How does the amount of manufacturing expenses for the carry over auxiliary production workshop come

There are two ways to deal with the various manufacturing expenses incurred in the auxiliary production workshop: if the auxiliary production workshop sets up a "manufacturing expense" sub-account, the manufacturing expenses incurred can be collected in the "manufacturing cost" sub-account of the auxiliary production workshop first, and then redistributed and transferred to the auxiliary production cost at the end of the period; If the auxiliary production workshop does not set up the "manufacturing expense" sub-ledger, the auxiliary production cost sub-ledger can set up some more columns, and the manufacturing expenses incurred can be directly collected into the auxiliary production cost sub-ledger.

1. If there is no "manufacturing cost" sub-account in the auxiliary production workshop, the auxiliary production expenses incurred can be recorded as follows:

Borrow: Auxiliary production costs – workshop (or product).

Credit: raw materials.

Employee compensation payable.

accumulated depreciation, etc.

2. If the auxiliary production workshop sets up a "manufacturing expense" sub-account, the auxiliary production expenses incurred are made as follows:

Borrow: Auxiliary production costs – workshop (or product).

Manufacturing expenses – auxiliary production workshops.

Credit: raw materials.

Employee compensation payable.

accumulated depreciation, etc.

3. Carry-over at the end of the period.

Borrow: Auxiliary production costs – workshop (or product).

Credit: Manufacturing Expenses – Auxiliary Production Workshop.

To be allocated - manufacturing costs - repair workshop 2400, repair workshop to accept transportation workshop services 2000 units, bear costs 440

Total 2840

To be allocated - manufacturing cost - transportation workshop 3200, transportation workshop to receive repair workshop services 1600 units, bear cost 768

Total 3968

1. If there is no "manufacturing cost" sub-account in the auxiliary production workshop, the auxiliary production expenses incurred can be recorded as follows:

Borrow: Auxiliary production costs – workshop (or product).

Credit: raw materials.

Employee compensation payable.

accumulated depreciation, etc.

2. If the auxiliary production workshop sets up a detailed account of "manufacturing expenses", the auxiliary production expenses incurred shall be used as the following branch answers:

Borrow: Auxiliary production costs – workshop (or product).

Manufacturing expenses – auxiliary production workshops.

Credit: raw materials.

Employee compensation payable.

accumulated depreciation, etc.

3. Carry-over at the end of the period.

Borrow: Auxiliary production costs – workshop (or product).

Credit: Manufacturing Expenses – Auxiliary Production Workshop.

When manufacturing expenses are incurred:

Borrow: manufacturing costs, water and electricity, workshop staff salaries, etc.

Credit: Cash Bank Deposits.

At the end of the month, the cost is settled:

Borrow: Production Costs Auxiliary Production Costs.

Credit: manufacturing expenses, water and electricity, workshop staff salaries, etc.

In the previous example, the auxiliary production cost of the water supply workshop to be allocated is "manufacturing cost") in this **, the water supply workshop calculated by the algebraic method uses the yuan that should be allocated to the transportation workshop). In the same way, the other number is also calculated in this way, because the problem is the same, so it is the same as the data in the previous example.

Under the algebraic distribution method, the two auxiliary production workshops are used interchangeably. A system of simultaneous equations can be used to calculate the cost of labor or fuel power provided by the unit auxiliary production workshop. It is then allocated according to the actual consumption.

To be allocated - manufacturing costs - 2400 repair workshops, 2000 units of transportation workshop services are accepted by the repair workshop, and 440 are borne by the mountain

Total 2840

To be allocated - manufacturing cost - transportation workshop 3200, transportation workshop to accept repair workshop service 1600 single yard difficulty, bear the cost 768

Total 3968

If the product is directly consumed, it will be included in the corresponding cost item of the basic production cost. If it is the general consumption of the workshop, it will be included in the manufacturing expenses, and the redistribution at the end of the period will be transferred to the manufacturing cost items in the basic production into the stove and the original mining.

Auxiliary production cost: It is established to account for the auxiliary production department, especially the direct materials and direct labor of the auxiliary production department.

The methods of allocating auxiliary production costs mainly include direct allocation method, sequential allocation method, interactive allocation method, algebraic allocation method and planned cost allocation method.

Auxiliary production cost is the total production cost of auxiliary production workshop to provide certain products and services for basic production, when the enterprise carries forward the auxiliary production cost, you can set up the Yuxian hand manufacturing cost accounting, how to do the specific accounting treatment?

How to write accounting entries for carrying forward auxiliary production costs?

Borrow: Production Costs Auxiliary Production Costs.

Credit: Manufacturing expenses.

What is the cost of production?

The production cost account is to account for the various production expenses incurred by the enterprise in the production of products. This subject sets up two secondary sections: "basic production cost" and "auxiliary production cost". "Basic Production Costs" Level 2 Accounting for the expenses incurred by the enterprise in the production of products to complete the main production purpose, which 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.

What are the allocation methods for ancillary production expenses?

The allocation methods of auxiliary production expenses mainly include direct allocation method, interactive allocation method, planned cost allocation method, sequential allocation method and algebraic allocation method.

1. Direct distribution method.

The characteristic of the direct distribution method is that it does not consider the mutual provision of services or products between the auxiliary production workshops, but directly allocates the cost of each auxiliary production to each beneficiary unit other than the auxiliary production.

2. Interactive distribution method.

The cross-allocation method is characterized by the fact that the auxiliary production costs are completed through two allocations. Firstly, the labor services provided to each other within the auxiliary production workshops are distributed, and then the actual costs after the cross-distribution of each auxiliary production workshop are distributed among the beneficiary units outside the auxiliary production workshops according to the number of labor services provided to the outside world.

3. Planned cost allocation method.

The characteristics of the planned cost allocation method are that the labor services provided by the auxiliary production workshop for each beneficiary unit are allocated according to the planned unit cost of the labor services, and the difference between the actual expenses incurred by the auxiliary production workshop and the expenses transferred out according to the planned unit cost is all included in the management expenses by the simplified calculation method.

4. Sequential distribution method (trapezoidal distribution method).

The characteristics of the sequential distribution method are that the expenses are allocated in the order of how much the auxiliary production workshop benefits, the ones with fewer benefits are distributed first, and the ones that benefit more are distributed later, and the auxiliary production workshop that is allocated first does not bear the cost of the auxiliary production workshop that is distributed later.

5. Algebraic distribution.

The algebraic distribution method is characterized by the calculation of the unit cost of auxiliary production services or products according to the principle of solving simultaneous equations, and then the allocation of auxiliary production expenses according to the quantity and unit cost consumed by each beneficiary unit.

Manufacturing Expenses Carry-forward Production Costs - Auxiliary Production Costs Lease Accounting Entries:

Borrow: Production Costs - Auxiliary Production Costs, Credit: Manufacturing Expenses.

Ancillary Production Costs – Established to account for the ancillary production sector, especially the direct material and straight ridge transfer labor of the ancillary production sector. The auxiliary production cost is the total production cost incurred by the auxiliary production workshop, unit, or department to provide certain products and labor services for basic production. The methods of allocating auxiliary production costs mainly include direct allocation method, interactive allocation method and planned cost allocation method.

1. If you are an assistant student.

There is no "manufacturing cost" sub-account in the production workshop, and the auxiliary production costs incurred can be recorded as follows:

Borrow: Auxiliary production costs – workshop (or product).

Credit: Raw Materials - Employee Remuneration Payable - Accumulated Depreciation, etc.

2. If the auxiliary production workshop sets up a "manufacturing expense" sub-account, the auxiliary production expenses incurred are made as follows:

Borrow: auxiliary production costs - workshop (or product) - manufacturing expenses - auxiliary production workshop.

Credit: Raw Materials - Employee Remuneration Payable - Accumulated Depreciation, etc.

3. Carry-over at the end of the period.

Borrow: Auxiliary production costs – workshop (or product).

Credit: Manufacturing Expenses – Auxiliary Production Workshop.

In accounting, there is no manufacturing expense account in the general auxiliary production workshop, and the auxiliary production cost account is set up according to the auxiliary production workshop, and the basic production cost account and manufacturing expense account are set up in the basic production workshop, and the auxiliary production cost is allocated to the manufacturing cost of the basic production at the end of the month, and then the manufacturing cost of the basic production is allocated to the basic production cost account.

Generally, the manufacturing cost of auxiliary production is allocated first, and then the manufacturing cost of basic production is allocated; Because sometimes the cost of auxiliary production has to be transferred to the manufacturing cost of the corresponding basic production.

That is, the auxiliary production and manufacturing expenses are transferred to the auxiliary production costs, and then the auxiliary production costs are transferred to the manufacturing costs of the basic production.

Borrow: Production cost - basic production cost.

Credit: Production Costs - Auxiliary Production Costs.

Borrow: Production cost - basic production cost.

Credit: Production Costs - Auxiliary Production.

You need to learn cost accounting so that you can better solve your problems. A sentence or two is not clear.

It can be apportioned according to the quota working hours, and the quota consumption can be apportioned.