Several representative expenses, the following four types need to be included:
The first type, the salary of workshop management personnel;
The second type, Depreciation of equipment in the production workshop;
The third type, water and electricity costs in the production workshop;
The fourth type, the cost of production tools consumed in workshop production;
< p>In short, the expenses of the production workshop are generally included in the manufacturing overhead.1. Fixed expenses
1. Manufacturing expenses————Salary: basic salary + overtime pay: refers to the wages and overtime pay due to the company’s production department managers and service personnel.
2. Manufacturing expenses - employee welfare fees: refers to holiday gifts, condolences, medical expenses for work-related injuries, etc., labor insurance supplies for employees in the company's production department; welfare supplies distributed during holidays; and also includes monthly Welfare expenses accrued from the wages of the production department;
3. Manufacturing expenses - depreciation expenses: This secondary account refers to fixed assets such as machinery and equipment used by the production department and workshop management department, power and machine repair workshops Depreciation expense accrued at the end of each month.
4. Manufacturing expenses - machine material consumption: This second-level subject refers to the production department, workshops and spare parts needed to process products, printing tapes, self-adhesive labels and other workshops , Excipients used for each product;
5. Manufacturing expenses——Office expenses: daily office supplies expenses in the workshop + book and newspaper expenses + printing expenses (such as product labels)
6. Manufacturing expenses - Amortization of low-value consumables: This secondary account amortizes and carries forward expenses for low-value consumables used by the production materials department in accordance with the company's financial system.
7. Manufacturing expenses——Lease fees: This second-level item refers to the expenses incurred by the company’s production materials department in renting factories, warehouses, machinery and equipment, etc.
8. Manufacturing expenses - transportation expenses: This secondary account refers to the sea freight, air freight, land freight, etc. incurred by the company when purchasing raw and auxiliary materials. It is divided into "domestic" and "foreign" expenses. shipping costs.
9. Manufacturing expenses - insurance premiums: This second-level account refers to the normal employee insurance of the production materials department and the insurance premiums for purchased goods, the insurance premiums for the machinery and equipment used by the production department, and vehicle insurance, etc.
10. Manufacturing expenses - travel expenses: This second-level account includes long-distance transportation expenses, accommodation expenses and business travel subsidies incurred by employees of the Production Materials Department on business trips. It also refers to transportation expenses incurred by employees of the Production Materials Department when working in the city. wait.
2. Variable expenses
11. Manufacturing expenses - water and electricity expenses: This second-level account refers to the water and electricity consumption expenses of the production workshop.
12. Manufacturing expenses - employee education funds: This second-level subject refers to the employee education fund of the company's production department accrued by the company according to certain standards.
13. Manufacturing expenses - union funds: This secondary subject refers to the union fees paid by companies and individuals according to a certain salary ratio
14. Manufacturing expenses - external processing fees : This second-level account mainly refers to payment for out-of-factory parts, various processing fees, labor fees, etc. incurred on products
15. Manufacturing expenses - design drawing fees: new product processing drawings, testing fees, etc.;< /p>
16. Manufacturing expenses - labor protection fees: The secondary items refer to the expenses incurred by the company in purchasing labor protection supplies for employees in the production department.
17. Manufacturing expenses - others: such as downtime losses, reasonable loss of machine materials, etc.