There are several ways to carry forward costs

a) Zero gross profit method.

The so-called zero gross profit method is to carry forward costs in the current period to the amount of income, so that the gross profit amount is zero.

This is. A conservative approach based on the principle of prudence. However, there is a question of term, if the revenue obtained is greater than the remaining cost, the remaining cost should be carried forward at one time, and if it is not expected that the inventory cost of the product will not be fully resold during the cost carry-forward period, the remaining cost should be carried forward in full at the last carry-forward before the expiration date to the operating cost.

2) Fixed gross margin method.

The fixed gross profit margin method, in layman's terms, is to determine a fixed gross profit margin in advance, which remains unchanged in each period, and correspondingly determine a cost of sales rate, so as to determine the cost of sales that needs to be carried forward in the current period. The calculation formula is as follows:

Cost of sales ratio = 1 - fixed gross margin.

Carry-forward operating cost in the current period = sales revenue of a repertoire in the current period and cost of sales rate.

3) Planned income ratio method.

The planned revenue proportion method refers to the calculation and determination of the corresponding operating costs and the ending inventory that should be carried forward in the current period by taking the proportion of total costs to the planned total operating income as the planned operating cost carry-forward rate during the pre-determined operating cost carry-forward period.

4) Proportional method.

The performance ratio method requires the relevant departments of the enterprise to estimate all the performances of a repertoire in advance, and average the total cost according to the number of performances, and directly multiply the unit cost of each period according to the number of performances, which is the operating cost that needs to be carried forward in that period.

1) Comprehensive carry-forward method according to actual cost. In this carry-forward method, the cost of the semi-finished product of the previous step consumed for each step should be calculated based on the quantity of semi-finished product consumed multiplied by the actual unit cost of the semi-finished product. Since the unit cost of semi-finished products produced in each month is different, the unit cost of semi-finished products consumed should be used by the first-in-first-out method or the weighted average method.

and other methods of calculation. In order to improve the timeliness of the cost calculation of each step, if the balance of semi-finished products at the beginning of the month is large, and all or most of the semi-finished products consumed in this month are produced in the previous month, the cost of semi-finished products consumed in this month can also be calculated according to the weighted average unit cost at the end of the previous month.

According to the first workshop semi-finished product delivery list and the second workshop after the receipt of semi-finished products, register the self-made semi-finished product ledger.

According to the second workshop to receive the semi-finished products of the list (the semi-finished products listed in the list are valued according to the number of pick-up and the accumulated unit cost in the self-made semi-finished product ledger), the preparation of the accounting entries of the cost of the semi-finished products carried forward.

The common methods are: carry forward the finished products according to the actual warehousing. At the end of the month, the material will be returned + the material picking list at the beginning of the next month, and the material will be picked this month - returned material = the materials consumed in this month + labor cost + manufacturing cost = the cost of finished products in storage.

l Increase the cost of processing fees. The cost of electricity used in production and the cost of water used (if used for processing) can be included. There are also welfare expenses for production workers that are included in manufacturing costs.

The manufacturing costs are allocated to several finished varieties. In addition, the wages of workers can also be increased within the scope of income tax. In short, if you use the usual processing costs of your company, you can find a way to increase the total cost of processing fees.

In this way, the gross profit of the finished product you sell is reduced.

200 tons of coal, 100 tons of high-quality coal after treatment, 60 tons of medium coal, 40 tons of dry coal --- unreasonable, no processing loss, the size of the cost will affect the enterprise income tax

There are two types of cost carry-forward: decentralized carry-forward (also known as any-time carry-forward) and centralized carry-forward (also known as periodic carry-forward).

Cost carry-forward mainly includes: allocating and carrying forward manufacturing expenses, calculating and carrying forward the production cost of finished products, and calculating and carrying forward the cost of sales of sold products.

First, the allocation of manufacturing costs

Calculate the manufacturing expense allocation rate:

Manufacturing Expense Allocation Rate = Total Manufacturing Expenses Total Production Worker Hours.

Calculate the manufacturing costs that should be borne by each product:

The manufacturing cost of a product = the rate of distribution of man-hours of workers who produce the product.

Based on the calculation results, the carry-forward entries are prepared, and the accounting entries are:

Borrow: production costs.

Credit: Manufacturing expenses.

Second, the calculation and conclusion of the manufacturing cost of the finished product

Total manufacturing cost of finished products in the month = Cost of products in the beginning of the month + Production expenses of the month - Cost of products at the end of the month.

Unit manufacturing cost of finished products = Total manufacturing cost of finished products this month Number of finished products in this month.

In order to reflect changes in the increase or decrease of finished products, you need to set up a "finished goods" account.

Borrow: Finished products.

Credit: Production costs.

3. Calculation and settlement of cost of sales

The finished products are completed and put into storage, the amount is the cost of the products completed in the previous period and the current period, and the finished products sold and issued may be completed and put into storage in the current period, or they may be completed and stored in the previous period or in the early stage, and the unit production cost of each batch of finished products is different, so it is necessary to calculate and determine with a certain valuation method. In each accounting period, the enterprise must allocate the cost of finished products in inventory at the beginning of the period and the cost of products from products that are completed and put into storage at the end of the period between the finished products sold in the current period and the finished products in the end of the period.

The cost of products in terms of revenue, shipment, and balance during the month can be expressed by the following formula:

The cost of finished products in inventory at the beginning of the month + the cost of finished products in the warehouse in this month = the cost of finished products sold in this month + the cost of finished products in inventory at the end of the month.

If the cost of sales of finished products is calculated at the end of the month after the balance cost of finished products in inventory is determined, the following formula can be used:

Cost of finished goods sold this month = Cost of finished goods in inventory at the beginning of the month + Cost of finished goods in storage this month - Cost of finished goods in inventory at the end of the month.

The specific calculation methods include individual valuation method, weighted average method, first-in-first-out method, and last-in-first-out method.

The cost of sales of finished products determined by valuation in accordance with the above method shall be carried forward from the credit side of the "finished products" account to the debit side of the "cost of main business" account.

The following describes how and how to carry forward costs. The last-in-first-out method is the first shipment of the inventory purchased later, and the same as the first-in-first-out method, its cost should be automatically analyzed by the computer, and the cost price of the enterprise should not be modifiable. Therefore, the computer must record the total number of products sold and the cost in order, and the total number of shipments is recorded by the customer when shipping, and the cost is not recorded **, and the cost is obtained by the computer in accordance with the reverse order of the first-in-first-out method.

Steps: The first step is the picking of raw materials.

Mention the wages of manufacturing employees this month.

Depreciation of production machinery.

Raw material allocation (picking raw materials) commonly used for goods.

Salary distribution (hourly wages, piecework, etc.).

Allocation of product costs.

Carry forward manufacturing costs.

Carry forward the cost of sales in the market.

Carried forward cost sales.

Carry-forward costs.

The main methods of cost carry-forward are as follows:

1, first-in-first-out Zheng lead method: first-in-first-out method is the first to purchase the inventory first-in-shipment, the cost belongs to the physical cost, the cost of computer processing should be obtained by the computer automatic analysis, the unit cost should not be modifiable, the user only enters the number of shipments when shipping, does not enter the cost unit price, and the cost unit price is obtained by the computer automatic analysis.

2. Last-in-first-out method: The last-in-first-out slippery method is the first shipment of the inventory purchased later, and the same as the first-in-first-out method, its cost should be automatically analyzed by the computer, and its unit cost should not be modifiable. To this end, the computer must record the purchase quantity and cost in chronological order, and the user enters the shipment quantity when shipping, and does not enter the cost unit price, and the computer analyzes the cost in the reverse order with the first-in-first-out method.

3, individual pricing method: individual pricing method for individual pricing of shipping costs, suitable for cost-sensitive enterprises, such as large hospitals, inventory department after the purchase of inventory, to be used by various departments, in the case of strict cost accounting, the cost of each department is directly linked to the benefit bonus, at this time the cost must be individually priced, that is, must be priced in accordance with the market of the products required by the department.

4. Weighted average method: It is a weighted average method once a month, which is based on the quantity and purchase cost of the inventory balance at the beginning of the period and the income inventory in the current period, and calculates the weighted average unit price of the inventory at the end of the month, so as to obtain the cost of burning the inventory letter and the cost of the inventory in the current period. This approach has to wait until the end of the month to obtain the cost**, which is contrary to the immediate management characteristics of computers, so there is no need to adopt its management.

5. Moving weighted average method: This method is a common method in computer software design because of its simplicity.

At the end of the month, there are two costs in the macro that need to be carried forward, one is to carry forward the completed product, and the other is to carry forward the cost of the sold product. The purpose is to correctly calculate the cost of the company's products, calculate the profit and loss of the enterprise, and prepare financial reports. The specific method of making a carryover is as follows:

1. Carry forward the manufacturing expenses, and transfer all the balance of manufacturing expenses to the production costs before calculating the costs at the end of the period, and the entries are:

Borrow: production costs.

Credit: Manufacturing expenses.

2. Carry forward the cost of finished products, and transfer out the production costs borne by finished products, and the entries are:

Borrow: Inventory of goods.

Credit: Production costs.

3. Carry forward the cost of sales, carry forward the inventory cost of the products sold, and the entries are:

Borrow: Cost of main business.

Credit: Inventory of goods.

4. After all the above are completed, the month-end carry-over will be carried forward, and the income class will be carried forward first, and the entries are:

Borrow: main business income, other business income, non-operating income.

Credit: Profit for the year.

5. The entry for the cost of re-carry-forward expenses is:

Borrow: Profit for the current year.

Credit: Cost of Main Business Other Operating Expenses Non-Operating Expenses Business Taxes and Surcharges Administrative Expenses Selling Expenses Financial Expenses.

6. Finally, the balance of the current year's profit will be transferred to profit distribution - undistributed profit (can be done at the end of the year), and the entries are:

Profit. Borrow: Profit for the current year.

Credit: Profit Distribution - Undistributed Profits.

Loss. Debit: Profit distribution - undistributed profit.

Credit: Profit for the year.

The easiest way to carry forward costs is as follows:

1. Quantity purchase price calculation method.

The main features of the quantity purchase amount accounting method are:

1. The general ledger and sub-ledger of the inventory goods are recorded according to the original purchase of the goods.

2. The detailed account of inventory commodities is divided into accounts according to the name of the commodity, and the quantity and amount of receipt, payment and balance of various commodities are calculated respectively.

This method is mainly suitable for large and medium-sized wholesale enterprises, enterprises purchasing agricultural and sideline products, specialized stores dealing in simple varieties and stores dealing in valuable commodities. Its advantage is that it can provide quantity and amount indicators of various commodities at the same time, which is convenient for strengthening commodity management. The disadvantage is that the limb training grip should be registered according to the variety of commodity ledgers one by one, and the accounting workload is large.

Second, the quantity and selling price amount accounting method.

The characteristics of the quantity-selling price amount accounting method are:

1. The general ledger and sub-ledger of the inventory goods are recorded according to the sales of the goods. And at the same time calculate the physical quantity of the commodity and the selling price.

2. For the difference between the purchase price and the sales price of the inventory goods, the "commodity purchase and sales difference" account needs to be set up to adjust, so as to facilitate the calculation of the cost of goods sold.

3. Calculation method of selling price.

The selling price amount accounting method is also known as "selling price accounting, physical responsibility system", which is a method of accounting for inventory goods according to the selling price on the basis of the establishment of physical responsibility system, and its main characteristics are as follows:

1. Establish a physical responsibility system, and the enterprise will divide all the commodities it operates into a number of physical responsible groups according to the variety, category and management needs, determine the person in charge of the physical object, and implement the physical responsibility system. The person in charge of the goods in kind is fully financially responsible for the goods he handles.

2. Selling price accounting, amount control, inventory commodity general ledger and sub-ledger are accounted for according to the sales of goods, inventory commodity sub-ledger according to the person in charge of the physical object or group of accounts, only the selling price amount is not recorded in the physical quantity.

3. Set up the account of "commodity purchase and sale price difference", since the inventory goods are accounted for according to the selling price, the "commodity purchase and sale price difference" account should be set up for the difference between the selling price of inventory goods and the purchase price, and calculate and apportion the purchase and sale price difference of the sold goods at the end of the period.

4. Regular physical inventory of commodities, the implementation of the selling price of the amount of accounting must strengthen the physical inventory system of the commodity, through the physical inventory, the quantity and value of the inventory of goods are calculated, and the physical object and the person in charge of the performance of economic responsibilities are inspected.

The selling price amount accounting method is mainly applicable to retail enterprises. The advantage of this method is that the accounting work is simplified by consolidating a large number of detailed accounts of inventory goods by various varieties into a small number of detailed accounts that are divided by the person in charge of the physical goods.