成本核算结转方法

成本核算结转 成本核算方法、成本结转方法 适用制造业。特别适用于刚学或刚做会计又要做主管会计的朋友。 二、相关科目设置及核算思路 1.生产成本科目，不按产品设明细帐，直接设原材料、工资及福利费、电力、制造费用四个明细科目对大项费用进行归集。 2.制造费用科目。不按车间设明细帐，直接设机物料、修理费、折旧三个明细科目对车间费用进行归集。车间人员的差旅费、办公费记入管理费用。 3.原材料范围。在满足需要的前提下，只把在产品构成比例较大的几种做为原材料，这样即能减少工作量，又可起到一点避税作用(非主要原材料提前进入了成本)。 4.车间月末已领未用的原材料，酌情处理:若价值较低，归入当月即可;若价值较高，算入下月。 5.废品损失只在管理上做处理，不单独做成本核算。 6.若管理上或生产工艺上非常有必要，设自制半成品科目。(我只设过一家，本文中按不设描述) 7.不设在产品科目。生产成本科目月末余额即为其成本(分配方法见下)。 x line check (read tablets) 3. high requirements (1) learning disease species: disease species abdominal TB (intestinal tuberculosis and TB sex peritoneal inflammatory) chronic diarrhea chronic pancreatic inflammatory other (2) clinical knowledge, and skills requirements: operation name operation name gastroscope check operation colon mirror check operation three cavity II SAC tube oppression bleeding operation liver puncture biopsy endoscope Xia retrograde pancreatic bile duct contrast operation (ERCP) (3) language, and teaching , Research and other requirements: foreign literature review or book report 1. (Four) blood section 2 months (containing blood medical outpatient) 1. Rotary purpose master: various anemia of clinical performance, and causes and the diagnosis according to, and identification diagnosis, and treatment method of points; hemolytic sex anemia classification and the vascular within and vascular outside hemolytic of features; normal of bleeding and gel blood mechanism; bleeding sex disease of classification, and bleeding features and the diagnosis and treatment principles; acute, and chronic leukemia of clinical performance, and laboratory check, and diagnosis according to and the common treatment drug and treatment programme; lymphatic tumor classification, and staging, and diagnosis according 三、日常工作及成本资料的取得 1.日常发生的与生产有关的费用归入生产成本或制造费用科目。 2.月底计提折旧， 结转制造费用科目到生产成本科目。 3.取得原材料库月报表，先比对已帐原材料与其所报购入数量是否有出入，若有应属发票未到者，要估价入帐。原材料发出采用加权平均法。 4.取得产成品库月报表，计算工资(这块可能各企业不一，有的由财务计算，有的由车间计算)，计提工资及福利费 5.由生产车间提供各工序在产品数量及完工程度。 四、成本计算分配方法 除能直接归属到某产品的原材料外，其它成本费用一律采用产值比例法分配，即按各产品的产值占总产值的比例进行分配，在产品按约当产量计算产值(这块不知怎么估计才科学，我心里没底，不过每次结果也没离过谱，很接近实际)。 五、个人对此法的评价 1.在产品约当产量估计不够准确，这也是成本核算中的通病，没法。 x line check (read tablets) 3. high requirements (1) learning disease species: disease species abdominal TB (intestinal tuberculosis and TB sex peritoneal inflammatory) chronic diarrhea chronic pancreatic inflammatory other (2) clinical knowledge, and skills requirements: operation name operation name gastroscope check operation colon mirror check operation three cavity II SAC tube oppression bleeding operation liver puncture biopsy endoscope Xia retrograde pancreatic bile duct contrast operation (ERCP) (3) language, and teaching , Research and other requirements: foreign literature review or book report 1. (Four) blood section 2 months (containing blood medical outpatient) 1. Rotary purpose master: various anemia of clinical performance, and causes and the diagnosis according to, and identification diagnosis, and treatment method of points; hemolytic sex anemia classification and the vascular within and vascular outside hemolytic of features; normal of bleeding and gel blood mechanism; bleeding sex disease of classification, and bleeding features and the diagnosis and treatment principles; acute, and chronic leukemia of clinical performance, and laboratory check, and diagnosis according to and the common treatment drug and treatment programme; lymphatic tumor classification, and staging, and diagnosis according 2.产值比例法未见哪本会计著作上有记载，心中一直不踏实，感觉没有理论依据，不过我认为其有一定的科学性，适用范围很广。我感觉其同工时比例法、工资比例法应属一路，效果应是一样地。 3.关于工资核算，不知大家所在的企业采用的什么法，我经历过的企业都是按当月产成品入库数量计算各工序职工工资。 关于成本核算方法、步骤、成本分析的简单回复 成本核算的方法根据企业生产产品的特点来定:主要看产品是否是多步骤生产(生产工艺的特点);半成品是否有销售的情况(如果有销售，可能需要采用分步核算，以便准确核算半成品的成本);工作(成本/生产)中心是按照产品来分还是工艺来分。 如何核算成本:首先归集产品的材料成本，一般都需要技术部门提供产品的BOM(物料清单)，以确保按订单或者生产生产的时候领料的准确。(一般会问生产线出现来料不良和损坏怎么处理:退仓并补领即可，损坏部分需要当月预提计入制费，损坏材料报废的时候，冲预提，并将报废材料的价值从原材料科目转出，来料不良属于供应商的责任，退返供应商有退货和换货两种处理方式)。 x line check (read tablets) 3. high requirements (1) learning disease species: disease species abdominal TB (intestinal tuberculosis and TB sex peritoneal inflammatory) chronic diarrhea chronic pancreatic inflammatory other (2) clinical knowledge, and skills requirements: operation name operation name gastroscope check operation colon mirror check operation three cavity II SAC tube oppression bleeding operation liver puncture biopsy endoscope Xia retrograde pancreatic bile duct contrast operation (ERCP) (3) language, and teaching , Research and other requirements: foreign literature review or book report 1. (Four) blood section 2 months (containing blood medical outpatient) 1. Rotary purpose master: various anemia of clinical performance, and causes and the diagnosis according to, and identification diagnosis, and treatment method of points; hemolytic sex anemia classification and the vascular within and vascular outside hemolytic of features; normal of bleeding and gel blood mechanism; bleeding sex disease of classification, and bleeding features and the diagnosis and treatment principles; acute, and chronic leukemia of clinical performance, and laboratory check, and diagnosis according to and the common treatment drug and treatment programme; lymphatic tumor classification, and staging, and diagnosis according 接下来是直接人工的分摊:选择投入工时或者完成工时来分摊当月的人工费。在线是否分摊人工，可根据公司的在线是否比例小，而且在线的量较稳定，一般公司都希望不要将费用分摊给在制品，如果核算在制品的人工，可以根据投入工时、完工程度、投料的比重作为依据来分摊。 制费的分摊:选择投入工时或者完成工时或者机器工时来分摊当月的制费，也可选择人工工时和机器 d 工时并行的办法(部分费用采用机器工时分摊，部分采用人工工时分摊)。在线是否分摊，同直接人工的做法。 成本分析:可按当月销售分析毛利率、净利率;完全成本法(做分产品损益表将期间费用选择一定分摊给产品)下的净利率;可按当月生产当月全部销售的假设做以上两个成本分析表(因为当月的实际业绩并未在销售中全部体现，当月的生产全部销售与当月投入的成本费用配比，更能反映企业的经营成果);费用的分析，可以做当月的人工、制费、期间费用除当月的投入工时、销售工时，以便与以前月份的单位工时费用比较。发现费用异常需要查找原因，给管理提供有用的信息。 流程简述: 材料成本较好的办法:生产同一类产品(包含不同规格)的领料作一份领料单，这样可以比较容易将投料分摊到成衣中，回收的x line check (read tablets) 3. high requirements (1) learning disease species: disease species abdominal TB (intestinal tuberculosis and TB sex peritoneal inflammatory) chronic diarrhea chronic pancreatic inflammatory other (2) clinical knowledge, and skills requirements: operation name operation name gastroscope check operation colon mirror check operation three cavity II SAC tube oppression bleeding operation liver puncture biopsy endoscope Xia retrograde pancreatic bile duct contrast operation (ERCP) (3) language, and teaching , Research and other requirements: foreign literature review or book report 1. (Four) blood section 2 months (containing blood medical outpatient) 1. Rotary purpose master: various anemia of clinical performance, and causes and the diagnosis according to, and identification diagnosis, and treatment method of points; hemolytic sex anemia classification and the vascular within and vascular outside hemolytic of features; normal of bleeding and gel blood mechanism; bleeding sex disease of classification, and bleeding features and the diagnosis and treatment principles; acute, and chronic leukemia of clinical performance, and laboratory check, and diagnosis according to and the common treatment drug and treatment programme; lymphatic tumor classification, and staging, and diagnosis according 碎布可以当作无值处理，销售取得收入计入其他业务收入(需要交税)。 人工费用的核算:与制衣直接相关人员的工资计入生产成本,直接人工，间接相关人员的工资费用计入制费、管理费用。 制造费用的分摊:按照成衣的工时或者机器工时分摊。 以上投入转入生产成本科目，按照入库转入库存商品，按销售结转销售成本。 存货的计划成本计价主要涉及存货的购入和发出两个阶段，在内容上涵盖原材料、包装物、低值易耗品、委托加工物资等具体的存货项目。以下以原材料为例，具体存货计划成本计价的核算。 原材料按计划成本核算时，需要设置“物资采购”、“原材料”、“材料成本差异”等科目，但不需设置"在途物资"科目。原材料按计划成本核算，需掌握五笔核心分录、成本差异的分配、发票账单与材料到达企业是否同步等三个方面的问。 一、 五笔核心分录 1.采购材料 采购材料时，按材料的实际成本借记“物资采购”科目，按应予抵扣的进项税额借记“应交税金”科目;按不x line check (read tablets) 3. high requirements (1) learning disease species: disease species abdominal TB (intestinal tuberculosis and TB sex peritoneal inflammatory) chronic diarrhea chronic pancreatic inflammatory other (2) clinical knowledge, and skills requirements: operation name operation name gastroscope check operation colon mirror check operation three cavity II SAC tube oppression bleeding operation liver puncture biopsy endoscope Xia retrograde pancreatic bile duct contrast operation (ERCP) (3) language, and teaching , Research and other requirements: foreign literature review or book report 1. (Four) blood section 2 months (containing blood medical outpatient) 1. Rotary purpose master: various anemia of clinical performance, and causes and the diagnosis according to, and identification diagnosis, and treatment method of points; hemolytic sex anemia classification and the vascular within and vascular outside hemolytic of features; normal of bleeding and gel blood mechanism; bleeding sex disease of classification, and bleeding features and the diagnosis and treatment principles; acute, and chronic leukemia of clinical performance, and laboratory check, and diagnosis according to and the common treatment drug and treatment programme; lymphatic tumor classification, and staging, and diagnosis according 同的结算方式贷记"银行存款"等科目。即: 借:物资采购 应交税金,应交增值税(进项税额) 贷:银行存款等 2. 材料入库 材料入库时，按材料的计划成本借记"原材料"科目，贷记“物资采购”科目。即: 借:原材料 贷:物资采购 3.结转入库材料的成本差异 结转入库材料的成本差异时，按入库材料实际成本小于计划成本的差额，借记“物资采购”科目，贷记“材料成本差异”科目;按入库材料实际成本大于计划成本的差额，借记“材料成本差异”科目，贷记“物资采购”科目。即: 借:物资采购 贷:材料成本差异 或者相反。 x line check (read tablets) 3. high requirements (1) learning disease species: disease species abdominal TB (intestinal tuberculosis and TB sex peritoneal inflammatory) chronic diarrhea chronic pancreatic inflammatory other (2) clinical knowledge, and skills requirements: operation name operation name gastroscope check operation colon mirror check operation three cavity II SAC tube oppression bleeding operation liver puncture biopsy endoscope Xia retrograde pancreatic bile duct contrast operation (ERCP) (3) language, and teaching , Research and other requirements: foreign literature review or book report 1. (Four) blood section 2 months (containing blood medical outpatient) 1. Rotary purpose master: various anemia of clinical performance, and causes and the diagnosis according to, and identification diagnosis, and treatment method of points; hemolytic sex anemia classification and the vascular within and vascular outside hemolytic of features; normal of bleeding and gel blood mechanism; bleeding sex disease of classification, and bleeding features and the diagnosis and treatment principles; acute, and chronic leukemia of clinical performance, and laboratory check, and diagnosis according to and the common treatment drug and treatment programme; lymphatic tumor classification, and staging, and diagnosis according