The cost of feed mills. The cost master is coming

Whether this thing is feasible is that the finished product is not into the finished product, into the semi-finished product warehouse, if a part of it is sold, it will be carried forward to sell this part of the finished product, carry forward the cost of the sold, and the finished product account is always zero at the end of the month. The specific operation is that the production workshop receives raw materials for production according to the picking list, completes the production, and carries it forward to the semi-finished product warehouse (semi-finished products on the account) according to the actual cost, and if there is sales, it is carried over to the finished product according to the sales part. If there is rework, it is also the workshop with the picking list, receive semi-finished products for processing, the value is calculated according to the weighted average cost of semi-finished products, and after the processing process is completed, there will be a new cost of semi-finished products, which is still in the semi-finished product warehouse.

It is recommended to use the weighted average, which can balance the monthly sales cost.

Sometimes you can email me, together**.

If you really want to give you a set of plans, I am afraid that you will explain in detail the production process, raw materials, products, finished products, etc. of your factory, as well as what it means to repeat and repeat.

However, my analysis of your situation is not complicated, the production process of feed is simple, and your boss arbitrarily sets up product types to indicate that your factory is small.

As a reminder, the following subjects are enough to deal with your costing problems, depending on whether you can use them.

Production costs, manufacturing expenses, work-in-progress, finished products, other operating expenses, inventory goods.

The forest is big, and there are all kinds of birds!

Summary. The impact of procurement cost on the production cost of stuffing is very important. Procurement cost refers to the expenses required by enterprises to purchase raw materials, semi-finished products and other means of production, which is an important part of the production cost of enterprises.

If enterprises can effectively control procurement costs, they can reduce the production costs of stuffy materials. On the one hand, enterprises can reduce procurement costs by purchasing a large number of raw materials and semi-finished products, thereby reducing the production cost of stuffy materials. On the other hand, enterprises can reach a long-term cooperative relationship with the best business to obtain more preferential products, so as to reduce procurement costs, and then reduce the production cost of stuffy materials.

In addition, enterprises can also improve procurement management processes, improve procurement efficiency, reduce procurement costs, and thus reduce the cost of stuffy production. In short, the impact of procurement cost on the production cost of stuffy material is very important, and enterprises can reduce the production cost of stuffy material by reasonably controlling the procurement cost.

The cost of procurement is very important for the impact of the cost of production and production. Procurement cost refers to the expenses required by enterprises to purchase raw materials, semi-finished products and other means of production, which is an important part of the production cost of enterprises. If enterprises can effectively control procurement costs, they can reduce the production costs of stuffy materials.

On the one hand, enterprises can reduce procurement costs by purchasing a large number of raw materials and semi-finished products, thereby reducing the production cost of stuffy materials. On the other hand, enterprises can reach a long-term cooperative relationship with the best businessmen to obtain more preferential prices, so as to reduce the cost of procurement, and then reduce the production cost of stuffy smiles. In addition, enterprises can also improve procurement management processes, improve procurement efficiency, reduce procurement costs, and thus reduce the cost of stuffy production.

In short, the impact of procurement cost on the production cost of stuffy material is very important, and enterprises can reduce the production cost of stuffy material by reasonably controlling the procurement cost.

You've done a great job! Can you elaborate on that?

The impact of procurement cost on the production cost of stuff is very important, because the purchase cost accounts for a large part of the production cost of stuffulent. If the procurement cost is too high, it will lead to an increase in the production cost of stuffy, which will affect the sales of stuffy and thus affect the sales volume of stuffy. The reason for this situation may be that the purchased raw materials are too high, or the quality of the purchased raw materials is poor, or the quantity of purchased raw materials is insufficient, or the transportation cost of purchased raw materials is too high, etc.

The solutions to this situation are:1Strengthen procurement management to ensure that the purchased raw materials are reasonable, reliable in quality, sufficient in quantity, and reasonable in transportation costs.

2.Strengthen the inspection of raw materials to ensure that the quality of raw materials meets the requirements. 3.

Strengthen the storage management of raw materials, ensure that the storage environment of raw materials is good, and avoid the waste of raw materials. 4.Strengthen the transportation management of raw materials, ensure the safety of raw materials, and avoid the waste of transportation costs.

Personal experience lead hand Zen tips: the impact of procurement cost on the production cost of stuffy material is very important, therefore, enterprises should strengthen procurement management to ensure that the purchased raw materials are reasonable, reliable quality, sufficient quantity, and reasonable transportation costs, so as to ensure the effective control of stuffy material production costs.

The feed industry generally uses a step-by-step approach to cost accounting. That is, the components of the product manufacturing cost are direct materials, direct labor and manufacturing expenses.

Supplement: Direct material cost: The actual cost method is used to calculate, and the cost calculation sheet, material cost allocation summary table, material issuance summary table, and the unit cost of each direct material in the material ledger are obtained.

Clause. 1. Non-production materials are credited to the cost of products. If the direct material amount of the costing sheet is greater than the allocation amount in the material cost allocation summary table, the reason should be further ascertained and the material user should be reviewed to see if the non-product consumable material is credited to the product cost. However, if the enterprise accountant consciously squeezes out the cost of the product, when the materials consumed are allocated, the non-production consumable materials will be directly allocated to the product cost, so that the amount of the cost calculation sheet and the material allocation summary table are equal.

If the problem cannot be exposed in the material allocation table, it can be reviewed through the non-productive project, that is, by using the "reverse check method", and after identifying the problem, the tax adjustment can be made according to the principle of who consumes and who bears. ）

Clause. 2. Confusing the cost of different products. Confuse the cost of different products through the material allocation ratio, and reduce the cost of best-selling products in the current period accordingly to reconcile profits across years. The review should pay attention to those common mixed raw materials that cannot be accurately identified as the consumption of the product, and the allocation mark, calculation method and accounting records should be scientifically selected when distributing.

The cost accounting of feed generally involves these factors:1Accounting for making feed raw materials 2Accounting for making feed machinery 3Calculate the production cost and sales cost of machinery according to the local situation.

In addition to reasonable feeding, it is also necessary to:

1) Strictly clean the pond and disinfect it, and remove wild trash fish and other food objects.

There are many wild trash fish and miscellaneous shrimp in the pond, and they will compete for bait with tilapia, and the ferocious fish will even eat tilapia, reducing the feed utilization rate, so attention should be paid to removing it. Generally, two methods can be used: dry pond cleaning or water pond clearing: when the dry pond is cleared, 75 kg of quicklime or 4 5 kg of bleaching powder can be used per mu; When the pond is cleared with water, 150 kg of quicklime can be used per mu to splash the whole pond, and try to mix the soil at the bottom of the pond with quicklime to completely kill parasites, pathogens and wild trash fish, etc., reduce the object of contention, and improve the utilization rate of feed.

2) Pay attention to reasonable stocking to ensure the mutual benefit and symbiosis of fish.

At present, the main culture methods are pond culture and cage culture. The fish suitable for polyculture with tilapia mainly include silver carp, bighead carp, grass carp, bream and freshwater pomfret. Every spring, when the water temperature rises and stabilizes above 18, winter seedlings can be stocked.

The pond is mainly raised, generally stocked with 1500 3000 tilapia fingerlings per mu, and at the same time, 50 100 silver carp and bighead carp fingerlings are polycultured to control water quality; When polyculture with other fish, 200 500 fish can be stored per mu. Tilapia can be cultured mono, main, or in combination in cages. Fingerlings should be large size is preferred, the size of the box is generally 10 50 grams of tail weight, and the average size of 30 grams is better.

The stocking amount should be determined according to the water quality conditions, when the dissolved oxygen content is more than 3 milliliters, the stocking density is 40 100 fish per cubic meter of water. In addition, as the fish continues to grow, in order to adjust the breeding density and improve the efficiency, it can be caught in batches and released in rotation to adjust the fish carrying capacity in the water body and improve the feed return. (3) Regularly adjust the water quality to provide a good feeding environment.

The quality of water quality affects the growth speed and feed coefficient of tilapia. Tilapia likes fresh water quality, good water quality, rapid growth, and few diseases, so it can make full use of bait and reduce the bait coefficient. Therefore, the cultivation of tilapia should pay attention to regulating the water quality and keeping the water fresh.

Generally, it is required that the water is yellow-green, the transparency is 30 40 cm, and the dissolved oxygen is 5 mg or more as well. When pond farming, it is necessary to change the pond water frequently, maintain fresh water quality, and strictly prevent floating heads and flooding ponds. Generally, every 15 days or so, add new water 1 time, each time the water is changed 10 20 cm, so that the pond water depth is kept at about meters, and the number of water changes can be appropriately increased in the high temperature season.

During the breeding period, depending on the weather, water temperature and fish feeding, appropriately open the aerator to increase oxygen, in the weather changes, low air pressure, dissolved oxygen in the water is less than 3 milligrams of fish floating head, to increase the frequency and time of start-up. When the reservoir cage is cultivated, the cage should be brushed frequently, and the dirt and attached algae in the cage should be washed away, so that the water body can be fully exchanged. It is also necessary to check the box regularly and repair the damage in time to avoid running fish or ferocious fish from entering the box.

If necessary, the cage should be constantly adjusted, and with the rise and fall of the water level of the reservoir, the cage should be adjusted to the appropriate position of the water depth, so that tilapia has a good feeding environment.

Feed production and processing costs are the production expenses incurred by feed mills for the production of products or the provision of labor services, including various direct material costs and manufacturing costs. The potential reduction of feed mills is mainly to eliminate the cost of feed raw material consumption, and to carry out scientific and reasonable cost control for the feed processing process, so as to reduce the cost of the processing process and create benefits for the enterprise.

To control the following costs:

1.Control electricity bills.

2.Control of coal bills.

3.Reasonable control of spare parts inventory.

4.Reasonable control of maintenance costs.

5.Accelerate the upgrading of process equipment.

6.Raw material loss in feed mills.

7.Comprehensively consider the cost of raw materials and its processing and manufacturing costs.

8.Strengthen the training of employees and cadres of feed mills.

9.Scientific management.

10.Control security costs.