Can anyone introduce the cost accounting involved in the accounting of materials, labor and costs?

There are three stages of engineering construction projects in the construction industry: preparation period, construction period, and settlement period. How does the construction industry do accounts?

1. Construction costs include direct costs and indirect costs. Direct cost items include: 1) labor costs, 2) material costs, 3) machinery usage costs, and 4) other direct costs.

When the direct cost is incurred, it is directly included in the detailed account of "project construction - contract cost"; When the overhead costs are incurred, they are included in the "construction - overhead", and the allocation at the end of the period is transferred to the "construction - contract costs". 2. The construction enterprise shall settle the project price with the construction unit according to the provisions of the contract, and shall submit the "project price settlement bill" to the construction unit, also known as the "mid-term payment application form". After the audit of the supervising engineer and the approval of the construction unit, the accountant of the construction enterprise shall prepare the accounting voucher with the approved "project price settlement bill" as the original voucher

Materials, labor, and expenses in accounting refer to direct materials and direct labor in production cost accounting. For example, raw materials, production workers' wages are calculated as manufacturing costs. Manufacturing expenses are accounted for for indirect materials and indirect labor.

For example, the water and electricity costs and depreciation costs of the production workshop are indirectly related to the production.

There are generally four principles for the distribution of materials, labor and expenses in accounting: one is the principle of cause and effect, and the other is the principle of benefit; the third is the principle of bearing; fourth, relevant principles; fifth, the principle of time point; Sixth, the principle of justice. Materials are raw materials and auxiliary materials for production, labor is labor costs, and fees are manufacturing costs, which are the main three costs of production-oriented enterprises.

Classified according to the accounting subject and purpose.

According to the different accounting subjects and purposes, it can be divided into budget accounting and financial accounting.

Budget accounting: for the purpose of realizing public functions, with public assets as the accounting object, public affairs as the accounting basis, and public business results as the main assessment indicators, it has the characteristics of "public", "non-profit" and "financial". It is an accounting system applicable to all levels of departments, administrative units and all kinds of non-profit organizations.

Financial accounting: The for-profit economic entity is the accounting object, reflecting the financial status, operating results and cash flow of the enterprise, and serving to improve the internal management and economic efficiency of the enterprise. It is an accounting system applicable to all kinds of enterprises and commercial organizations.

Categorized by reporting object.

According to the different objects of its reporting, it is divided into financial accounting and management accounting.

Management accounting: It mainly provides information to the management of the enterprise as the basis for decision-making by various departments within the enterprise. There is no standard model and is not controlled by accounting standards.

The cost of materials can be directly confirmed according to the BOM confirmed during the R&D process, and then the project will be confirmed. Material cost errors are generally small. The rate of the material is actually the unit material cost of the product.

There are two types of labor costs: direct labor and indirect labor. Direct labor is the cost of production personnel directly involved in the processing and production process; Indirect labor belongs to the costs involved in the production personnel and quality personnel who are not directly involved in the processing and production process, including:

The management personnel of the production department and all the personnel of the quality department.

Manufacturing costs, in a narrow sense, refer to manufacturing costs. In a broad sense, it includes period expenses: administrative expenses, selling expenses.

Based on management analysis, there are many companies whose manufacturing expenses are the latter type. Specify a charge type, and then calculate the rate for the relevant type. Divide the total cost directly by the total number of man-hours.

The cost corresponding to the unit product can be directly multiplied by the rate per unit of product man-hours.

Direct materials, direct labor, manufacturing costs.

The material, labor and cost of the product are basically reflected in the inventory column of the balance sheet, which specifically reflects: the material is in the raw materials, the labor is in the production cost, the cost is in the manufacturing cost (and finally included in the cost), and finally reflected in the finished product.

Raw materials, workers' wages, sales expenses, administrative expenses, financial expenses.

Raw materials, workers' wages, manufacturing costs.

The recorded cost of raw materials includes the following:The cost of raw materials refers to all reasonable and necessary expenditures incurred by the enterprise materials from procurement to warehousing, including the purchase price, relevant taxes and fees (excluding the tax on the value of the increase in wisdom that is allowed to be deducted), transportation costs, loading and unloading costs, insurance premiums and other expenses attributable to the procurement cost.

The input VAT of general taxpayers.

It can be deducted, so this VAT is not included in the cost of raw materials.

In practice, enterprises can also collect the transportation costs, handling costs, insurance premiums and other expenses attributable to the procurement costs incurred first, and apportionment them at the end of the period according to the inventory and sales of the purchased materials.

1. The formula for calculating the actual cost of the balance of materials:

Answer: The actual cost of the balance of materials = the debit balance of the raw material account + the debit balance of the material cost difference (1) If the material cost difference is a credit balance, it is minus; If it's a debit balance, it's plus.

2) In the same way, when calculating the material cost variance rate, (the difference in the material cost at the beginning of the period + the difference in the cost of materials purchased in the current period) (the amount of raw materials purchased at the beginning of the period + the amount of raw materials purchased in the current period), the material cost difference here is also: the debit side uses the "+" sign, and the credit side uses the "-" sign.

3) The amount of raw material account is calculated by the planned price * quantity;

Actual amount - planned price * quantity = material cost variance;

4) If the above formula is calculated as a negative number, it will be credited to the material cost difference; If it is positive, it is debited on the material cost variance.

The "Raw Materials" account is used to account for the receipt, dispatch and balance of various materials in inventory. When the raw materials are accounted for at the actual cost, the debit side of this section registers the actual cost of the materials in storage, the credit side registers the actual cost of the materials issued, and the closing balance is on the debit side, reflecting the actual cost of the materials in stock of the enterprise.

Accounting method for raw materials: the materials purchased by the enterprise and have been inspected in the warehouse, according to the planned cost or actual cost, debit the raw materials, according to the actual cost, credit the material purchase or materials in transit account, according to the difference between the planned cost and the actual cost, debit or credit the material cost difference account.

Accounting method for raw materials: the materials purchased by the enterprise and have been inspected in the warehouse, according to the planned cost or actual cost, debit the raw materials, according to the actual cost, credit the material purchase or materials in transit account, according to the difference between the planned cost and the actual cost, debit or credit the material cost difference account.

(1) Calculate the unit cost of material A issued by enterprise A in April; (Don't forget to calculate the balance of raw materials at the beginning of the month).

20000-2000) + (2200 + 37000 + 51500 + 600) (2000-200) + (200 + 2950 + 5000 + 50) = 109300 10000 = yuan (kg).

2) According to the above materials, prepare the accounting entries related to material A in April.

1.When reversing the provisional accounts payable at the end of March.

Debit: Accounts Payable – Provisional Accounts Payable 2000

Credit: Raw Materials—A Materials 2000

2.When a material invoice is received, the bill is recorded in the actual amount.

Borrow: raw materials - a material 2200 (1800 + 400).

Tax Payable – VAT Payable (Input Tax) 306

Credit: Bank Deposits 2506

When 3,000 kg of material is purchased per day.

Borrow: materials in transit - A material 37000 (36000 + 1000 = 37000, unit cost 37000 3000 = yuan).

Tax Payable – VAT Payable (Input Tax) 6120

Credit: Bank Deposit 43120

4.When receiving the purchase of a material on the 8th and checking the receipt of 2950 kg.

Borrow: raw materials - A material 37000 (unit cost 37000 (3000-50) = yuan).

Credit: Materials in transit - A materials 37000

5.When 5,000 kilograms of material A is purchased with a bank draft.

Borrow: raw materials - a material 51500 (49500 + 2000).

Tax Payable – VAT Payable (Input Tax) 8415

Bank Deposits 20085

Credit: Funds in other currencies - bank draft 80,000

6.Self-made A material acceptance 50 kg when warehousing.

Borrow: Raw material - A material 600

Credit: Production cost 600

7.At the end of the month, when receiving amaterials.

Borrow: Production cost 65580 (6000*

Manufacturing cost 10930 (1000*.)

Overhead 10930 (1000*.)

Credit: Raw Materials 87440

Summary. A large part of the cost can be completely reduced, and the key is control. For every penny you reduce in costs or expenses, you earn an extra penny. All that is saved is net profit.

Doing a good job in cost control and expense control is one of the most important links in the operation process of every enterprise. The so-called enterprise management, in addition to the manager, is to manage money, and the use of money in the enterprise is basically the cost and expense, so if the management is good, the benefits will go up.

What is the impact of material and labor costs on profits in cost accounting.

Hello dear. Costs and expenses are both key factors that affect profits, and both are important.

The difference is that the cost determines the profit margin of your product, which directly affects the operating profit to a large extent, and controlling the cost is a key step; Costs can be broadly divided into fixed costs and variable costs. To a certain extent, the fixed cost can not be reduced again, and its controllable range is small, so it can only increase the control of Hengshan's variable cost.

A large part of the cost can be completely reduced, and the key is control. For every penny you reduce in cost or expense, you earn an extra penny. What is saved is net profit and Dongrun.

Doing a good job in cost control and expense control is one of the most important links in the operation process of every enterprise. The so-called enterprise management, in addition to the manager, is to manage money, and the use of money in the enterprise is basically the cost and expense, so if the management is good, the benefits will go up.

<>1. When the actual cost of purchasing raw materials is used, the payment has been paid and the goods have not been put into storage: borrow: materials in transit, borrow: tax payable - VAT payable imitation date (input rent and rollover tax), credit: bank deposit.

2. The material is inspected into the warehouse, and the actual and disadvantageous remaining costs of the materials transferred to the warehouse are calculated and carried forward: borrow: raw materials, credit: materials in transit.

3. Accounting entries when materials are put into production: debit: production cost, credit: raw materials.

4. Settlement of the cost of finished products: inventory goods, credit: production costs.