How do machine manufacturing companies do cost accounting

Accounting Methodology. 1.Correctly delineate the boundaries of various expenses, such as the boundaries between revenue expenditures and capital expenditures, non-operating expenses, product production costs and period expenses, the boundaries between the current product cost and the next product cost, the boundary between the cost of different products, and the boundary between the cost of products and finished products.

2. Conscientiously implement the relevant laws and regulations on cost expenditure, and deal with the expenditure according to the scope of cost expenditure.

3.Do a good job in the basic work of cost accounting, including: establishing and improving the original vouchers and records of cost accounting, and reasonable voucher delivery process; Formulate consumption quotas for working hours and materials, and strengthen quota management; Establish a system for the measurement, acceptance, issuance and inventory of materials and materials; Establishment of internal settlement** and internal settlement system.

4.According to the production characteristics and management requirements of the enterprise, select the appropriate cost calculation method, determine the cost calculation object, the procedure for collecting and including the cost of the product, the cost calculation period, and the division method of the product cost between the finished product and the product. There are variety method, batch method and step method, in addition to classification method, quota method and so on.

Here's a suggestion for you.

You can number your customers.

Put the same number as the customer on the thing you process.

Have the processor put the customer number on the workpiece.

I'm making a workpiece tracking order.

It has the name of the processing person on it.

Use the machine model.

Time. Blank weight.

Finished product weight. This is the method used in my factory.

First, first calculate the cost of raw materials required, pay attention to the appearance of scraps, please calculate a reasonable coefficient (that is, material utilization rate or loss rate), pay special attention to reality**. Rigorous calculation of the cost of man-hours (i.e., the cost of man-hours) for each process in the manufacturing process, plus additional energy costs.

Co-ordinate the management expenses of the enterprise. Estimate the selling and service fees for your products. This is a more detailed algorithm. If it is a budget in advance, it is necessary to have the relevant technology and experience, and the cost budget engineer will complete it.

Second, the cost calculation method.

A method of aggregating production expenses by a certain cost object in order to calculate the total cost and unit cost of various products. The most basic cost calculation methods are: variety method, batch method, and step-by-step method.

The determination of the cost calculation method depends to a large extent on the characteristics of the production of the enterprise and the requirements of cost management.

For example, in the case of large-scale, single-step production, it is only required to calculate the cost according to the variety of the product, and this cost calculation method is stable to the variety method.

For another example, in the case of multi-step production of a single small batch, because the production is organized according to the customer's order and the production batch organized by the enterprise, the product cost should be calculated according to the order or production batch, and this cost calculation method is called the batch method. In the case of large-scale multi-step production, it is often not only required to calculate the method by product variety, which is called the step-by-step method.

Calculation procedure in the method of calculating the production cost of the product:

1. Determine the cost calculation method. Before you start costing, it's important to decide which costing method to use. The methods commonly used are the variety method, the batch method, the step-by-step method, etc.

This should be selected according to the characteristics of the production process and production organization, as well as the requirements of cost management.

2. Set up the relevant cost calculation account. In order to calculate the cost of the product, it is necessary to set up a special account, ie"Production costs"Account. The debit side pools the various expenses incurred for the production of the product, and the credit side reflects the manufacturing cost transferred out of the product after completion.

For a certain costing object, the expenses incurred are nothing more than two types:

Direct Expenses. Indirect costs, i.e., costs that are common and not directly serve the production of the object. If the enterprise only produces one product, there is no difference between direct and indirect costs, and both should be directly included in the cost of the product. However, companies generally produce a variety of products.

In this way, direct costs can still be charged directly to the cost of the product, while indirect costs must be pooled and then allocated to different costing objects. In this way, it is necessary to set up a separate account first, ie"Manufacturing costs"Account. "Manufacturing costs"The function of the account is to collect various overheads and allocate them to the costing object reasonably.

If there are many scrap and stoppages, it is necessary to collect information about scrap and stoppage losses and set up a special one"Scrap loss"with"Downtime losses"account, to pool these losses to"Scrap loss"with"Downtime losses"The account is debited, and then appropriately treated and transferred out on its credit: in the case of a normal loss, it should generally be allocated to the cost of the product; Otherwise, it should be transferred to administrative expenses or non-operating expenses.

According to the requirements of the accrual basis, the expenditure incurred in production does not necessarily have to be included in the production cost, and the period of expenditure may not be consistent with the cost calculation period. There are two scenarios after an expense is incurred:

The expenses incurred in production are fully benefited in the current period, and the benefits are not deferred to the next period. In this case, the cost should be charged directly"Production costs"or"Manufacturing costs"Account.

Expenses incurred in the current period shall not be borne by the current period. There are two situations in which the expenses are incurred first, and then the costs are included.

This situation should be set"Expenses to be amortized"account, debited when disbursed"Expenses to be amortized"account, which is credited when the cost is amortized in installments"Expenses to be amortized"Account. Costs first, expenses later. This situation should be set"Withholding Expenses"account, when the current cost is charged, the relevant cost account is debited and credited"Withholding Expenses"account, payment re-debit"Withholding Expenses"Account.

One is the material; the second is heat treatment;

the third is the cost of each process;

fourth, the cost of packaging;

fifth, logistics costs;

Sixth, taxes. 7. Marketing costs;

Eight is profit. <>

1. Comparative analysis method

The comparative analysis method is a method to expose the contradiction through the comparison of the data of the cost indicators in different periods (or different situations).

2. Chain substitution method

It is also known as the chain replacement method and the chain substitution method. It is a calculation method for determining the degree of influence of various factors that cause changes in an economic indicator. Scope of application:

In cases where several interrelated factors jointly affect an indicator, this method can be applied to calculate the degree to which each factor affects the change in the economic indicator.

3. Correlation analysis

There is an interdependence between the various economic indicators of enterprises, and if one index changes, it will affect other economic indicators. For example, the change of production quantity will inevitably cause a corresponding change in cost, and the correlation analysis method is used to find out the regularity of the relationship between the relevant economic indicators, which is the correlation analysis method.

Significance of cost analysis:

1. The ex-ante analysis of the cost refers to the cost before the cost is formed. Conducting a pre-event cost analysis can enable the enterprise to have a reliable goal for cost control.

2. The in-process analysis of costs refers to the analysis of the results of the cost plan being executed. The main purpose of the in-process analysis is to control costs and prevent the actual cost from exceeding the target cost.

3. The post-control of the cost refers to the analysis of the results of the actual implementation of the cost. The post-mortem analysis is mainly to evaluate the results of cost implementation, analyze the causes of problems, and summarize the experience of cost reduction, so as to facilitate the development of cost control activities in the next period.