Questions and answers about manufacturing expenses and auxiliary production costs

• Difference between auxiliary production cost and manufacturing expense

  Auxiliary production costs: direct costs such as power provided by the enterprise's auxiliary production workshop for the production of products, such as water supply, power supply, repair, etc. Manufacturing expenses: accounting for various indirect expenses incurred for the production of products and the provision of labor services, that is, these expenses cannot be directly attributable to a product and can only be allocated and included through certain standards. Such as depreciation of production plants, wages of workshop managers, and consumption of machinery and materials.

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• What is the difference between auxiliary production costs and manufacturing expenses?

  First of all, we should make clear their definitions so that we can distinguish them well. The sum of auxiliary production costs incurred for the production and provision of certain types and quantities of products or services constitutes the auxiliary production costs of such products or services. In short, the costs incurred in non production workshops are called auxiliary production costs, such as wages, depreciation, repair costs, and material consumption in power workshops and machine repair workshops The manufacturing cost mainly refers to the cost of

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• Carry forward of manufacturing expenses

  Is the transfer of manufacturing expenses to auxiliary production costs

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• Is the auxiliary production cost a manufacturing expense

  Is the auxiliary production cost a manufacturing expense? no Cost accounts include: 1、 Production cost: 1. Basic production cost; 2. Auxiliary production costs. 2、 Manufacturing expenses. 3、 Labor costs.

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• Is there an accounting entry that you don't understand?

  Because the water supply workshop and machine repair workshop are auxiliary production workshops, the costs incurred are not all basic production costs, so the auxiliary production costs cannot all be transferred to the manufacturing costs of the basic production workshop. Because the water supply workshop and machine repair workshop are auxiliary production workshops, some of the costs are auxiliary production costs, so some of them are transferred to auxiliary production costs. Follow up: What about the production cost of this part? The auxiliary production cost is not transferred to the manufacturing cost of the basic production workshop

  Accounting qualification examination

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• Can the auxiliary production costs and manufacturing expenses of ChinaAccounting Network be combined?

  Production cost is the most basic subject for cost accounting. The manufacturing expenses refer to the workshop expenses for auxiliary or indirect production. However, the manufacturing expenses will eventually be transferred to the production costs, so that the direct costs and indirect costs can be distinguished### Production costs refer to the raw materials used to produce products, and manufacturing costs refer to all costs incurred in processing products. # # # Production costs refer to the raw materials, power, labor costs, etc. used to produce products; The manufacturing cost mainly refers to the consumption of

  Accounting qualification examination

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• Ask you a question about accounting practice! About Production Cost Details Account Settings

  Q: How to set up different workshops for different products? 1. The production cost shall be accounted in detail according to the basic production cost and auxiliary production cost. The basic production cost should set up a sub ledger (or costing sheet, the same below) according to the basic production workshop and the cost accounting object (product variety, category, order, batch, production stage, etc.), and set up columns according to the specified cost items. 2. Is it like this: Production costs -

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• Are the manufacturing expenses all costs that should be included in the product cost but not specially designed cost items?

  Are the manufacturing expenses all costs that should be included in the product cost but not specially designed cost items? How to understand this sentence? For example, the electricity cost of the production workshop should be fully included in the product cost, but because the workshop can produce a variety of products, it should be allocated at the end of the month. When it occurs, it should be included in the overhead account first By the end of the month, the overhead is allocated to the basic production cost and auxiliary production cost. The overhead under these two accounts is divided from the "overhead" account in the current month

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• How to manage the basic production workshop?

  Because the water supply workshop and machine repair workshop are auxiliary production workshops, the costs incurred are not all basic production costs, so the auxiliary production costs cannot all be transferred to the manufacturing costs of the basic production workshop. Because the water supply workshop and machine repair workshop are auxiliary production workshops, some of the costs are auxiliary production costs, so some of them are transferred to auxiliary production costs. Follow up: What about the production cost of this part? The auxiliary production cost is not transferred to the manufacturing cost of the basic production workshop

  Accounting qualification examination

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• A cost accounting problem.

  If the purchased materials are directly used for basic production, auxiliary production, workshops and administrative departments, and the payment for goods is not paid, the entry is: Debit: basic production cost 7380 Debit: Manufacturing expenses 360 Debit: auxiliary production cost 3090 Debit: administrative expenses 690 Credit: accounts payable 11520

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• Common account settings and details of basic production cost, auxiliary production cost and overhead

  The basic production cost can be divided into the following detailed accounts: direct materials, direct labor, and manufacturing expenses The detailed account of auxiliary production cost can be set by auxiliary production workshop The manufacturing expenses can be divided into the following sub items: depreciation expenses (recording the depreciation of the workshop and equipment), wages and welfare expenses (wages and welfare expenses of production management personnel), utilities, maintenance expenses, material consumption, etc. You can also add or delete other detailed accounts according to the actual situation of the enterprise.

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• What is the difference between basic production cost, auxiliary production cost and manufacturing expense?

  The basic production cost refers to raw materials, while the auxiliary production cost refers to electricity, water, etc., which serve the basic production. It also belongs to the production cost category. The manufacturing expenses are indirect expenses like factory depreciation. This is the simplest explanation. There are too many specific explanations.

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• How to divide the three?

  The account balance will eventually be reflected in the inventory item, which does not affect the reflection of report items.

  Accounting qualification examination

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• Is the auxiliary production cost allocated to three workshops interactively?

  Because the water supply workshop and machine repair workshop are auxiliary production workshops, the costs incurred are not all basic production costs, so the auxiliary production costs cannot all be transferred to the manufacturing costs of the basic production workshop. Because the water supply workshop and machine repair workshop are auxiliary production workshops, some of the costs are auxiliary production costs, so some of them are transferred to auxiliary production costs. Follow up: What about the production cost of this part? The auxiliary production cost is not transferred to the manufacturing cost of the basic production workshop

  finance

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• Is the auxiliary production cost a manufacturing expense

  Is the auxiliary production cost a manufacturing expense? no Cost accounts include: 1、 Production cost: 1. Basic production cost; 2. Auxiliary production costs. 2、 Manufacturing expenses. 3、 Labor costs.

  finance

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• What is the difference between auxiliary production costs and manufacturing expenses?

  First of all, we should make clear their definitions so that we can distinguish them well. The sum of auxiliary production costs incurred for the production and provision of certain types and quantities of products or services constitutes the auxiliary production costs of such products or services. In short, the costs incurred in non production workshops are called auxiliary production costs, such as wages, depreciation, repair costs, and material consumption in power workshops and machine repair workshops The manufacturing cost mainly refers to the cost of

  finance

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• How to distinguish? For example, if the manufacturing expense sub ledger is carried forward at the end of the month?

  When receiving bank interest this month, debit: financial expenses (red ink), bank deposits (blue ink), all in debit; when carrying forward at the end of the month, debit: profit of the current year (red ink); credit: financial expenses (red ink); the accounts to be carried forward at the end of the month include: debit: main business income; credit: profit of the current year; debit: profit of the current year; credit: main business cost, main business taxes and surcharges, operating expenses Administrative expenses, manufacturing expenses, non operating expenses, income taxes, at the end of the year, should: Debit: Profit of the year Credit: Profit

  Financial tax

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