Ask me about setting up an active account for production costs

This account should have two detailed accounts, "Basic Production Cost" and "Auxiliary Production Cost". The "Basic Production Cost" account is used to account for the expenses incurred in the basic production workshop for the production of products, and the "Auxiliary Production Cost" account is used to account for the expenses incurred in the auxiliary production workshop for production services such as power, repair, and transportation.

Enterprises can also set the "production cost" account into two general classification accounts, "basic production cost" and "auxiliary production cost", and calculate the basic production cost and auxiliary production cost respectively.

1. In general, there is no problem in setting up accounts in this way, but there should be more detailed accounts, such as: production cost Product production cost xx product raw materials and main materials (also include: fuel power, wages and benefits, scrap loss, indirect manufacturing expenses and other detailed accounts).

2. There are some minor problems with the account code: the detailed account is generally from 、...99 is compiled in this way, and there is generally no gap in the middle, and it is easy to have a feeling of missing items when summarizing.

3. The indirect cost account should be set up as a transition carry-forward and then allocated to the indirect manufacturing expense detail account under the related product cost. In particular, in software bookkeeping, it is not allowed to generate multi-debit and multi-credit transfer vouchers, and the balance of each detailed account under "manufacturing expenses" cannot be directly allocated to the cost of each product (I don't know if I can understand this explanation).

4. Of course, the production cost of the product is to account for the cost of all products, and the indirect cost is only a transitional account, which is allocated to the cost of each product through a certain allocation method (such as according to working hours).

1. Production cost - basic production cost - direct welfare fee: refers to the employee welfare fee extracted according to the proportion of workers participating in the production of products.

2. Production into liquid inspection - basic production cost - direct labor: refers to the wages of workers who directly participate in the production of products, performance wages, various subsidies and allowances.

3. Production cost - basic production cost - manufacturing expense: refers to the cost transferred from the balance of the manufacturing expense account in the current month.

4. Production cost - basic production cost - direct materials: refers to the various raw materials formed in the production process of the product; The materials in this course mainly refer to the various materials that are directly distributed to the products.

The following production into lead will generally involve the basic production cost, auxiliary production cost, manufacturing expenses and other detailed account accounting.

When producing materials, borrow: production cost - a certain product, credit: raw materials - a certain material.

When the completion is put into storage, borrow: inventory goods - a certain product, credit: destroy the production cost to know the excitement - a certain product.

1. Production cost - basic production cost - direct welfare fee: refers to the employee welfare fee extracted according to the proportion of workers participating in product production.

2. Production cost - basic production cost - direct labor: refers to the wages of workers who directly participate in the production of products, performance wages, various subsidies and allowances.

3. Production cost - basic production cost - manufacturing expense: refers to the cost transferred from the balance of the manufacturing expense account in the current month.

4. Production cost - basic production cost - direct materials: refers to the various raw materials that form the product in the production process; The materials in this course mainly refer to the various materials that are directly distributed to the products.

The production cost details are generally set up for a certain product, basic production costs, auxiliary production costs, manufacturing expenses and other eggplant spine detailed accounts. The accounting treatment of expenses related to production costs is: debit: production cost - a certain product, production cost - manufacturing expenses, etc., credit:

Raw materials, manufacturing expenses, etc.

The detailed account of production cost is generally set up to set up detailed accounts such as basic production cost, auxiliary production cost, and manufacturing expense of a certain product. The accounting treatment of expenses related to production costs is: borrow: production costs - a certain product, production into a god-to-manufacturing costs, etc., credit:

Raw materials, manufacturing expenses, etc.

The detailed accounts of production cost are: production cost of fiddle ant burial - basic production cost, production cost - auxiliary production cost. Cave head.

When the unit incurs the production cost of the product, the accounting treatment is: debit: production cost, credit: raw materials, manufacturing expenses and other accounts.

When the product is completed and put into storage, the accounting treatment is: borrow: inventory goods, credit: production costs.

The content of the production cost account accountingProduction cost - basic production cost - direct materials: refers to the various raw materials that form products in the production process of products; The materials in this course mainly refer to the various materials that are directly distributed to the products.

Production cost - basic production cost - direct labor: refers to the salary, performance salary, various subsidies and allowances of employees who directly participate in the production of products.

The cost of production - basic production cost - direct welfare expenses: refers to the welfare expenses of employees who participate in the production of products.

Production Cost - Basic Production Cost - Manufacturing Expense: Refers to the cost transferred from the balance of the current month's manufacturing expense key account.