For example, if the management expenses have a balance of 10 yuan at the end of 10 and bring it to 10/0, the profit of 10 will be more than 10 yuan (because the expenses are carried forward to10 yuan).
Yuan, because the cost of the previous period was not carried forward, it was left to this period.
It is a cost account, which is used to collect and distribute the indirect expenses incurred by enterprises for producing products and providing services, including salary and welfare expenses, depreciation expenses, repair expenses, office expenses, utilities, consumption of machinery and materials, labor protection expenses, shutdown losses during seasonal repairs and other expenses that cannot be directly included in the production cost of products.
Its debit registers all kinds of manufacturing expenses incurred in the current month; The manufacturing expenses that the lender should bear in registering, distributing and carrying forward various products. By the end of the month, there is generally no balance. In order to assess the expenses of different workshops (branches) and the distribution standard and amount of manufacturing expenses of different products, detailed accounts should be set up according to different workshops, departments and expense items.
The cost account is used to reflect the cost collection and calculation process of enterprise inventory in the process of acquisition or formation. Reflect the outflow of economic benefits of enterprises in producing products and providing services. It represents the consumption of enterprise economic resources for a cost calculation object (such as a product, a product, a batch of products, a production step, etc.). ).
Classification of cost accounts:
According to whether distribution is needed, cost accounts can be further divided into direct cost accounts and distribution cost accounts.
The subjects directly included in the class cost mainly include: production cost (including basic production cost and auxiliary production cost);
The subjects included in the category cost mainly include: manufacturing expenses, etc.
In industrial enterprises, according to the stage of production and operation process, cost accounts include the following accounts:
1. Cost account in the supply process: an account used to collect the purchase price and purchase expenses of materials and calculate the purchase cost of materials, such as the Material Purchase account.
2. Production process cost account: an account used to collect the production cost of finished products and calculate the production cost of products, such as "manufacturing cost" and "production cost" accounts.
3. Cost account for providing services to the outside world: used to calculate the cost of an independent service provided by an enterprise, such as "service cost".