Manufacturing expenses refer to utilities and depreciation expenses of fixed assets incurred by enterprises for producing products and providing services. What are the related detailed subjects? How to make accounts?
contents of detailed subjects of manufacturing expenses
1. fixed expenses
1. manufacturing expenses-salary
basic salary+overtime pay
2. manufacturing expenses-employee benefits
refer to solatium, holiday cash, work-related injury medical expenses, welfare expenses, and labor insurance supplies paid by the production department of the company for employees during holidays.
3. Manufacturing expense-depreciation expense
refers to the depreciation expense accrued at the end of each month for fixed assets such as machinery and equipment used by the production department, power and machine repair workshop and workshop management department.
4. Manufacturing cost-machine and material consumption
refers to the spare parts needed by the production department and workshop to process products, as well as the * * * accessories of workshops and products.
5. Manufacturing expenses-office expenses
Workshop daily office supplies expenses+books and newspapers expenses+printing expenses
6. Manufacturing expenses-amortization of low-value consumables
refers to the expenses for amortization and carry-over of low-value consumables used by production materials departments.
7. manufacturing expenses-rental expenses
refers to the expenses incurred by the production and materials department of the company in renting workshops, warehouses, machinery and equipment, etc.
8. Manufacturing cost-transportation cost
refers to the sea freight, air freight and land freight incurred by the company in purchasing raw and auxiliary materials.
9. Manufacturing cost-insurance premium
refers to the insurance for normal employees in the production materials department and the insurance for purchasing goods, and the insurance premium for machinery, equipment and vehicles used by the production department.
1. manufacturing expenses-travel expenses
include long-distance transportation expenses, accommodation expenses and travel subsidies incurred by employees of the production and materials department on business trips, as well as transportation expenses incurred by local offices.
2. Variable costs
1. Manufacturing costs-water and electricity
refers to the cost of water and electricity consumption in the production workshop.
2. Manufacturing expenses-employee education funds
refers to the education funds accrued by the company for employees in the production department according to certain standards.
3, manufacturing costs-trade union funds
refers to the trade union fees paid by companies and individuals according to a certain proportion of wages.
4. Manufacturing expenses-external processing expenses
mainly refer to the payment of parts outside the factory, various processing expenses and labor expenses incurred in products.
5. Manufacturing expenses-design and drawing expenses
refer to new product processing and drawing, test expenses, etc.
6. Manufacturing expenses-labor protection expenses
refers to the expenses incurred by the company in purchasing labor protection articles for employees in the production department.
accounting treatment of manufacturing expenses
1. The consumption of machinery and materials in the production workshop shall be debited to this account and credited to "raw materials" and other subjects.
2. The salary of the production workshop management personnel and other employee salaries will be debited to this account and credited to the "Payable Employee Salaries" account.
3. Depreciation of fixed assets accrued in the production workshop shall be debited to this account and credited to the "accumulated depreciation" account.
4. The office expenses, utilities, etc. paid by the production workshop shall be debited to this account and credited to "bank deposit" and other subjects.
5. In case of seasonal shutdown losses, debit this account, and credit "raw materials", "wages payable to employees" and "bank deposits" and other subjects.
6. include the distribution of manufacturing expenses in the relevant cost accounting objects, debit the subjects of "production cost (basic production cost, auxiliary production cost)" and "labor cost" and credit this subject.
7. The difference between the actual amount of manufacturing expenses and the allocated amount of seasonal production enterprises throughout the year, except for those that are prepared for the next year's production, can be reserved for the next year's allocation, and the difference between the actual amount of the rest is greater than the allocated amount, which is debited to the subject of "production cost-basic production cost" and credited to this subject; If the actual amount is less than the allocated amount, make the opposite accounting entry.