How to calculate the cost of pesticide production, the cost accounting method of agricultural produc

To calculate the production cost of pesticides, the method of industrial cost accounting can be used.

The cost of pesticide production consists of the following parts:

1.Cost of the original drug: the original drug** (split into 100% content**) * the actual content.

2.The cost of additives: It has a lot to do with the dosage form, generally ranging from 3000-10000 yuan tons.

3.Packaging fee: related to the packaging grade and specifications, such as more than 5L barrel 2000 yuan ton, roll film about 10000 yuan ton, powder packaging bag is generally a few cents a piece, more than 1000g in about 1 yuan, etc.

4.Freight: related to the distance, generally 3-4 yuan per kilometer ton.

5.Manufacturer's profit: related to the manufacturer, it is difficult to determine.

Accounting for pesticide production costs also includes the aggregation of material costs, various expenses and depreciation, and finally carries forward the costs to become finished products. Each section has a detailed calculation formula and steps, which I can provide further if needed.

Hello, accounting from the following aspects:

1. The purchase cost of the original drug 2, the additives** 3, the packaging materials** 4, the wage cost 5, the water and electricity expenses 6, and the storage costs.

7. Transportation costs 8. Taxes.

Based on the above aspects, a cost price can be calculated, but this is not the ex-factory price, because the company's profit has not been calculated.

As in industrial enterprises, direct materials, direct labor, and manufacturing costs.

Hello; 1.The input-output method focuses on the control of the quantity consumed by agricultural products, and the tax authorities verify the quantity of agricultural products consumed by the sales unit in accordance with national standards, industry standards and industry recognized standards, and the taxpayers calculate the allowable deduction of agricultural products input tax in the current period according to the unit consumption and the quantity of goods sold per month, the average purchase unit price of agricultural products, and the deduction rate of input tax on agricultural products. 2.

The cost method focuses on the control of the amount of agricultural products consumed, and the tax authorities determine the proportion of the purchase cost of agricultural products consumed in the production cost according to the taxpayer's annual accounting data, and the taxpayer calculates the allowable deduction of agricultural product input tax in the current period according to the proportion and the monthly main business cost and the deduction rate of the input tax of agricultural products. 3.The reference method is that for new taxpayers or taxpayers' new products, the tax authorities are approving the deduction standards of the industry to which they belong or other taxpayers of the same or similar nature.

Summary. The calculation of the production cost of agricultural products is the sum of the material costs and labor costs consumed per unit of agricultural products. Among them, material costs = direct production costs + indirect production costs; Labor cost = direct production labor + indirect production labor.

How to calculate the cost of agricultural products.

Hello, dear, glad your question, is coding words, please later.

The calculation of the production cost of agricultural products is the sum of the material costs and labor costs consumed per unit of agricultural products. Among them, material costs = direct production costs + indirect production costs; Labor cost = direct production labor + indirect production labor.

The continuous flow of production activities is divided into various periods according to a certain stage (such as month, quarter, year), and the cost of product dust in each period is calculated separately. The periodization of cost accounting must be consistent with the monthly, quarterly, and annual periods of the accounting year, so as to facilitate the calculation of profits.

How to cost the office.

The cost of the office includes, purchase, rent, water and electricity, employee salaries, meals, travel expenses, transportation expenses, ** expenses, advertising expenses, office supplies, business entertainment expenses, etc., too much to pay for which respect.

What year was the abolition of the agricultural tax.

Agricultural tax is a kind of tax levied by the state on all units and individuals engaged in agricultural production and with agricultural income, commonly known as "public grain". On December 29, 2005, the 19th meeting of the Standing Committee of the 10th National People's Congress decided to formally repeal the Regulations of the People's Republic of China on Agricultural Tax from January 1, 2006. This marks the retirement of the agricultural tax that has lasted for 2,600 years in our country.

The abolition of the agricultural tax has brought tangible material benefits to hundreds of millions of peasants, greatly aroused their enthusiasm, and once again liberated the rural productive forces.

Legal basis:

If pesticides only have cost tickets and no sales revenue tickets, then it is impossible to accurately calculate the revenue of pesticides. However, you can estimate your earnings by using the following methods:

Based on sales records: If you have sales records, you can count the sales volume of each month and multiply it by the unit price to get the sales volume for each month. These sales can then add up to trillions to get the total revenue of pesticides.

By market**: If you don't have a sales record, you can estimate your revenue based on the market**. You can estimate your pesticide sales each month by referring to the market** of similar products, and then add up these sales to get the total pesticide revenue.

Based on cost and profit: If you have a pesticide cost celery spring ticket, you can calculate the cost per unit of pesticide. Based on sales over the past few months or a year, the company can then estimate the profit per unit of pesticide.

Multiply the profit per unit of pesticide by the volume of sales to get the profit for each month. Finally, the total revenue of pesticides can be obtained by adding up the profits of each month.

It is important to note that the above methods are all methods of estimating income, and actual income may vary due to various factors. If accurate financial data is required, it is recommended to consult a professional accountant to handle it.

To see if the cost of the ticket is enough, the invoicing cost calculation method is: cost per mu mountain J = value-added tax + local tax + stamp duty + income tax. For example, the purchase of a batch of goods to get a VAT invoice, the total price and tax is 9,800 yuan, value-added tax, local tax, stamp duty, income tax.

Cheng Xun Chong promissory note is a tax problem that many enterprises will face, can be used as a cost, to deduct the corresponding cost, is the mechanism of the financial department only oak is relatively complete, if the enterprise lacks a large number of cost invoices, I believe that many business owners and finance are deeply aware of the use of other bills to deduct the cost of bills.

I don't know if the seedlings you are talking about are fruit trees or fast-growing trees or economic trees, because this is very important, the finished seedlings have reached a saleable state, and they want to form assets, so one is a consumable asset and the other is a productive asset, of course, the question is the allocation of costs, and it has nothing to do with it, but there is a question about whether your 2,000 seedlings can be sold if they are not grafted, and whether they can continue to grow in the field if they can't be sold, this needs to be known.

To get to the point, the production cost should be subdivided into details, such as seedlings (seeds), ground rent, labor costs, agricultural materials, and others (depreciation of agricultural machinery or other management expenses in the field).

The labor cost generated by your grafting is the majority (other costs generated by grafting can be distinguished, and they should also be collected), so look at the labor of grafting in the detailed account, and all of them should be borne in 5000 finished seedlings + 3000 semi-finished products.

For example, the cost of this part is 3000 yuan, 3000 yuan should be distributed in the finished seedlings and semi-finished products, 3000 (5000 + 3000) = yuan per plant; Then the remaining 10000-3000=7000 should be distributed among the three forms of seedlings.

1) If all 2000 seedlings are grafted but not survived, how should the production cost be distributed between finished seedlings, semi-finished seedlings and seedlings?

10000 8000 = yuan.

Finished seedling allocation: 5000*

Semi-finished seedlings: 3000*

The seedlings are all dead and do not need to be distributed (assuming that there is no ** value, and it is not used to burn the fire).

2) If 2,000 seedlings have never been grafted, how should they be allocated?

7000 (5000 + 3000 + 2000) = cost per plant.

Finished seedlings should be distributed:

Semi-finished products: seedlings:

You're probably talking about pesticide preparations.

To reduce costs, you must first understand its cost composition.

1 original ingredient (active ingredient).

2. Additives. 3. Packing.

4. Processing fee. 5. Packing cost.

6. Other expenses (sales and administrative expenses, we will not talk about here, all products are similar).

Let's talk about the peculiarities of pesticides.

The choice of active ingredients is about choosing the right one, not the best. For example, the production of 5% avermectin emulsifiable concentrate, then you only need to choose avermectin ointment, you don't have to choose avermectin original drug powder, the former is actually the latter production of scraps (because of the large amount, so some factories are not delicate to the original drug, directly made into ointment, not only cheap, but also can save a part of the filler and additives) so under the premise of ensuring the efficacy, to choose the most suitable state of active ingredients.

Additives are the bottleneck of domestic pesticide production, and reasonable and effective additives can greatly reduce costs, improve efficacy, and increase safety.

The impact of processing methods on the cost will also be relatively large, such as domestic WDG, is a kind of production process that outweighs the losses, such as 70% imidacloprid WDG, if 70% of imidacloprid WP is made, the processing cost can be reduced by about 5000 yuan, the cost of additives can be reduced by 2000-3000, and the efficacy can be increased by 10-30%, because most of the domestic WDG processing is made into WP first, and then water is added to make granules, and then dried, not to mention the loss of the production process. Moreover, it will destroy the adjuvant system to a greater extent, so the additive formula of WDG is often much higher than that of WP, but the effect is not good.

Packaging costs are also a big factor in the impact: because many domestic enterprises are still using manual or simple mechanical packaging, the cost of a 500g packaging and 2g packaging may be 20,000 yuan per ton, plus the appearance design of the business for marketing additions, a series of additional packaging such as boxes and boxes, the cost difference is more.

Let's talk about this first, I don't know if it will be useful to you.

Cost, first of all, the cost of raw materials you purchase, labor costs, water and electricity costs, machine depreciation costs, manufacturing costs, management fees, etc., as long as the cost of processing casings is all calculated, added together, this is the total cost.

Finished product quantity: the main product and by-product are all weighed according to the weight, and after the total weight is calculated, the total cost is calculated according to the ratio of the main product and the by-product to the finished product, and then the unit cost is calculated according to the shared cost.

For example, the total cost of the production of casings is 18 million yuan, the total weight of the main product of the casing is 12,000 kg (that is, 24,000 pieces), and the weight of the by-products is 9,000 kg, and the respective costs are allocated.

First, calculate the ratio of each to the finished product:

Casing ratio 12000 (12000+9000)*100%.

The proportion of by-products is 9000 (12000+9000)*100%.

Costs to be allocated to each:

Casings cost 1800*

By-product cost 1800*

The unit cost of the casing (cost per handful).

That's the way it goes, but I'm going to make it easier to attribution to the total cost, and you can adjust it according to your actual needs.

As a material before sorting, as a finished product after sorting and packaging, the cost of the sorting process can be directly apportioned into the finished product, guessing that this processing process may only have: labor costs, packaging, waste, and then there may be some water and electricity bills.

Since the production of agriculture, forestry, animal husbandry and sideline fisheries is affected by the natural growth cycle, it is not possible to completely match the costing period. Generally speaking, for the production of rubber, dairy cows, poultry, industrial and sideline industries that often have product output, the actual cost of the product should be calculated on a monthly basis; For grain, cotton, fruit, mulberry, tea and other products that are harvested only once or several times a year, the actual cost of the product should be calculated in the harvest month of the product, therefore, the cost calculation period of agricultural products can be regular or irregular.

In order to correctly calculate the cost of agricultural production, accounts such as agricultural production cost, forestry production cost, and animal husbandry production cost should be set up separately according to different types of production.

For auxiliary production expenses and mechanical operation expenses, auxiliary production and mechanical operation expenses can be set up under the production cost account of each industry for collection and distribution, and another level account can also be set up for accounting, which is first collected according to the location where the expenses are issued, and then allocated and included in the detailed account of the cost of each industry.