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How do general packaging factories make accounts? Mainly know the cost problem

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shared raw materials are allocated to the cost of finished products in proportion, and workers’ wages are allocated to the cost of finished products in proportion

the accounting methods of general industrial enterprises are the same in theory. Cost accounting generally refers to production cost, and another is the main business cost
I. production cost is mainly used to calculate the production expenses incurred by an enterprise in producing various products, including direct materials, direct labor and indirect expenses. There are two detailed accounts. Basic production cost and auxiliary production cost
1. All direct production expenses incurred each month are debited to this account and credited to cash, bank deposits, wages payable, materials, etc
2. Finished products that have been produced and accepted for receipt should be debited to inventory and credited to this account according to the actual cost at month end closing
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2. For your question: two products and four common raw materials, one can be distinguished
1. If the raw materials collected for the production of two products can be clearly distinguished, the production cost Sub Ledger is set according to the two products to collect the raw materials collected for their production respectively
2. If the raw materials used for the production of two products cannot be clearly distinguished, fill in the production cost calculation sheet according to the two products, and set the column according to all cost items to summarize the production cost. Then, according to the output of each product, calculate the weight in the finished products respectively, and then calculate the total production cost of the two products respectively. Dividing the production cost of each product by the output of each product is the unit cost of each product
among them, the “production cost calculation sheet” is designed by the accountant according to the actual situation of the enterprise, and there is no unified format. The products are different, and the table items are also different. I think your enterprise has two products, and there are not many kinds of raw materials. It should not be very complicated
2. Main business cost is mainly used to calculate the actual cost of products sold in this month. That is, the quantity of each product sold multiplied by the unit cost of each product. It is directly related to the unit cost of each product in the process of production cost accounting
it can be seen that whether the production cost accounting is accurate or not directly affects whether the profit accounting is correct or not.

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