FIND AN EXCEL SHEET THAT THE PRODUCTION DEPARTMENT NEEDS TO PROVIDE TO THE COST ACCOUNTANT

The specific process is as follows: Step 1: The financial accountant reviews the original vouchers collected, reviews the legitimacy and authenticity of the bills, and signs the original vouchers after the audit and submits them to the financial manager for review and signature The second step:

Classify the original voucher signed by the financial manager and hand it over to the general manager for approval Step 3: Make the accounting voucher after the original voucher approved by the general manager, and print it for the financial manager to review.

Homemade parts can be counted as finished products, each with a name or **.

The cost of general products is divided into three parts: direct materials, direct labor, and manufacturing expenses.

Direct materials are the direct consumption required to produce these finished products, if your company has BOM or uses the system, it should be able to directly distribute the monthly materials to each finished product.

Direct labor is the wages of workers in the production workshop, social security, benefits and other expenses.

Manufacturing expenses are the total expenses incurred in the production workshop and the salaries, social security and benefits of the workshop management personnel, or auxiliary production workshops.

Direct labor and manufacturing costs can be allocated to the finished products of the month in a certain way, which can be used standard working hours, actual working hours, output and so on.

The production department needs to provide the cost accounting report.

1. The receipt, dispatch and inventory report of the finished product of the month (if there are semi-finished products among you).

2. The receipt, dispatch and inventory report of raw materials in the current month.

3. Report of the raw materials consumed corresponding to the finished products in the current month.

4. If you use methods such as actual working hours to allocate costs and direct labor, you also need to provide working hours information for each product.

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Production enterprise cost accounting table (industrial product cost accounting (direct calculation and step-by-step method, manufacturing expense allocation) + production, sales, inventory statement + sales gross profit calculation table + period expense report + profit and loss statement (profit calculation statement)).

From the calculation and distribution of manufacturing expenses, to the cost collection and accounting of auxiliary production workshops and product production workshops, to the carry-over of sales costs, the formation of production, sales and inventory statements, the calculation of gross profit from product sales, to the statistical analysis and summary of product sales expenses and management expenses, and finally the formation of income statements to complete the enterprise profit accounting).

Brief description: including the cost accounting table (template) of the production enterprise, which illustrates the collection and distribution of the production expenses of industrial enterprises, as well as the cost accounting method of each production workshop (the production workshop is divided into auxiliary workshops and product workshops, and the products produced in each workshop are divided into levels, that is, the accounting of product costs is carried out step by step according to the production process), including the workshop cost calculation table (multiple workshops) and the manufacturing cost statistics table;

At the same time, on the basis of the production cost accounting of various products, the production, sales and inventory statements (including the carry-over and weighted average of the cost of product sales) are issued, and the gross profit calculation table of sales of various products is further extended;

In addition, the income statement is directly obtained by calculating the expenses during the month (issuing a statistical statement of management expenses, a statistical statement of sales expenses) and other individual income statement items.

The cost accounting of the processing and manufacturing industry is similar, and this template can be modified and applied.

1. Industrial cost accounting is difficult compared with cost accounting in other industries, but as long as you are familiar with the cost accounting process, you can quickly master the actual operation in a few months.

Second, the cost accounting process of industrial enterprises.

1) Aggregate and allocate factor fees. Refers to: raw materials used in production, workers' wages, etc.

1. Material costs.

1) Materials directly consumed: Borrow: production cost - a product Credit: raw materials - a certain material.

2) Co-consumable material Allocation rate = Co-consumable material cost Allocation standard The distribution standard usually selects the fixed consumption. Make the same entries as above after allocation.

2. Labor cost loan: production cost - a product loan: wages payable.

2) Collect and allocate various indirect costs.

1. Auxiliary production expenses The costs credited to the "production cost - auxiliary production cost" account in the first step are collected, and the total amount is allocated to the corresponding account according to the beneficiary object.

Borrow: Production cost - a product (if the beneficiary is a product).

Borrow: manufacturing expenses Credit: production cost - auxiliary production cost - a workshop It should be noted that when the enterprise has only one auxiliary production workshop, this is only needed.

When the enterprise has more than two auxiliary production workshops, it must choose the direct distribution method, the interactive distribution method, the algebraic distribution method and other methods for distribution, and then do accounting processing.

2. The manufacturing cost of the basic workshop.

All totals credited to the "Manufacturing Costs" account are first collected.

When there are more than two products in the workshop: Distribution rate = total manufacturing cost Distribution standard The distribution standard is usually selected as production hours or machine hours.

Borrow: Production Costs - A Product Credit: Manufacturing Expenses.

3) Aggregate and distribute "production costs - basic production costs."

First, collect all the amounts credited to the "Production Cost - Basic Production Cost - A Product" account, and then select a certain method to carry forward the finished product at the end of the month.

Borrow: finished product - a product Loan: production cost --- a product.

1.Borrow: Production costs - product A 325 000

Borrow: Production costs - B product 280 000

Borrow: manufacturing costs 110 000

Borrow: 250 000 for administrative costs

Credit: raw materials 965 000

2 Borrow: Production costs - A product 450 000

Borrow: Production costs - B product 330 000

Borrow: manufacturing cost 250 000

Borrow: Administrative costs 150 000

Credit: Employee remuneration payable 1 180 000

3.Borrow: Manufacturing cost 30000

Borrow: Administrative fee 26000

Credit: Accumulated depreciation 56000

4.Borrow: Manufacturing cost 920

Credit: Cash on hand 920

5.Borrow: Manufacturing cost 12000

Debit: 6000 for administrative expenses

Credit: Bank deposit 18000

6.Borrow: Manufacturing cost 9500

Borrow: 500 cash on hand

Credit: Other receivables 10000

7.Total manufacturing costs = 110 000 + 250 000 + 30000 + 920 + 12000 + 9500 = 412420

Borrow: production cost - product A 412420 * [6000 (6000 + 4000)] = 247452

Borrow: Production cost - product A 412420 * [4000 (6000 + 4000)] = 164968

Credit: Manufacturing expenses.

8.This month, 1 000 pieces of product A and 1 200 pieces of product B were produced, and all of them have been completed and put into storage, and there are no products in progress at the end of the month, and the completed products are transferred according to the actual production cost.

Borrow: Inventory Goods - Product A 1047452

Borrow: Inventory Goods - Product B 774968

Credit: Production cost - product A 350000 + 450 000 + 247452 = 1047452

Credit: production cost - B product 280,000 + 330,000 + 164968 = 774968