process directly.

Question 1: Material cost allocation rate = total actual material cost The sum of the fixed consumption of materials for various products = 400 * kg).

Quota consumption of product B = 300 * 1 = 300 (kg) Total material quota consumption = 600 + 300 = 900 (kg) material cost distribution rate = 18000 900 = 20

Product A should be allocated material cost = 20 * 600 = 12000 (yuan) Product B should be allocated material cost = 20 * 300 = 6000 (yuan) Entry: borrow: basic production cost.

Product A: 12000

Product B: 6000

Credit: Raw Materials: 18000

It's very troublesome to do, and tell you the calculation process directly.

Question 1: Material cost allocation rate = total actual material cost The sum of the fixed consumption of materials for various products = 400 * kg).

Quota consumption of product B = 300 * 1 = 300 (kg) Total material quota consumption = 600 + 300 = 900 (kg) material cost distribution rate = 18000 900 = 20

Product A should be allocated material cost = 20 * 600 = 12000 (yuan) Product B should be allocated material cost = 20 * 300 = 6000 (yuan) Entry: borrow: basic production cost - product A 12000 - product B 6000

Credit: Raw Materials: 18000

Judging from the purchase amount, it should belong to small-scale taxpayers:

Borrow: Raw materials 2200

Credit: Bank Deposits (Cash on Hand) 2200

The first process is completed 100 200*, about when the output = 150 * 25% = pieces.

The second process is completed (100 + 60 *, about the output = 200 * 65% = 130 pieces.

The second process is completed (100 + 60 + 40 *, about the output = 250 * 90% = 225 pieces.

Extended Materials

Cost accounting is based on the commodity economy.

Under these conditions, the total cost of production is calculated in order to obtain the total cost and unit cost of the product.

and expense accounting activities, modern cost accounting is designed to combat inflation.

In the case of price changes, the current cost of assets is used as the measurement attribute.

The procedures and methods for the recognition, measurement and reporting of the relevant accounting objects, which is mainly measured in currency.

The value management activities of the cost of relevant economic entities in the process of product production and operation are carried out in terms of decision-making, control, accounting, analysis and assessment. Modern cost accounting is a new type of accounting theory developed on the basis of inheriting traditional cost accounting, which is the extension and expansion of traditional cost accounting in the environment of price changes, effectively combines cost accounting with production and operation, has different accounting procedures and accounting methods from traditional costs, and can reflect the changes in asset value in a timely manner with the change of economic environment, and has a high degree of decision-making relevance.

Cost accounting is a process of estimating, tracking and controlling the cost of products and services.

The meaning of cost.

Cost is a product of the commodity economy, an economic category in the commodity economy, and the value of the commodity.

of the main components.

The content of costs is often subordinated to the needs of management. In addition, due to the engagement in economic activity.

The content is different, and the cost meaning is also different. With the development of social economy and the improvement of enterprise management requirements, the concept and connotation of cost are constantly developing and changing, and the scope of cost that people can feel is gradually expanding.

Different economic environments, different industry characteristics, have different understandings of the connotation of cost. However, the economic content of cost can be summed up in two common points: first, the formation of cost is aimed at a certain goal, which can be tangible products or intangible products, such as new technologies and new processes; It can also be a service of some kind, such as education, the service goal of the health system.

Second, the cost is the cost incurred to achieve a certain goal, and the expenditure without a target is a loss, which cannot be called a cost.

The first process Degree of completion 100 200* approx. equivalent output = 150 * 25% = pieces.

The second process degree of completion (100 + 60 * approx. equivalent output = 200 * 65% = 130 pieces.

The second process degree of completion (100 + 60 + 40 * approx. equivalent output = 250 * 90% = 225 pieces.

Please refer to the following accounting system for accounting, which can be simplified according to your specific situation.

There is no general incumbency.

Only MBAs with dual degrees can be employed.

In addition, it is an on-the-job postgraduate course, and you can apply for a degree certificate without a degree certificate 65903585