How do you correctly distribute the material to the finished product? What are the methods?

The cost of direct materials directly used in the production of products in the basic production workshop, including the cost of fuel and power directly used in the production of products, should be specially set up for cost items such as "direct materials". These raw materials and main materials are generally used according to the product, and should be directly included in the "direct material" items of the cost of a certain product according to the receiving voucher, such as ore for smelting, sorghum for wine making, oil for soapmaking, etc., which are usually collected separately according to the product, which belongs to the direct cost and should be directly recorded in the "direct material" item of the cost of a certain product according to the receiving voucher. However, if it is the cost of materials consumed by several products, such as the materials used in the production of a chemical industry.

The appropriate allocation method should be used to allocate the "direct material" cost items charged to the cost of each product concerned. In the case that the consumption quota is relatively stable and accurate, the proportion of material quota consumption or the proportion of material quota cost is usually used for allocation, and the calculation formula is as follows:

1.Allocation rate = actual total material consumption (or actual cost) The sum of the fixed consumption (or fixed cost) of materials for various products.

2.The quantity (or cost) of materials that should be allocated for a product = the fixed consumption (or cost) of materials for that product * the allocation rate.

In addition to the above method of allocation, the cost of raw materials and main materials can also be allocated by other methods. For example, similar products of different specifications, if the structure of the products are similar, they can also be distributed according to the proportion of output or weight, and the specific calculation is carried out according to the above example.

It is recommended that you find a book on cost accounting and take a good look at it. Don't be so lazy, just ask others for answers, read the book in more detail, and there are example questions, which are easy to understand.

1. Under normal circumstances, if you don't use software, the warehouse or accountant can put the outbound order into the computer** and classify and summarize.

The number of materials consumed by each product can be accurately determined.

It is recommended that you gradually improve your accounting in the future.

The basic work of measurement, confirmation and original data acquisition is carried out to ensure the accuracy of accounting.

2. If the manufacturing cost is adopted.

Allocation methods, such as by volume, production man-hours, etc., will not be very accurate, because the materials consumed by different products are not necessarily proportional to production man-hours.

Relationship. It is recommended to adopt a method to allocate each product according to the price ratio, so that the principle of cost and selling price ratio is conformed. However, this method is only used if the raw material accounts for a large proportion of the cost.

For example: the selling price of A, B, C, and the three products is yuan, then the distribution ratio of product A is: 5 18

80,000 = 10,000. The distribution ratio of product b is: 6 18

80,000 = 10,000, and so on.

If the difference in performance between the two products is not very large, the output can be used for allocation. Although the accuracy is not as good as the real statistics, it is better than nothing.

For example, the output of product A is 100, and the output of product B is 80, and a total of 200 kg of material A is consumed, which is 50 yuan per kilogram.

aProduct distribution rate = 100 (100 + 80) =

bProduct distribution rate = 80 (100 + 80) =

a: Product material cost = 50 * 200 * yuan.

b. Product material cost = 50 * 200 * yuan.

It should be noted that if you use this method, you can't change it often, otherwise your costs will not be comparable.

One material used in the workshop produces two products, but it is not clear how much material is used for the two products - go to the workshop to calculate it yourself.

The production workers are well aware of this. Otherwise, the product will be messed up.

The distribution of raw materials must not be measured by man-hours. There will be large deviations. This is not the distribution of wages.

Take the total consumption of the last three months to calculate the monthly average consumption, and use it as the base to calculate.

The direct material cost of allocating the three products separated from material A should be.

If the total price of 100 tons of material A is 1000 yuan.

Then 1000 100 = 10 yuan, that is, the material cost per ton of material is 10 yuan, if a material sells 20 tons.

The material cost of material A 20 is: 20 * 10 = 200 yuan and so on