成本管理学（Cost management）.docVIP

成本管理学（Cost management） Collection and distribution of material costs Collection of material costs Allocation of material expenses Account handling of material cost distribution Collection of material costs (88) Materials include various raw materials, main materials, auxiliary materials, fuels, purchased semi-finished products, packages, low value consumables and so on. First, the material cost is determined The actual cost of material purchase: purchase price, foreign transport fees, reasonable loss during transit, before warehousing consolidation expenses, relevant taxes, the bulk material transportation fees, handling fees, insurance fees etc. Planned cost: material cost variance Secondly, measure and record the consumption of materials Receive vouchers: quota requisition, requisition, requisition register etc. Materials that have not been used: procedures for material withdrawal or false withdrawal Third, determine the cost of sending material Under the actual cost method, the cost of sending materials can be determined by using the first in first out method, the end of month weighted average method, the moving weighted average method, and the individual pricing method The plan cost method carries over the difference in the burden of material delivery Allocation of material expenses (89) Distribution principle of material cost For various materials that are used for the production of the product and constitute the main substance of the product or contribute to the formation of the product, it is directly included in or allocated to the production cost, the basic production cost. For the materials consumed by the auxiliary production workshop, the basic production workshop shall be included in the production cost - the auxiliary production cost. For materials normally consumed in the manufacturing plant, the cost is charged to the manufacturing. The material consumed by the administrative department of the enterprise is recorded as management expenses. The sales