产品制造成本的核算（Product manufacturing cost accounting）.docVIP

产品制造成本的核算（Product manufacturing cost accounting） Fifth. Accounting of manufacturing cost of products X 1. Accounting objects of manufacturing costs The object of accounting for manufacturing costs is the object of determining costs in order to collect production costs in the process of cost accounting. Determining the object of cost accounting is the core of cost accounting. The object of manufacturing cost accounting is hierarchical, and must be determined according to the production characteristics and management requirements. The specific conditions are as follows: 1) the product of single step production shall be the target of the final product. 2) a multi step, small batch or unit price enterprise shall be the object of each piece, batch or order product. 3) continuous or multi-step production and assembly or a large number of multi-step production, should be its production steps, semi-finished products and final products as the object of cost accounting. 4) enterprises producing large quantities of large quantities of varieties should be classified as cost targets. Two. Manufacturing cost items The term cost item refers to the classification of the cost and content of the product. The major categories include: 1) direct material. It refers to the material that makes up the product entity or helps to form the product. The main categories are: main materials, raw materials, auxiliary materials, spare parts, purchased semi-finished products, fuel, power, packaging and other materials. 2) direct labor refers to the wages of the production worker who is directly engaged in the manufacture of the product. Salary, bonus, allowance, subsidy and welfare. 3) manufacturing expenses refer to the expenses of enterprises producing units in order to organize and manage production. The main categories are as follows: production units, management staff salaries, staff welfare fees, depreciation of fixed assets, paid use of resources, rental fees, repair fees. Material consumpt