Costing schedule of lighting factory, with formulas

Costing can be done in the following steps.

1. You must master certain knowledge of cost accounting and understand the basic steps of cost accounting.

2. You must understand the production process of the object you want to account for and master its technological process [very important].

3. Establish a certain corresponding product accounting model, and calculate the product cost scientifically and step by step.

4. Scientifically calculate the quota of raw materials, wages and working hours, and reasonably allocate costs.

5. Keep abreast of the raw material market and control methods to reduce material costs.

6. Establish a target cost assessment mechanism. Strict control of production costs.

Other specific conditions must be determined according to the specific situation of your company.

The main costing reports are:

Raw material allocation table, expense allocation table, unit cost table, total cost table, etc.

The report used in the cost accounting of the enterprise should be determined according to the characteristics of the enterprise's production, and its own design and selected method.

You can learn from it, but you can't copy it, and your own design is the best and easy to use.

Production cost calculation is a very individual process, and the general ** cannot be completed, to give you a reference.

Good luck is afraid of harming the plate.

This data is ** on the map, and the final result is subject to the latest data on the map.

The purchase of consumables such as electric lamps is included in the subject mainly depends on the use

1. If it is bought and sold, it will be included in the cost of sales, that is, the cost of the main business. As for the sales expenses, it is the necessary expenses to sell these consumables, such as publicity expenses and so on.

2. If the production workshop buys the lighting for the rolling field, it will be included in the manufacturing cost. 3.If the management administrative department buys the lighting, it will be included in the management expenses.

Related Notes:

Lamps and lanterns are a general term for lighting tools, which are divided into chandeliers, table lamps, wall lamps, floor lamps, etc. Refers to the apparatus that can transmit, distribute and change the light distribution of the light source, including all the parts required for fixing and overhauling the protection of the light source except the light source, as well as the circuit accessories necessary for connection with the power supply.

Modern lamps and lanterns include home lighting, commercial lighting, industrial lighting, road lighting, landscape lighting, special lighting, etc. Home lighting from the birth of electricity appeared the earliest incandescent bulbs, and later developed to fluorescent tubes, and then to the later energy-saving lamps, halogen lamps, halogen tungsten lamps, gas discharge lamps and LED special materials of lighting, etc., all lighting fixtures are mostly still developed under the development of these light sources, such as from electric lamp holders to fluorescent lamp brackets to various craft lighting.

Abstract: Workshop lighting generally refers to the industrial and mining lamp, the commonly used light source on the market is metal halide lamp, induction lamp and LED lamp, these three lamps and lanterns, each of the three has its own advantages and disadvantages, specific choice, according to the actual situation of their own workshop, when purchasing workshop lighting, can be included in the manufacturing cost account, manufacturing cost is the production unit of the enterprise for the production of products or the provision of labor services and incurred, should be included in the cost of products or labor but there is no special cost of the production of the project. How to choose the specific workshop lighting and what costs are included in the workshop lighting.

Let's take a look! First, how to choose the lighting of the Zen room in the socks state.

Now there are more and more standard workshops, and there are still many workshops with a height of 10 meters and 12 meters in the manufacturing industry, because the company is mainly engaged in the production of medium frequency hot bending equipment and 3D metal atomization milling equipment, especially the latter, the overall height of the equipment will be in the range of 8-11 meters, which has high requirements for the floor height of the workshop, and the corresponding requirements for the lighting of the workshop have also been improved. So how to choose the workshop lighting?

The increase of the new market, the transformation of the old workshop need to select the workshop lighting, whether it is upgrading or adding, we will need to consider the lighting brightness, energy saving, use environment, cost performance and other aspects.

With the growth of technology, especially the development of LED lamp technology in recent years, the service life has been highly improved, and the categories and applications of LED lamps have gradually increased.

LED flood light, LED high bay light is suitable for the workshop track of the high place, more than 4m, the light angle is relatively large, if the installation position is low, the lighting effect can not be reflected.

LED three-proof lamps (waterproof, dustproof, anti-corrosion), LED panel lights, LED grille lights and hanging LED tubes, etc., are suitable for occasions with low height, such as offices, laboratories, and factories below 4m.

Therefore, when choosing, it is necessary to analyze the specific situation according to the specific situation, and the most suitable one is the best.

Second, what expenses are included in the workshop lighting.

Workshop lighting lamps can be included in the manufacturing expense account, the secondary detailed account can be set up for the amortization of low-value consumables, and the accounting entries are: borrow: manufacturing expenses - amortization of low-value consumables Credit: bank deposits and cash in hand.

Manufacturing expenses are the production expenses incurred by the production unit of an enterprise for the production of products or services, and should be included in the cost of products or services but do not have special cost items.

Manufacturing Expense Account:

1. Account nature: cost account.

2. Purpose of account: Accounting for the indirect costs incurred by the production workshop of the enterprise for the manufacture of products and the provision of labor services.

3. Account structure: debit is added and the actual manufacturing expenses are registered; The credit is reduced and the manufacturing expenses included in the cost of production are registered and allocated; General balance after carry-over at the end of the period.

4. Detailed account: Set up detailed accounts according to the production workshop, and set up columns according to expense items in the account.

The entire costing process, starting from the occurrence of production expenses, to calculating the total cost of the finished product and the unit cost. The costing procedure is generally divided into the following steps:

1) Review of production expenses. The various production expenses incurred should be strictly reviewed in accordance with the relevant systems and regulations of the state, the competent department at a higher level and the enterprise, so as to stop or investigate the economic responsibility for the expenses that do not comply with the system and regulations, as well as all kinds of waste and losses.

2) Determine the cost calculation object and cost item, and open the product cost account. The production type of the enterprise is different, the requirements for cost management are different, the cost calculation object and the cost item are different, according to the characteristics of the production type of the enterprise and the requirements of cost management, the cost calculation object and the cost item should be determined, and the product cost account should be opened according to the determined cost calculation object.

3) Carry out the allocation of factor costs. Summarize the various factor costs incurred, prepare a distribution table of various factor costs, and allocate them according to their use and include them in the relevant production cost detailed accounts. For the directly credited expenses that can be confirmed for the consumption of a certain cost calculation object, such as direct materials and direct wages, they should be directly recorded in the "production cost - basic production cost" account and the relevant product cost sub-account; For expenses that cannot be recognized, they should be collected and allocated according to the place or purpose they incur, and they should be recorded in the comprehensive expense accounts such as "manufacturing expenses", "production costs - auxiliary production costs" and "waste losses".

4) Carry out the allocation of comprehensive expenses. At the end of the month, the comprehensive expenses recorded in the accounts of "manufacturing expenses", "production costs - auxiliary production costs" and "scrap losses" are allocated using a certain allocation method, and are recorded in the "production costs - basic production costs" and related product cost details.

5) Divide the cost of finished products and the cost of products in progress. Through the allocation of factor costs and comprehensive costs, the allocation of various production expenses incurred, and the various production expenses incurred have been collected in the "production cost - basic production cost" account and the relevant product ledger. In the absence of a product, the production expenses collected in the product cost sub-ledger are the total cost of the finished product; In the case of products in progress, it is necessary to divide the production expenses collected in the product cost ledger between the finished products and the products at the end of the month according to a certain division method, so as to calculate the cost of the finished products and the cost of products at the end of the month.

6) Calculate the total cost and unit cost of the product. Under the variety method and batch method, the cost of the finished product calculated in the product cost ledger is the total cost of the product; Under the step-by-step loss method, it is necessary to carry forward the cost of each production step in order or summarize in parallel according to the cost details of each production step in order to calculate the total cost of the product. The unit cost of the product can be calculated by dividing the total cost of the product by the quantity of the product.

Are you going to renovate the house? The cost includes: the price of the lamp + the price of the wire + the price of the switch + the price of labor.

The shorter the path between the LED chip and the external heat dissipation, the better, there is enough heat dissipation to the path and there must be enough heat dissipation channels, so the cost of heat dissipation in the entire LED product accounts for about five percent.

The cost of heat dissipation in the entire LED product accounts for about five percent.

1. Material cost (including chips, radiators, power drivers, packaging materials, etc.);

2. Processing fees (including labor, water and electricity, and rent);

3. Testing fees (life test, safety test, certification fee, etc.);

4. Freight. 5. Sales expenses (marketing expenses, advertising investment expenses, etc.).