2 thoughts on “Friends, how should you calculate the production cost of jewelry? Does anyone know, can you explain in detail? Thanks!”
Rudy
Hello, a beautiful fairy tale, hello. Answered in the form of an example (simplified but more comprehensive as possible). example: a jewelry processing enterprise is a single -step manufacturer. The cost of calculating the product (generally at the end of the month) is used to calculate the cost of the product. n 1. According to the receiving voucher and the relevant allocation standards, prepare the "material cost distribution form", and allocate the cost of the material (400,000 Materials A material, the material B material 2400; 400) Lending: production cost-basic production cost-A product (direct material) 400000 production cost-auxiliary production cost-machine repair workshop (material consumption) 2000 manufacturing costs -Poujin-material consumption 400 loan: raw material — 400000 raw materials — Materials 2400 2. Paying vouchers and actual consumption in accordance with electricity bills Dynamic cost distribution table ", allocate external purchase power fees (electricity bills, 4000, basic production workshop consumption 2200, auxiliary production workshop consumption of 500, workshop management consumption 100, management departments consume 1200) borrowing: production cost -Basic production costs-a certain product (direct material) 2200 production cost-auxiliary production cost-machine repair workshop (water and electricity fee) 500 R n Management costs — Hydropower cost 1200 loan: account payable — to be assigned a hydropower cost 4000 . According to the salary summary table, the "salary distribution form" is prepared, allocated wages Basic production personnel salary of 40,000, 6000 auxiliary production personnel, 4000 workshop managers, 20000 management department personnel) borrowing: production cost-basic production cost-a certain product (direct artificial) 40000 production cost-- Auxiliary production cost-machine repair workshop (salary) 6000 manufacturing expenses-first workshop-salary 4000 Management expenses -salary 20000 loan: payable 70000 4. According to the fixed asset depreciation meter, the "fixed asset depreciation expense distribution form" is prepared, and fixed asset depreciation fees (depreciation depreciation fees (depreciation Fees 8800, depreciation costs for production workshop 3500, 1500 depreciation costs in the repair workshop, 3800 depreciation fees of management departments) borrowing: production cost-auxiliary production costs-machine repair workshop (depreciation fee) 1500 manufacturing costs- -Fight -depreciation fee 3500 Management expenses —— Depreciation fee 3800 Loan: Cumulative depreciation 8800 5. According to the production costs collected on the "auxiliary production cost", make up " Auxiliary production cost distribution form ", adopt appropriate allocation methods, assign assisted production expenses (production workshop repair time 360, management department repaired work hours of 140) Calculation: Auxiliary production cost = 2000 500 6000 1500 = 10000 The cost of repairing the work hours = 10000/360 140 = 20 Bed: the manufacturing cost-the first workshop — repair fee 7200 management expenses — repair fee 2800 loans: production cost: production cost --Muctive production cost-10000 Note: In actual work, the cost items of the workshop should be repaired by one loan machine. Such as: machine repair workshop (material consumption), machine repair workshop (water and electricity bill), etc., below 6. According to the manufacturing costs collected on the "manufacturing costs" The distribution method, allocating manufacturing costs (only one product is produced in the first workshop in a company, so the manufacturing costs collected by a certain product are borne by a certain product) Calculated: manufacturing cost = 400 100 4000 3500 7200 = 15200 Lending: production cost-basic production costs — a certain product (manufacturing cost) 15200 loan: manufacturing cost-the first workshop 15200 7. According to the "basic production costs, the accounts are clear accounts "The production cost collected on the previously compiles" cost calculation form ", adopts appropriate distribution method, and distributes the collection of production costs between the completion of the products and the product. The cost is based on the production cost of completing the completion of the product (no product at the beginning of the month, 22,870 items were completed in the warehouse this month, and the product was not at the end of the month). Calculation: Basic production cost = 400000 2200 40000 15200 = 457400 The total cost of completion product = 457400 Commodity-a certain product 457400 Loan: Basic production cost Basic production costs — a certain product 457400 The above is the complete cost accounting of industrial production enterprises. In the process of accounting, according to these 7 steps, calculate one by one, it is best not to upside down the accounting order at will, especially if the 5-7 steps must not be placed in front, the 1-4 steps are not big. As for the "Appropriate distribution method" in step 5-7, there are too many content, please read the book "Cost Accounting". Give me an email, and send it to you a full set of cost tables. Ilads in a hurry, if the data is wrong, it does not affect the cost accounting method.
Jewelry enterprises should be regarded as processing enterprises. The cost accounting only needs to calculate its processing costs, including processing labor costs, auxiliary materials and water and electricity consumed.
Hello, a beautiful fairy tale, hello. Answered in the form of an example (simplified but more comprehensive as possible).
example: a jewelry processing enterprise is a single -step manufacturer. The cost of calculating the product (generally at the end of the month) is used to calculate the cost of the product. n 1. According to the receiving voucher and the relevant allocation standards, prepare the "material cost distribution form", and allocate the cost of the material (400,000 Materials A material, the material B material 2400; 400)
Lending: production cost-basic production cost-A product (direct material) 400000
production cost-auxiliary production cost-machine repair workshop (material consumption) 2000
manufacturing costs -Poujin-material consumption 400
loan: raw material — 400000
raw materials — Materials 2400
2. Paying vouchers and actual consumption in accordance with electricity bills Dynamic cost distribution table ", allocate external purchase power fees (electricity bills, 4000, basic production workshop consumption 2200, auxiliary production workshop consumption of 500, workshop management consumption 100, management departments consume 1200)
borrowing: production cost -Basic production costs-a certain product (direct material) 2200
production cost-auxiliary production cost-machine repair workshop (water and electricity fee) 500
R n Management costs — Hydropower cost 1200
loan: account payable — to be assigned a hydropower cost 4000
. According to the salary summary table, the "salary distribution form" is prepared, allocated wages Basic production personnel salary of 40,000, 6000 auxiliary production personnel, 4000 workshop managers, 20000 management department personnel)
borrowing: production cost-basic production cost-a certain product (direct artificial) 40000
production cost-- Auxiliary production cost-machine repair workshop (salary) 6000
manufacturing expenses-first workshop-salary 4000
Management expenses -salary 20000
loan: payable 70000
4. According to the fixed asset depreciation meter, the "fixed asset depreciation expense distribution form" is prepared, and fixed asset depreciation fees (depreciation depreciation fees (depreciation Fees 8800, depreciation costs for production workshop 3500, 1500 depreciation costs in the repair workshop, 3800 depreciation fees of management departments)
borrowing: production cost-auxiliary production costs-machine repair workshop (depreciation fee) 1500
manufacturing costs- -Fight -depreciation fee 3500
Management expenses —— Depreciation fee 3800
Loan: Cumulative depreciation 8800
5. According to the production costs collected on the "auxiliary production cost", make up " Auxiliary production cost distribution form ", adopt appropriate allocation methods, assign assisted production expenses (production workshop repair time 360, management department repaired work hours of 140)
Calculation: Auxiliary production cost = 2000 500 6000 1500 = 10000
The cost of repairing the work hours = 10000/360 140 = 20
Bed: the manufacturing cost-the first workshop — repair fee 7200
management expenses — repair fee 2800
loans: production cost: production cost --Muctive production cost-10000
Note: In actual work, the cost items of the workshop should be repaired by one loan machine. Such as: machine repair workshop (material consumption), machine repair workshop (water and electricity bill), etc., below
6. According to the manufacturing costs collected on the "manufacturing costs" The distribution method, allocating manufacturing costs (only one product is produced in the first workshop in a company, so the manufacturing costs collected by a certain product are borne by a certain product)
Calculated: manufacturing cost = 400 100 4000 3500 7200 = 15200
Lending: production cost-basic production costs — a certain product (manufacturing cost) 15200
loan: manufacturing cost-the first workshop 15200
7. According to the "basic production costs, the accounts are clear accounts "The production cost collected on the previously compiles" cost calculation form ", adopts appropriate distribution method, and distributes the collection of production costs between the completion of the products and the product. The cost is based on the production cost of completing the completion of the product (no product at the beginning of the month, 22,870 items were completed in the warehouse this month, and the product was not at the end of the month).
Calculation: Basic production cost = 400000 2200 40000 15200 = 457400
The total cost of completion product = 457400
Commodity-a certain product 457400
Loan: Basic production cost Basic production costs — a certain product 457400
The above is the complete cost accounting of industrial production enterprises. In the process of accounting, according to these 7 steps, calculate one by one, it is best not to upside down the accounting order at will, especially if the 5-7 steps must not be placed in front, the 1-4 steps are not big. As for the "Appropriate distribution method" in step 5-7, there are too many content, please read the book "Cost Accounting". Give me an email, and send it to you a full set of cost tables.
Ilads in a hurry, if the data is wrong, it does not affect the cost accounting method.
Jewelry enterprises should be regarded as processing enterprises. The cost accounting only needs to calculate its processing costs, including processing labor costs, auxiliary materials and water and electricity consumed.