Is the fee for the use of production tools and utensils a direct fee?

The cost of using production tools and appliances is the cost of measures, which is a direct cost. The fee for the use of tools and utensils is an enterprise management fee and is an indirect cost.

The fee for the use of tools and utensils is a management expense, which is generally used by the management personnel of the service project; Production tools and utensils refer to those directly used for production; There are two types of fees: the fee for the use of production tools and utensils and the fee for the use of tools and utensils.

1. Direct expenses are also known as "direct expenses". Expenses incurred in transporting production. Symmetry of "overhead". When shipping costs are calculated separately for different shipping products.

Direct costs can be directly attributed to the cost of passenger or freight products, such as passenger car maintenance and truck maintenance costs, which can be calculated as passenger and cargo transportation costs respectively. The nature of direct costs is relative and is related to the size of the object of transportation cost calculation.

2. Indirect costs are also known as "allocation expenses". Costs incurred in conjunction with the completion of two or more shipments. Symmetry of "direct costs".

When calculating the cost of different transportation products separately, it is necessary to use a certain apportionment method to calculate and distribute through certain indicators in order to calculate the cost of passenger and freight products separately.

The use of production tools belongs to the direct cost, and the use of tools and appliances belongs to the management fee, as for the difference between the two, I don't know, the exam is just like this, and the Chinese exam is to chew the words, inexplicably.

The cost of using production tools belongs to the total price of the measure items in the measure fee, and the measure fee and the direct engineering cost (manpower and machine) belong to the direct cost, so the cost of using the production tool belongs to the direct cost.

These upstairs... This should be included in the measure fee.

It is a business management fee.

Equipment costs, generally refers to the purchase of fixed assets, machinery and equipment, etc., the amount of these expenditures is relatively high, generally more than 2,000 yuan, the equipment service life is longer, generally more than 3 years, in the process of use to maintain the original material form.

If the equipment cost is included in the period cost and manufacturing cost, it generally refers to the cost incurred for the maintenance and maintenance of the equipment.

The cost of tools and tools generally refers to the expenses incurred in the purchase of tools or appliances that belong to the type of low-value consumables, and the amount of these expenses is generally small, ranging from a few hundred yuan to several thousand yuan. The service life of tools and tools is generally short, generally not more than 5 years. In addition, it is generally easy to move and is not very large.

The cost of purchasing equipment and tools is composed of the cost of equipment and the cost of purchasing tools, appliances and production furniture. In industrial construction projects, the cost of equipment and tools is linked to the organic composition of capital, and the proportion of equipment and equipment costs in investment costs means the progress of production technology and the degree of organic composition of capital.

1) Equipment purchase cost refers to the cost of equipment, tools and appliances purchased or self-made for construction projects that meet the standard of fixed assets. The so-called fixed asset standard refers to the service life of more than one year, and the unit value is above the limit stipulated by the state or various competent departments. All equipment, tools and appliances purchased or self-made in the new workshops of new projects and expansion projects, regardless of whether they meet the standard of fixed assets, are included in the purchase cost of equipment and tools.

The equipment purchase cost includes the original price of the equipment and the transportation and miscellaneous expenses of the equipment, namely:

Equipment purchase cost Equipment original price or imported equipment CIF price Equipment transportation and miscellaneous expenses.

In the above formula, the original price of equipment refers to the original price of domestic standard equipment and non-sock standard equipment. The transportation and miscellaneous expenses of the hood equipment refer to the packaging and packaging material costs, transportation costs, loading and unloading costs, procurement fees, warehouse storage fees, and handling fees of the supply and marketing department that are not included in the original price of the equipment. If the equipment is owned by the equipment company**, the service fee of the equipment company should also be included in the equipment transportation and miscellaneous expenses.

2) The purchase cost of tools and production furniture refers to the cost of equipment, instruments, work card molds, appliances, production furniture and spare parts that are not enough to meet the standard of fixed assets that must be purchased in the preliminary design of new projects or expansion projects.

Correct answer d

Answer analysis This question examines the cost of using construction machinery and tools and the cost of enterprise management. Enterprise management fees refer to the expenses required by construction and installation enterprises to organize construction, production and operation management, including: (1) management personnel's salaries; (2) office expenses; (3) Travel and transportation expenses; (4) Fees for the use of fixed assets; (5) Fees for the use of tools and utensils; (6) Labor insurance and employee welfare; (7) Labor protection fees; (8) Inspection and test fees; (9) Trade union funds; (10) Employee education funds; (11) Property insurance premiums; (12) Financial expenses; (13) Taxes; (14) Others, including technology transfer fees, technology development fees, bidding fees, business entertainment fees, greening fees, advertising fees, notary fees, legal counsel fees, audit fees, consulting fees, insurance fees, etc.

Can I buy a tool directly into the manufacturing cost?

If the purchase amount is the same as the received amount, it can be directly charged to the manufacturing cost without going through the low consumables account. However, the full cost is recorded in this way, i.e. a one-time apportionment. If it is "hardware tools, some are not so easy to break", you can use the five-five apportionment method, so that it must be included in the low-value consumable account first, and then the cost will be written off in two parts.

Use the five-to-five apportionment method. At the time of procurement.

Borrow: packaging and low-value consumables - tools.

Credit: cash on hand bank deposits accounts payable.

When receiving, 50% of the cost is carried forward.

Borrow: manufacturing costs.

Credit: Packaging and low-value consumables - tools.

At the end of the year, the remaining 50% of the cost will be written off.

Borrow: manufacturing costs.

Credit: Packaging and low-value consumables - tools.

The fee for the use of tools refers to the purchase, maintenance and amortization of production tools, appliances, furniture, vehicles and inspection, testing, surveying and mapping, fire-fighting appliances that are not fixed assets in the management and use of disorderly rules.

It refers to the purchase, maintenance and amortization expenses of production tools, appliances, furniture, vehicles and inspection, testing, surveying and mapping, fire fighting appliances that are not fixed assets.

It refers to the management and use of production tools, appliances, furniture, vehicles, and inspections, tests, virtual measurements, and fire-fighting appliances that are not fixed assets.

The first is that the direct construction cost includes labor costs, material costs, construction equipment usage costs, and measure costs. Expenses such as automobiles for administrative departments are indirect expenses.

Hello The textbook is very general, I will consider the actual accounting processing to say that the production tools, utensils, furniture to see which department is used, if it is used by the workshop and other production departments, it should be directly into the production cost, should be the other direct costs you said.

If the company buys furniture, tools, etc., it will be included in the management expenses - office expenses, etc. as a period expense. Note that if the original value of furniture is greater than 5,000 yuan, it should be regarded as a fixed asset from the perspective of tax law.

From a practical point of view, it generally depends on the use of the department to consider what kind of expenses are considered according to the situation, so it may also be sales expenses and R&D expenses.