The cost of production refers to the cost of producing the product, i. E. The cost of producing the finished product, the self-made semi-finished product. What are the main costs
What are the costs of production
The cost of production, which refers to the wages of workers directly involved in the production of products, as well as the employee's welfare costs, which are based on the gross and prescribed rates of wages of the producing workers, and which are directly used in the production of products, constitute the material costs of the product entities, including raw materials actually consumed by the enterprise in the course of its production, supporting materials, half-finished external purchases, spare parts for spare parts, power packaging, fuel, other direct materials。
Production costs include:
1. Direct materials, fuel, power costs
Direct wages (including allowances, bonuses)
3. Other direct costs, benefits
What are the main elements of the support production costs?
Auxiliary production costs are direct costs such as the power provided for the production of products by the enterprise's auxiliary production workshop, which can be arranged by the auxiliary production workshop and then transferred to the “basic production costs” line after accounting for the item “assisted production costs”。
Accounting for ancillary production costs
1. Directly assisted production costs incurred by the enterprise this month
Leverage: production costs (auxiliary production costs)
Loans: bank deposits, raw materials, etc
2. End of month, share of manufacturing costs for ancillary production costs
Leverage: production costs (auxiliary production costs)
Credit: manufacturing costs
At the end of the month, supplementary production costs are allocated to each beneficiary according to a certain allocation rate
Borrowed: production costs (basic production costs), construction in progress, product sales costs, product sales costs, management costs, other operating expenses, etc
Lending: production costs (auxiliary production costs)
