General production costs

The purpose of this classification is to serve the accounting cost

advantage
+ Classification of production costs according to factors including factors Cost 5
raw materials, materials ; Labor costs; Depreciation expense assets
nail; Cost of hired services; Other cash costs.
The purpose of this classification is to provide a reference for drafting
production costs for each cost element, calculating capital requirements
needed for production.
+ Classification of production costs according to volume relationship leathery
Products include variable expenses; The fixed costs; Cost mixture.
The purpose of this classification is to provide rapid information on changes
production costs in many manufacturing situations, the basis from which to make
that is sufficient to timely decision-making in business.
2. 2. Assignment / assorted costs
+ Based on the time and cost calculation, the cost of products
are divided into cost planning, cost and price norms
into reality.
+ Based on inductive charges range split into cost of production
The overall export price (also known as consumer prices)
3. Define the object set production costs and to run computer
price.
+ Object collection production costs are limited extent that the cost
producers need to set in which, essentially. determine where the costs incurred and which bear the cost. Such as
a workshop SX,
chain, stages. groups
+ Object costing is the type of product, product details,
jobs, employment services, business services produced, should be
total costs and unit costs.
4. States costing
Cost calculation period is the period where cost accounting department should proceed
the job costing for objects costing. Team
with short production cycles and product warehousing continuously alternating
production process, the proper term is costing each month in
the end of the month. For long production cycle, products are
Recommended are single, or a series of orders that the finished product
only at the end of the production cycle, the appropriate period costs
is the end of the production cycle, while finished products.
II. ACCOUNTING ITEMS PRODUCTION COSTS
1. Accounting cost of direct materials
1.1. Contents: cost of materials directly (CP NVLTT) how
cost includes all materials, primary materials and auxiliary materials are present
in reality the product when completed. For example, the cost of fabric, detailed, button
in a shirt. The cost of raw materials, materials for the
manufacturing process but not in the finished product called GMT
indirect material cost. For example, when the cost of sewing machine oil sewing clothes.
1. 2. user account
Where the actual product manufacturing capacity is less than average
accountants often have to calculate and determine fixed general production costs
allocated to the processing costs per unit of production at the levels
normal capacity. General production costs Fixed
allocation (excluding the cost of products in the difference between the total

General Manufacturing fixed costs actually incurred greater costs of production

Permanent General is charged to cost of products) are recorded in
cost of goods sold in the period, recording:
Debit Account 632 - Detailed production costs not allocated a fixed share
Account 627 - General production expenses.
Get back data Example 1: Suppose the end of May the cost accounting SX
fixed share allocated to warehousing SP 100 plus variable cost
general costs 28.700.000d SX, SX common share of fixed costs
does not allocate production costs due to lower DN average capacity
usually 28.720.000d - 28.700.000d - 20,000. Accounting as follows:
+ At the end of the month to allocate general expense CPSX SX in the period:
Debit 154: 28.7 million
632 Debt: 20,000
Yes 627: 28.72 million
+ So the total cost of SP is: 80.680.000d
2,000,000 + (29,300,000 + 23,800,000 + 28,700,000) - 3,000,000
- 120,000
And cost is a 806.800d SP / sp.