The production cost is Production unit Items occurred for production of products or provision of services Production cost , including various direct expenditures and Manufacturing expenses 。 Direct expenses include Direct material (Raw materials Auxiliary materials 、 spare parts , fuel and power, etc.) Direct salary (wages and subsidies of production personnel), other direct expenses (such as welfare); The manufacturing expenses refer to the expenses incurred by the branch factories and workshops in the enterprise for organizing and managing production, including the salaries of the management personnel of the branch factories and workshops depreciation charge And other manufacturing expenses（ Office expenses 、 Travel expenses 、 Labor insurance expenses Etc.). To calculate production cost, you can set Production cost account Conduct accounting, and can be divided into Basic production cost And auxiliary production cost accounting. Manufacturing expenses are not included in each product Costing object Before that, it should be collected and accounted in the manufacturing expense account, and then allocated into the cost of each product according to certain standards. The current period can be calculated by adding the production expenses incurred in the current period to the cost of work in progress at the beginning of the period and subtracting the cost of work in progress at the end of the period Cost of finished products 。 
production costs stay market economy Under conditions, Product cost It is a measure of compensation for production consumption, and enterprises must Product sales revenue Offset Product production process The profit can only be determined by the expenditure in Enterprise cost management The control of production cost is an extremely important work. Production cost method is widely used in the world Costing method , using the production cost method Calculate cost , only Production and operation In process Direct material cost 、 Direct labor cost And manufacturing expenses are included in the product cost, while Administrative expenses 、 Financial expenses and selling expenses Not included in product cost, but as Current expenses direct Included in current profit and loss 。 Production costs are incurred by industrial enterprises to produce certain types and quantities of products Direct costs , the sum of direct labor and indirect manufacturing costs. The consumption level of raw materials and equipment utilization of the enterprise, labour productivity The level of production cost will reflect whether the product technology is advanced or not. In other words, the control of production cost can reflect the effect of enterprise production and operation. The production cost is determined by Direct material 、 Direct labor and Manufacturing expenses It consists of three parts. Direct material refers to Object of labor , processed into semi-finished products or finished products use value Then it becomes another use value; Direct labor refers to the human resources consumed in the production process, the available wage and welfare funds Etc; The manufacturing expenses refer to the plant, machinery, vehicles, equipment and other facilities used in the production process, as well as machinery, materials and auxiliary materials. Their consumption is partly accounted into the cost through depreciation, and the other part is accounted into the cost through maintenance, quota expenses, machinery and materials consumption and auxiliary materials consumption. Accounting treatment of production cost
1、 This item is used to calculate various production costs incurred by enterprises in industrial production, including the production of various products（ Finished products 、 Self made semi-finished products Etc.) Self made materials 、 Self made tools , self-made equipment, etc. Enterprise (agriculture) agricultural production The production costs incurred can be changed to "5001" Agricultural production cost ”And planting, animal husbandry, forestry and Aquaculture determine Cost accounting object （ Consumable biological assets 、 Productive biological assets 、 Public welfare biological assets And agricultural products) and Cost Item , collect and distribute expenses. Enterprise（ Real estate development ）This account can be changed to "5001 development cost ”Account. Basic production The cost should be set according to the basic production workshop and the cost accounting object (product variety, category, order, batch, production stage, etc.) Sub ledger (or Costing sheet , the same below), and set columns according to the specified cost items. 3、 Main production costs Accounting Treatment 。 （1） Items occurred in the enterprise Direct production cost , debit this account (basic production cost, auxiliary production cost), credit "raw material"“ Cash on hand ”、“ bank deposit ”、“ Payroll payable ”Etc. The manufacturing expenses that should be borne by each workshop should be debited to this account (basic production cost, auxiliary production cost) and credited to the "manufacturing expenses" account.
Auxiliary production The labor and products provided by workshops for basic production workshops, enterprise management departments and other departments are distributed to the beneficiaries at the end of the period (month) according to certain distribution standards, and debited to this account (basic production cost), "administrative expenses", "sales expenses"“ Other business costs ”, "construction in progress" and other items, credit this account (auxiliary production cost). The finished products that have been produced and accepted by the enterprise and the self-made semi-finished products that have been received should be debited at the end of the period (month)“ Goods in stock ”And credit this account (basic production cost). （2） All expenses incurred by productive biological assets in the process of producing agricultural products are debited to the "agricultural production cost" title, and credited to "cash on hand", "bank deposits", "raw materials", "payroll payable"“ Accumulated depreciation of productive biological assets ”Etc. What happens in the process of agricultural production should agriculture products The expenses shared by consumptive biological assets, productive biological assets and public welfare biological assets shall be debited to "agricultural production cost—— Common costs ”Account, credit "cash on hand", "bank deposit", "raw materials", "payroll payable", "agricultural production cost" and other subjects. At the end of the period (month), the above jointly borne expenses can be distributed according to certain distribution standards, debiting the "agricultural production cost - agricultural products", "consumable biological assets", "productive biological assets", "public welfare biological assets" and other subjects, and crediting the "agricultural production cost - common expenses" subject.
The expenses that should be borne by agricultural products harvested by productive biological assets should be distributed among various varieties of agricultural products in a reasonable way; If there are agricultural products that have not yet been harvested, they should also be distributed between the harvested and the yet to be harvested agricultural products.
When agricultural products harvested from productive biological assets are accepted and warehoused actual cost , debit the "agricultural products" account and credit this account (agricultural products). IV "Production cost" account yes Costing account 。 Debit Register the cost incurred in a certain stage of production and operation All expenses , the credit registers the actual cost of transferring out a stage of finished production and operation. End of period of this subject Debit balance , reflecting the cost of unfinished products or unprocessed products Cost of agricultural products 。 Production cost analysis [2] Including the following aspects
1. Main materials cost analysis 2. Auxiliary material cost analysis
4. Production Direct labor cost analysis 5. Indirect production Labor cost analysis 6. Analysis of manufacturing expenses (refer to expenses other than 1~5 points)
