The installation process consumes the raw materials and labor costs of the enterprise, and which acc

Construction in Progress".

2) If an enterprise receives engineering materials, raw materials or inventory commodities for its self-operated projects under construction, this account shall be debited and the accounts of "engineering materials", "raw materials" and "inventory commodities" shall be credited. If planned costing is adopted, the cost variance to be apportioned should be carried forward at the same time.

If the above-mentioned matters involve VAT, the corresponding VAT amount shall be carried forward.

The remuneration of employees payable by construction in progress shall be debited to this account and credited to the "Remuneration Payable" account.

The water, electricity, equipment installation, repair, transportation and other labor services provided by the auxiliary production department for the project shall be debited to this account and credited to the account of "production cost - auxiliary production cost".

Construction in progress. 1. At the time of purchase, according to the actual price paid, borrow: construction in progress.

Credit: bank deposits, etc.

2. The installation costs incurred, etc., borrow: projects under construction.

Credit: bank deposits, etc.

3. When the installation is completed and delivered, according to the accumulated cost of the project under construction, it will be borrowed: fixed assets.

Credit: Construction in progress.

The raw materials used in the production of products are included in the production cost account.

If the material constitutes the product itself, or is necessary for the production of the product, it should be included in the direct material item of the production cost If the material is auxiliary and not necessary for the production of the product, it should be included in the manufacturing expense account of the production workshop as material consumption You said direct consumption.

If it is an accounting topic, it can be regarded as the direct consumption or use of the product, and if it is not a direct material for the production cost, in actual work, as long as it is consumed by the production, it can be regarded as the direct consumption of the workshop, and it needs to be recorded by material category and use.

What raw materials are used to produce products?

General consumable materials are used for workshop equipment maintenance and tools used by workers, not directly used for the production of products, need to be allocated to the production of products, so they are recorded in the manufacturing expense account.

The consumption accounting entries between raw materials and finished products are divided into two steps:

The first step is to collect the materials, and the entries are: Borrow: Production Costs Manufacturing Expenses Credit: Raw Materials.

The second step is to process into finished products First, the manufacturing expenses are decomposed, and the entries are: Borrow: production costs Credit: Manufacturing expenses and then carry forward the finished products, and the entries are: Borrow: inventory goods Credit: production costs.

The raw materials used to produce products are generally reflected as production costs, and in the end they are called inventory goods, etc., so they belong to inventory accounting elements!

installation, and pay the installation labor cost, which is first included in the "construction in progress" account; After completion, it is transferred to Fixed Assets

Construction in progress refers to the expenditure on new construction, reconstruction and expansion of fixed assets of an enterprise, or unfinished projects such as technical transformation, equipment renewal and major repair projects. There are usually two ways to "self-operate" and "outsource" for projects under construction. Self-operated projects under construction refer to projects in which enterprises purchase project materials, construct and manage them on their own; Contracting a project under construction means that an enterprise is contracted by other engineering teams or units through the signing of a contract.

1. This subject accounts for the value of the construction projects such as infrastructure construction and technological transformation of enterprises.

The follow-up expenses related to fixed assets of the enterprise, including the daily repair costs, major repair costs, renovation expenses, and house decoration costs incurred by the fixed assets, shall also be accounted for in this account if they meet the conditions for the recognition of fixed assets stipulated in the fixed assets standards; If the conditions for recognition of fixed assets are not met, they should be accounted for in the "management expenses" account, not in this account.

2. This subject shall be accounted for in detail according to "construction engineering", "installation engineering", "equipment in installation", "expenditure to be amortized" and individual projects.

If the construction in progress is impaired, a detailed account of "impairment provision" should be set up in this account for accounting.

3. The debit balance at the end of the period reflects the value of the unfinished construction in progress of the enterprise.

When purchasing the equipment that needs to be installed, the labor cost of the installation should be included in the construction project, and the balance of the construction project account will be transferred to the fixed assets after the equipment installation is completed.

1) Construction in progress refers to the expenditure on unfinished projects such as new construction, reconstruction and expansion of fixed assets of an enterprise, or technical transformation, equipment renewal and major repair projects.

2) Accounting treatment of construction in progress subjects:

1) When purchasing equipment that needs to be installed:

Borrow: Construction in progress.

Credit: Bank deposits.

2) Labor costs and other expenses incurred during the installation process

Borrow: Construction in progress.

Credit: Bank deposits.

If it is labor-intensive for enterprise employees.

Borrow: Construction in progress.

Credit: Employee Compensation Payable.

3) After the equipment installation is completed, when it is transferred to fixed assets:

Borrow: Fixed assets.

Credit: Construction in progress.

Are you Party A or Party B?

If it is self-purchased equipment, of course, equipment and labor are included in the construction in progress. After completion, it is carried forward to the fixed asset.

When the product is priced according to the raw material, this does not need to be made a separate entry, only the cost of the finished product needs to be carried forward, and the remaining uncarried is the cost of the product.

According to this pricing method, direct labor and direct costs are all included in the finished product, and there are no these two expenses in the product at the end of the month, only materials.

For example, the cost of all materials in the month is 10,000 yuan, the labor is 5,000, and the cost is 5,000yuan, 300 pieces of finished products, 50 pieces of products in progress.

Carry-over cost of finished products = 10,000 (300 + 50) * 300 + 5,000 + 5,000 = yuan.

Carry-forward entries: Debit: Finished goods (or goods in stock).

Credit: Production Costs - Direct Materials.

Production cost - direct labor 5000

Production Costs - Direct Expenses 50000

After the carry-over, the production cost, that is, the balance of the product, is only the direct material yuan.

1. As mentioned in the title, a definite judgment should be made according to the specific business situation;

2. Under normal circumstances, the cost of installing fixed assets shall be included in the value of fixed assets as the initial value; If the installation costs involved do not need to be capitalized, then the relevant cost expense accounts such as period expenses or manufacturing expenses can be included (depending on the specific service area);