Manufacturing expenses

Various indirect costs incurred in the production of products

Collection

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Manufacturing expenses refer to various items incurred by an enterprise for producing products and providing labor services Overhead , including enterprises Production department (such as production workshop) Depreciation of fixed assets 、 Amortization of intangible assets Management Employee compensation 、 Labor protection fee Relevant national regulations Environmental protection expenses 、 Seasonality And during repair Suspension loss Etc.^[1]

Chinese name: Manufacturing expenses
Foreign name: manufacturing overhead
Nature: Items arising from the production of products Indirect costs

Object: enterprise
Category: establishment Sub ledger
Field: economics

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Collection category

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The enterprise should set "Overhead" account conduct General classification accounting 。 The account should be set up according to different production units Sub ledger In the account, columns or special accounts are set up according to the expense items to reflect the occurrence of various manufacturing expenses of the production unit. Auxiliary production If the workshop only produces a single variety or provides only one kind of labor service and the amount of manufacturing expenses is small, in order to reduce the transfer procedures, various manufacturing expenses incurred can also be directly recorded into the "auxiliary production cost" account without accounting through the "manufacturing expense" account. The "overhead" account belongs to Cost account ， Debit Register and collect the manufacturing expenses incurred, and the credit reflects the distribution of manufacturing expenses. There is no balance at the end of the month.

The production unit that calculates various manufacturing expenses through the manufacturing expense account Production process All manufacturing costs incurred in Expense distribution table Register the "manufacturing expense" account and its subsidiary ledger with vouchers. Since there are many specific items of manufacturing costs, we can only select by category Representativeness Item description of the collection of manufacturing expenses.

Indirect material cost

Indirect materials It refers to the materials that are not consumed by the product itself in the production process of the enterprise production unit. Such as lubricating oil of the machine Repair spare parts Etc. Overhead The collection of“ Material Cost Allocation Table ”And other original records. Included in manufacturing expenses General Ledger And sub ledger.

Indirect labor cost

Indirect labor cost It refers to those enterprises that do not directly participate in the production of products or others that cannot be included Direct labor Those of Labor cost , such as the wages of repair workers and management personnel. Indirect labor costs shall be recorded in the relevant amount according to the "Salary and Welfare Expense Distribution Table" Manufacturing Expense Sub ledger And prepared according to the "Salary and Welfare Expense Distribution Table" Bookkeeping voucher To be credited to the "overhead" account.

depreciation charge

Depreciation expense refers to the transfer of fixed assets to Cost That part of the value. depreciation fee of fixed assets The collection of is based on summarizing the depreciation calculation details of each workshop and department prepared monthly“ Depreciation expense Allocation table ”Conducted. Register according to "Depreciation Expense Distribution Table" Manufacturing Expense Sub ledger and General Ledger 。

Low value consumables

Low value consumables refer to not regard as Fixed assets accounting Of means of labour , including general tools Special tools , management tools, labor protection articles, etc. The low value consumables consumed by the production unit, because of their low value or easy damage, generally do not strictly calculate their transfer value like fixed assets, but use a relatively simple method to transfer their costs in one time or in several times Product cost 。 use One time amortization method When, collect Low value consumables Value, which can generally be used with Other materials Together, the "Material Cost Allocation Table" shall be prepared and directly included in relevant costs; In case of amortization by installments, the value of the received low value consumables shall be amortized into the relevant costs and expenses by month according to their service life.

Other expenses

Enterprise production unit Other expenses It refers to expenditures other than the above expenditures, such as water and electricity charges Travel expenses 、 freight 、 Office expenses , design drawing fee Labor protection fee Etc. Most of these expenses are paid in bank deposits or cash, and have no direct relationship with the product. Generally, they are not set separately Cost Item , shall, at the time of expense Original voucher Prepare bookkeeping vouchers one by one and record them into the general ledger and sub ledger of "manufacturing expenses".

Accounting Treatment

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1. Occurred in the production workshop Machine material consumption , debit this account, credit "raw material" and other accounts.

2. Wages and other employee salaries of workshop management personnel incurred shall be debited to this account and credited“ Payroll payable ”Account.

3. Depreciation of fixed assets accrued by the workshop, debit this account, credit“ Accumulated depreciation ”Account.

4. Paid by the workshop Office expenses , utilities, etc., debit this account, credit“ bank deposit ”Etc.

5. In case of seasonal shutdown loss, debit this account and credit "raw materials", "payroll payable", "bank deposit" and other accounts.

6. Allocate manufacturing expenses to related cost accounting objects and debit them“ production costs （ Basic production cost 、 Auxiliary production cost ）”、“ Labor cost ”Account, credit this account.

7、 Seasonal production enterprises The difference between the actual amount of manufacturing expenses incurred in the whole year and the allocated amount, except for those that are prepared for the commencement of production in the next year and can be reserved for distribution in the next year Amount incurred If the difference is greater than the allocated amount, debit the "Production Cost - Basic Production Cost" account and credit this account; The difference between the actual amount incurred and the distribution amount is the opposite Accounting entry 。

Note: The new standard stipulates that the workshop fixed assets The maintenance cost of is no longer capitalized and included in the manufacturing cost Administrative expenses ； Including fixed assets Overhaul Fees no longer pass Accrued expenses perhaps Long term deferred expenses All expenses Included in current profit and loss 。

Allocation of expenses

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Organize and manage all production units of the enterprise, such as production workshops and branch factories Production activities Expenses incurred and Fixed asset usage fee and maintenance cost And so on. All production workshops and branch factories Indirectly charged to cost After collection by units, the products produced by each production unit or Labor cost To be allocated. Determine the allocation standard of manufacturing expenses.

Allocation characteristics

(1) Commonality, that is, all objects that should bear the manufacturing expenses have the data of the distribution standard;

Fixed overhead

(2) Proportionality, that is, there is an objective causal proportional relationship between the distribution standard and the manufacturing expenses, and the change of the total amount of the distribution standard has a close dependency on the total amount of the manufacturing expenses;

(3) Accessibility, that is, the information on distribution standards consumed by each beneficiary is relatively easy to obtain;

(4) Measurability, that is, the quantity of standards consumed by each beneficiary can be measured objectively;

(5) Stability, that is, the distribution standard used is relatively stable and should not be changed frequently, so as to facilitate the cost comparison and distribution in each period.

Allocation criteria

(1) Direct labor hours: the labor hours of production workers consumed by each beneficiary can be actual labor hours or Fixed working hours ；

(2) Direct Labor cost , what happens to each beneficiary Direct labor cost Number;

（3） Machine hours The number of machine hours consumed by each beneficiary can be either actual hours or fixed hours;

（4） Direct material cost Or quantity, the cost or quantity of direct materials consumed by each beneficiary;

（5） Direct costs , the sum of direct material cost and direct labor cost consumed by each beneficiary;

（6） Standard production , convert the actual output of each product into the standard output, and take the standard output of each product as the distribution standard.

In order to allocate the manufacturing expenses in time, provide the cost information of the current period as soon as possible, and solve the problem of fluctuation of the manufacturing expenses burden level of seasonal production enterprises, enterprises can adopt the plan Distribution rate The method is matched with the manufacturing cost.

Allocation method

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Work ratio

The proportional allocation method of production hours is a method of allocating manufacturing expenses according to the proportion of production workers' hours consumed by various products. For this allocation method, the auditor should check whether the enterprise has true and correct Time record 。

The manufacturing expenses that a product should bear=the actual working hours of the production workers of the product * the distribution rate of manufacturing expenses

The production workers' wage proportion distribution method is a method of distributing manufacturing expenses according to the production workers' wage proportion included in the cost of various products. The premise of adopting this method is that various products Production mechanization Should be roughly the same, otherwise Mechanization degree Low product use Salary expenses More, more manufacturing costs will be borne, while products with high degree of mechanization will bear less manufacturing costs, thus affecting the rationality of cost allocation.

The manufacturing expenses of a product=the actual wages of the production workers of the product * the distribution rate of manufacturing expenses

Proportion of machine hours

This method is applicable to the production of highly mechanized products, because the machinery equipment The cost of use and maintenance is closely related to the time of machine operation. The prerequisite for adopting this method is to have the consumption of various products Machine hours Complete original records of.

When reviewing the accounts of manufacturing expenses allocated by machine working hour proportion allocation method, the auditors should first verify the mechanization degree and machine working hour records of the inspected enterprise, find out whether the enterprise applies this allocation method, and then review the correctness of the numerical calculation. The calculation procedure and principle of this method are basically the same as those of the proportional distribution method of production man hours.

Annual planned distribution rate

With this method, no matter how much manufacturing expenses are actually incurred each month, the manufacturing expenses in the cost of various products each month are allocated according to the planned distribution rate determined by the annual plan. If there is a large difference between the actual amount of annual manufacturing expenses and the actual output of products and the planned amount within the year, it shall be timely Adjustment plan Distribution rate.

This method is applicable to seasonal production enterprises, because in the Seasonal production enterprises In China, there is little difference in the monthly manufacturing costs, but there is a big difference in the output between the off-season and peak season Actual cost Distribution, each month Unit product cost The manufacturing cost in will be higher and lower, which is not convenient cost analysis 。

Account inspection

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The auditor shall review the main items of manufacturing expenses as follows:

repair cost

(1) Review whether the repair costs are actually incurred and whether the expenditures are compliant and reasonable.

(2) According to Accrual basis And income and expenses Proportioning principle Find out the amount included in the current cost repair cost Whether the amount is correct and reasonable, and whether the boundary between daily repair and overhaul costs is clear.

(3) For some payments to other companies or Outsourced workers We should check whether the price is reasonable.

Machine material consumption

Machine material consumption It refers to various materials consumed for maintenance of fixed assets and other equipment, excluding repair and labor protection Use materials. Mainly examine the authenticity of its expenses rationality , correctness of expense range.

Office expenses

Special attention should be paid to the cost of stationery, printing, post and telecommunications, office supplies, etc Original voucher Check whether the title of the invoice or receipt is the inspected enterprise, whether the amount is calculated correctly, and whether the office expenses of the enterprise's special sales organization and labor union expenses are mixed into the manufacturing expenses.

Travel expenses

(1) Review the Travel expenses Whether the expenditure standard is compliant and reasonable. If it is inconsistent with national regulations, find out the reasons and investigate according to relevant regulations.

(2) Change "travel expenses" Sub ledger Check with the original voucher when the expense is incurred, and check whether the content is true and compliant.

Labor protection fee

Main review Labor protection fee Check whether the invoice has been signed by the leader or person in charge, Labor protection articles Whether it is distributed according to regulations.

Suspension loss

Suspension loss Including an enterprise Production unit Various expenses incurred during the suspension, such as those paid during the suspension Wages of production workers And extracted Employee welfare , consumed Fuel and power cost , and the manufacturing expenses to be borne. The auditor shall check the reasons for the shutdown respectively Seasonal production And downtime losses incurred during overhaul are recorded in "manufacturing expenses", and other downtime losses are recorded in“ Non operating expenses ”The corresponding compensation borne by the unit or individual in fault shall be deducted from the shutdown loss.

depreciation charge

It is required to first approve the fixed assets Amount, and then check whether the proportion and method of depreciation extraction and the range of expenditure are correct. Audit personnel often encounter the following non conformance conditions:

(1) Failing to handle the problems that have been delivered for use Final account of completion For fixed assets, no depreciation is withdrawn or the depreciation withdrawn according to the original valuation is not adjusted according to the final accounts.

(2) Yes finance lease Fixed assets leased in by the method are regarded as other leased in assets for which no depreciation has been withdrawn; yes Operating lease No depreciation is accrued for fixed assets leased out and loaned out by the method.

(3) Depreciation is withdrawn for fixed assets leased or borrowed by operating lease; already Fully depreciated The fixed assets are depreciated as per.

(4) Fixed assets used in the current month are depreciated in the current month; The fixed assets decreased in the current month have not been depreciated in the current month.

(5) Withdrawal of leased and lent fixed assets depreciation charge Included in manufacturing expenses.

(6) Dormitory, canteen, bathroom, enterprise administration Office space The depreciation expenses withdrawn from the warehouse are included in the manufacturing expenses.

(7) Replace each item fixed assets Of Net loss It is listed as depreciation and recorded in manufacturing expenses.

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