Cost items are also called "production expense items".AccountingProduct costOfIndustrial production costClassification by economic use.Designed to facilitateCost assessment, comparison and summary.Generally divided into: (1) raw materials.Refers to those that constitute the main entity of the productRaw materials and main materials, which contributes to the formation of productsAuxiliary materials、Purchased semi-finished productsEtc;(2) Fuel and power.Fuel and power directly used for product production;(3)Wages of production workersAnd extractedEmployee welfare fund。It refers to the wages of workers who directly participate in the production of products and the employee welfare fund withdrawn at the specified proportion;(4)Waste loss。Refers toProduction processNo occurred inRepairable wasteScrapping ofNet lossAnd the repair cost of repairable waste products;(5)Workshop expenses。It refers to various expenses incurred in organizing and managing workshop production;(6)Enterprise management fee。It refers to the expenses incurred in organizing and managing the production of the whole plant.[1]
Component of product costProduction costThe classification according to its economic use generally includes: ①Raw materials and main materials;②Fuel and power for production; ③Wages of production workers; ④wasteloss；⑤workshopFunds; ⑥Enterprise management fee；⑦selling expensesEtc.Of which, the total expenses of items ① to ⑤ constituteWorkshop cost；①～⑥Total item expenses, which constituteproduction costs, also known asFactory cost；Add item ⑦ to form the product'sCost of sales。
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Cost items andProduction costElements are two concepts that are both related and different.Cost item isProduction cost elementsRecombination according to its use.For example, in the production cost element“Purchased materials”Among them, those used to form the main entity of the product are "raw materials and main materials" from the perspective of cost items;be used formachinery equipmentRepaired, belonging to“workshopFunding ".according toProduct cost itemsThe reflected costs are planned and accounted, which is conducive to implementationEconomic responsibility, control and assess expenses, and strengthen cost management.In China, the cost items used by enterprises areFinancial sectorIt is uniformly stipulated that the competent department of the enterprise may, according to the production characteristics and management requirements of the enterprise, make appropriate changes in the cost items uniformly stipulated, so as to organize the cost of products in the same industryTechnical and economic analysis。
