The production cost management system of the enterprise is required

Production cost management is to truly reflect the cost of the product through the calculation and analysis of the cost, and strengthen the cost management through the cost control system, so as to reduce costs and improve economic benefits. Cost management generally includes functions such as cost infiltration, cost decision-making, lead monitoring cost planning, cost accounting, cost control, cost analysis, and cost assessment.

Overheads are not part of the cost of production.

1. Management expenses are the expenses incurred by the enterprise for the organization and management of the production and operation of the enterprise, such as the company's expenses incurred by the administrative department in the operation and management (including the wages of employees of the administrative department, repair costs, material consumption family index, amortization of low-value consumables, office expenses and travel expenses, etc.).

2. The management expenses are calculated as period expenses in the accounting audit hole, and the management expenses incurred by the enterprise are in"Management fees"account accounting, and in"Management fees"Set up a subledger by expense item in the account and perform subledger accounting. End of period"Management fees"The balance of the account is carried forward"Profit for the year"There is no balance after the account.

Classification of management expenses:

1. Travel expenses.

The business trip expenses of various departments of the company include the cost of vehicles, ships and planes, accommodation, road and bridge fees, conference expenses, subsidies, business trip expenses, business trip expenses incurred with cars, business trip expenses for personnel going abroad, family visit expenses according to the contract and spouse visiting relatives in the company.

2. Vehicle expenses.

The gasoline costs, road maintenance costs, vehicle maintenance costs, and annual inspection fees and road maintenance fees for all vehicles (including transport vehicles) of the company are incurred by the company's leaders and departmental work vehicles. (Vehicle insurance is a property insurance premium).

3. Taxes should be included in the profit and loss of taxes and expenses (such as: local water conservancy, mineral resources compensation, etc.).

Management expenses are the expenses incurred by the enterprise for organizing and managing the production and operation of the enterprise, such as the company's expenses incurred by the administrative department in the operation and management (including the wages of employees of the administrative department, repair costs, material consumption, amortization of low-value consumables, office expenses and travel expenses, etc.). Management expenses are accounted for as period expenses in accounting, and the management expenses incurred by the enterprise are in"Management fees"account accounting, and in"Management fees"Set up a subledger by expense item in the account and perform subledger accounting. End of period"Management fees"The balance of the account is carried forward"Profit for the year"There is no balance after the account.

Difference Between Production Cost and Manufacturing Expense:

1. The specific content and procedures of accounting are different, the "manufacturing cost" account only reflects the various indirect costs incurred in the workshop, and the "production cost" collects all the expenses of production, including the manufacturing cost. Search for the Force.

2. The order of the accounting process is different. The manufacturing expenses incurred in the production process of the enterprise are first collected in the "manufacturing expenses" account, and then distributed and carried forward to the "production costs" of each product at the end of the period according to a certain distribution standard. <>