会计概念之制造费用（Manufacturing costs of accounting concepts）.doc

会计概念之制造费用（Manufacturing costs of accounting concepts） What is manufacturing overhead? The indirect costs incurred by an enterprise in the production of goods and services. The enterprise shall make a reasonable choice according to the nature of the manufacturing expenses Matching method. Manufacturing costs include the total cost of production in addition to the direct material and direct wages, including the cost of the product (workshop, branch) all expenses incurred in the organization and management of production. The occurrence of fixed assets in the workshop, production and Administration Maintenance costs management fee). Specifically, the following items: the wages of all production units, management staff, staff welfare, housing construction costs Maintenance, seasonal production and downtime losses during repairs and so on. Overhead costs are usually included in costs, usually when manufacturing costs occur Determine the cost calculation object that it belongs to, and therefore can not be directly included in the cost of the product produced, but must be in accordance with the location of the cost occurred Finally, the method is used to allocate the cost objects among each cost calculation object, which is included in the cost of each cost object. Main accounting treatment of manufacturing expenses 1, the production workshop of the machine material consumption, debit to this subject, credited raw material and other subjects. 2, the production workshop, management staff salaries and other staff salaries, debit to this subject, credited to the payable staff salaries subjects. 3. The fixed assets depreciation of the production workshop shall be debited to the account and credited to the accumulated depreciation. 4, the workshop to pay the office fees, repair fees, utilities and so on, debit to the subject, credited to bank deposits and other subjects. 5, the occurrence of seasonal downtime losses, debit to the subject, credited raw materials, payable to staff