Related Subjects Set Up And Accounting Ideas

1. no longer set two basic production costs and auxiliary production costs two subjects separately, merge them into a production cost subject, do not set up the ledger according to the product, set up several items of the two level detailed items, such as raw materials, wages and welfare benefits, power (fuel power), manufacturing costs, etc.

Because the general business scope of small and medium-sized enterprises is limited, the production process and product structure of the products are basically the same as the raw materials consumed. Besides the main raw materials can be assigned to specific products, other items can not be assigned to specific products, accounting for the fact that the products are of no practical significance.

However, when the raw materials and products produced are quite different, they can be set up according to the products.

2. SMEs

It is not obvious or obvious, but the pfer procedure is not perfect. The manufacturing expense subjects do not set up the ledger according to the workshop, and the two levels of details are directly set up for machine material, repair cost, depreciation and so on.

Collect.

At the same time, because the management of small and medium-sized enterprises is more involved in production management, there is no need to set up manufacturing expenses for office management.

What are the two categories of travel expenses?

It is directly charged to management fees.

The manufacturing cost is not allocated at the end of the month, but pferred to the production cost subject.

Three

Range.

Under the premise of meeting the needs, we should only make products with a larger proportion as raw materials, which will reduce workload and advance the cost of non major raw materials.

4. handle the raw materials unused at the end of the month at the discretion of the workshop: if the value is low, it can be placed in the same month; if the value is higher, it will be counted next month (false refund).

5. wastage losses are dealt with only in management and not in cost accounting alone.

6. if the management or production process is very necessary, set up a self-made semi finished product subject.

Otherwise it will not be set up.

7. is not located in product subjects.

The end cost of the production cost account is the cost (distribution method below).

8. do not set up subjects with low value and easily consumed goods, which are directly charged to manufacturing expenses - detailed items of machine materials or repair charges, and equipment audits for management needs; if necessary, a single amortization method is also adopted, which is accounted for at the same time.

9. on depreciation, it is suggested that the tax adjustment period can be avoided by calculating the years specified in the tax law.

If the tax law is not specified, it should refer to the financial system.

10. for the small and large number of inventories in the product mix, it is recommended that the physical inventory system be used to calculate the actual monthly consumption.

Related links:

Daily work and cost data acquisition

(1) daily

1, cost calculation can not be separated from the pfer, collection and collation of documents such as warehouses and workshops, which requires that enterprises have at least a corresponding management system.

Such as warehouse management system, production

2, all kinds of records, production notifications, requisitions, warehouses and other information in the production process should be pferred to the accounting department in time.

3. Daily production related costs are included in the production cost or manufacturing cost subject.

(two) end of month

1. depreciation, carry over manufacturing expense subject to production cost subject.

2. get the monthly statement of raw materials database, compare with the number of purchased raw materials and warehouse receipts before entering the financial account first. If there should be an invoice, it should be accounted for.

The raw materials were issued by weighted average method.

3. get salary related information and raise wages and benefits.

4., the relevant departments of the production workshop provide the quantity and completion level of each process.