Business Cost
Products and business costs to provide labor are formed by the production and operation cost. The composition of industrial enterprises product production (also known as manufacturing costs) mainly includes:
1. Direct material
Direct material includes direct materials in the production and operation of the company, direct use of products Production, the raw materials, auxiliary materials, spare parts of the product entity, spare parts, exotic semi-finished products, fuel, power, packaging and other direct materials.
2. Direct salary
Direct salary includes companies directly engaged in the wages, bonuses, allowances and subsidies of product producers.
3. Other direct expenditures
Other direct expenditures include employee benefit fees that directly engage in product producers.
4. Manufacturing costs
Enterprises can properly adjust the cost composition project according to their own needs.
Accounts
account settings
Main business costs
"Main business cost" is used to account for business due to sales of goods, The actual cost that occurs during daily activities such as labor or asset use rights. The "Main Business Cost" account should be set in accordance with the species of the main business, and the details are fine. At the end of the period, the balance of this account should be transferred to the "Profit" account of this year, and the account should have no balance after the input.
Other business expenses
"Other Business Expenditure" accounts are used to account for expenses that have taken from other sales or other businesses other than the main business cost, including sales materials, providing labor services The related cost, fees, and related taxes and additions occur. Under the "Other Business Expenditure" account, you should settle the details according to the types of other services, such as "material sales", "purchasing sales", "packaging rental", etc. At the end of the period, the balance of this account should be transferred to the "Profit" account of this year, and the account should have no balance after the input.
Accounting
Provides labor services
[example] a laundry company completes a batch of washing work for a group of people, and gets 3 in the hotel. One ticket for 000 yuan and deposits in banks. The laundry company has a labor expenditure of 2,500 yuan to complete the washing work, and the laundry company should do the following to record this business cost:
borrow: Main business cost 2 500
Loan: Service Cost 2 500
Other businesses
[example] Dahua Company's sales auxiliary material this month, the actual cost is 1,000 yuan, then Companies should record:
borrow: Other business expenditures - materials sales 1 000
loans: raw materials - auxiliary materials 1 000
sales
Recording sales of sales A product operating costs
General sales business
[example] Dahua Company sold to Nanshan on September 15 500 companies A products, VAT special invoices list 42,735 yuan, value-added tax is 7 265 yuan, totaling 50,000 yuan, the goods have been issued, and the transfer check of Nanshan Company is not allowed. After calculation, the unit cost of the A product is 60 yuan, then the company should sell the sales cost of A products through the following sub-records:
borrow: Main business costs - A product 30 000
loans: inventory products - A product 30 000
(4), installment sales business
[example] Dahua Company was 20x0 June 1 At the same time, it is sold in a staging collection method. The price is 500,000 yuan, the value-added tax rate is 17%, the actual cost is 300,000 yuan, the contract will be retrieved in 5 years, the annual payment date is June 1, I And then pay the first payment after the product is issued. Retrieve the goods 100 000 (500 000 ÷ 5) per year.
Enterprise Accounting Value
(assuming all the conditions that meet the revenue of sales of goods):
1 When issuing goods:
borrow : The payment of the payment of 300 000
loan: inventory product 300 000
2 June 1, the sale of all sales revenue according to the sales cost of the goods
Capital sales cost (300 000 ÷ 500 000 × 100 000 000 = 60 000 yuan), and record:
borrow: Main business cost 60 000
Loan: Install the payment 60 000
(5), involving sales returned sales business
[example] A product sold at the end of the month, the original knot The turnover cost is 5,000 yuan, and the returned A product has been stored, then the company should record:
borrow: inventory goods - A product 5 000
loan: Main Business costs - A product 5 000