Chapter 28 Chapter 28 Cost Control and Management

1. Production cost management system Article 1 The finance department is under the direct leadership of the general manager and chief financial officer, and is the department in charge of production cost management. Its function is to be fully responsible for the production cost management of the company according to the company's production and operation decisions. Article 2 According to the basic connotation of comprehensive budget management and fixed cost management, and in accordance with the principle of centralized management, the production management department, assembly department, human resources department and material supply department are established as the professional management departments of production costs.

Article 3 Division of production cost management. 1. Finance Department (1) Strictly implement the national guidelines, policies, laws, decrees, regulations and systems related to cost management.According to the budget management requirements issued by the group company, prepare the annual production cost budget. (2) Calculate the company's target cost control indicators according to the target cost plan issued by the group company. (3) According to the company's institutional setup, decompose and contract each expense item.Conduct an assessment of each cost contracting department and responsible person.

(4) Participate in the formulation and improvement of various expenses and consumption quotas related to professional production costs. (5) According to relevant national guidelines, policies, laws, decrees, regulations and systems, formulate, revise and improve the production cost management system in a timely manner, and implement them. (6) Responsible for the comprehensive analysis of production costs, find out the reasons for the rise and fall of production costs, and propose suggestions and measures to reduce costs. (7) Responsible for the cost accounting and management of the production base.

2. Production management department (1) According to the company's requirements and arrangements, prepare the production plan and organize its implementation. (2) Responsible for the monthly inventory of each workshop and semi-finished product warehouse. (3) Statistics and submission of relevant economic and technical indicators: ① Produce monthly report every month. ②Monthly inventory data. ③Monthly production plan. ④Comprehensive statistical analysis of monthly production. (4) Responsible for the preparation and implementation of the maintenance plan, and submit the situation of maintenance labor and maintenance costs to the Finance Department.

(5) Cooperate with the financial department and the raw material warehouse to manage the daily consumption of materials. Each workshop and each process implements a quota fund management and a quota picking system according to the daily production and material consumption quota. 3. Human resources department (1) Responsible for the management of the actual monthly labor and salary costs of each department and workshop. (2) Responsible for the calculation of working hours and unit price of each department of the company. (3) Responsible for the management of labor protection expenses.

(4) Responsible for the management of labor insurance funds, education funds, welfare fees and other expenses. 4. Material supply department (1) Responsible for the procurement of various consumable materials. (2) Responsible for the formulation and adjustment of the planned price of internal materials within the organization. Article 4 Budgeting of production costs. 1. Production cost budget preparation procedure In accordance with the budget preparation requirements, all relevant departments provide the next year and monthly cost budget information to the Finance Department in November each year. The Finance Department prepares the cost budget for the next year in December each year. After review by the general manager, the Report to the chairman at the end of December, and implement after approval.

2. Division of production cost budget preparation The Finance Department is responsible for organizing the preparation of the company-wide production cost budget.According to the division of responsibilities, the professional management departments related to production cost are respectively responsible for the formulation of production technical and economic indicators, the specialization in charge and the budget preparation of production cost. 3. Production cost budgeting requirements The finance department prepares the production cost budget for this year according to the company's budget management requirements, combined with the actual cost completion of the previous year, the annual fixed cost plan issued by the company and the actual situation of the company.

4. Adjustment of production budget The resulting adjustment of the production plan will affect the change of the production technical indicators, and the cost increase or decrease due to the factors of the group company, the Finance Department shall apply for the adjustment of the budget according to the relevant procedures.The production department shall submit the monthly production plan and the adjustment documents or materials of various production technical indicators to the finance department in time. Article 5 Control of production costs. 1. Establish a fixed cost management system in accordance with the requirements of comprehensive budget management.

2. Carry out centralized and hierarchical management, and clarify the responsibilities and authorities of each department.Carry out the calculation of production costs and the decomposition and release of post-production cost indicators.Adjust the production cost budget. 3. After the production plan is issued, the overall budget will be prepared separately by the finance department in combination with the purchase plan, material prices, salary budget, sales plan, water, electricity, and steam consumption. Article 6 Assessment of production cost budget. 1. In accordance with the requirements of comprehensive budget management, establish a supervision system for fixed cost management.Establish the general manager as the first person in charge of target cost management.

2. Establish a target cost supervision team composed of the Minister of Production, Minister of Finance and heads of various departments related to production cost management. 3. According to the requirements of target cost management, each professional department shall control the cost items under management in advance to ensure the realization of the target. 4. According to the cost habits, the Finance Department is responsible for business guidance and supervision of the target cost management of the production base.For general problems that arise, the head of the finance department will solve them directly, and the general manager will solve the problems if they are invalid.

Article 7 Production cost accounting. 1. The principle of product accounting shall be subject to the "Enterprise Accounting Standards of the People's Republic of China".The accounting method is subject to the "Share-holding Accounting System". 2. The cost accounting report is compiled in the form of financial statements, which are divided into three types: monthly report, quarterly report and annual report. Article 8 Production cost analysis. 1. The production cost analysis is carried out by the professional management department organized by the finance department, and various tasks are carried out according to the division of labor. 2. Cost analysis adopts flexible and diverse forms, that is, comprehensive analysis and special analysis, professional analysis and public analysis, pre-event and post-event analysis, regular analysis and irregular analysis. 3. Post-production analysis is the most important form of written report to the general manager. The financial department's cost analysis report should be completed within the 8th of the month, the 8th of the quarter, and the 10th of the year. 4. The analysis of the indicators in charge of each professional management department shall be submitted to the Finance Department in written form within 30 days of each month. 5. The deviation between production cost and economic and technical indicators is mainly analyzed monthly, thematic analysis is mainly carried out quarterly, and comprehensive cost analysis is mainly carried out in half-year or annual analysis, which must be compared with the same period of the previous year and compared with the annual target cost plan. 6. The purpose of the analysis is to reveal the weak links in cost management, fully expose contradictions, formulate specific measures to reduce costs, and ensure the realization of target costs. 7. Hold cost analysis meetings on a monthly, quarterly, and annual basis, formulate corrective measures for problems in cost management, make corresponding resolutions, appoint people, events, and dates, and designate relevant departments to check and summarize after the meeting, cost analysis Meetings can be combined with economic activity analysis meetings. Article 9 This system is formulated by the Finance Department and will be implemented from the date of promulgation after being approved by the general manager. 2. Cost accounting rules The first general rule. 1. In order to standardize the company's cost accounting work and improve the accuracy and timeliness of cost accounting, these measures are formulated. 2. The company's holding subsidiaries can formulate cost accounting methods by themselves, and implement them after reporting to the company for approval. Article 2 The scope of cost expenditure. 1. Direct materials, direct wages, other direct expenditures and manufacturing expenses incurred for the production of goods and provision of labor services are included in manufacturing costs. (1) Direct materials: refers to the raw materials and main materials that are consumed in the production of products and the provision of labor services, directly used in the production of products, constituting the product entity, semi-finished products purchased from outside, and auxiliary materials and other direct materials that contribute to the formation of products . (2) Direct wages: refers to the wages of workers who directly participate in the production of products during the process of producing products and providing labor services, as well as employee welfare expenses calculated and withdrawn based on the total wages of production workers and the prescribed ratio. (3) Fuel and power: refers to the outsourced fuel and water, electricity, steam, cooling power costs directly used for product production. (4) Manufacturing expenses: refer to the relevant expenses that should be borne by the manufacturing cost of the product and cannot be directly included in the cost of each product, mainly referring to the wages, bonuses, allowances, subsidies of the management personnel of each production workshop, employee welfare expenses, building construction of the production workshop Depreciation expenses of property, machinery and equipment, leasing expenses (excluding financial lease expenses), repair expenses, machine material consumption, amortization of low-value consumables, heating expenses (cooling expenses), water and electricity expenses, office expenses, travel expenses, transportation Fees, insurance fees, design and drawing fees, test inspection fees, labor protection fees, downtime losses during repairs, and other manufacturing costs. 2. The following expenses shall not be included in the cost: (1) Capital expenditures, that is, expenditures for the purchase and construction of fixed assets and other assets. (2) Outgoing investment expenditure. (3) Intangible assets transfer development expenditures. (4) Illegal business fines and confiscated property losses. (5) Tax overdue fines, fines, fines. (6) Compensation for losses caused by disasters and accidents. (7) Various donation expenditures. (8) Various sponsorship expenses. (9) Profit distributed to investors. (10) Other expenditures that are not allowed to be included in the cost as stipulated by the state. The third task and principle of cost accounting. 1. The tasks of the company's cost accounting are: (1) Conscientiously implement the relevant national cost expenditure range and expense expenditure standards, reasonably collect and calculate various expenses incurred in the production and operation process, correctly calculate product costs, and timely and accurately calculate Provide cost reports and relevant analysis materials. (2) Supervise the compliance and rationality of costs incurred. (3) Promote enterprises to improve management, reduce production costs, and improve economic efficiency. 2. Principles of cost accounting work: (1) In accordance with the principles of unified leadership and hierarchical management, establish and improve a cost accounting system that meets the needs of market competition and internal management. (2) Carry out cost accounting work, and strengthen the organization and management of cost accounting for secondary accounting units and teams. (3) The cost accounting work must be carried out under the premise of continuously strengthening and perfecting various basic management work, so that the cost accounting has a reliable basis. (4) The cost calculation period should be consistent with the accounting period, which is stipulated from January 1st to December 31st each year, and from the first day of each month to the end of the current month.The starting and ending dates of the consumption of expense elements and product output included in the cost of the current month must be consistent with the cost calculation period, and cannot be advanced or delayed. (5) Cost accounting must adhere to the principle of the accrual system, and should truly and accurately reflect the operating results of the cost level of a specific accounting period. (6) In cost accounting, the boundary between the current period cost and the next period cost, the boundary between the product in progress and the finished product, and the cost boundary between various products must be clearly defined. (7) The actual cost of the product shall be calculated according to the quantity, actual consumption and actual price of the products received in the warehouse after completion acceptance during the calculation period, and the estimated cost and target cost shall not be used to replace the actual cost.If it is calculated according to planned cost and fixed cost, it should be adjusted to actual cost at the end of the month. (8) Follow the principle of who benefits and who bears the cost to determine the cost accounting object. For various expenses incurred in the process of production and operation, a cost and expense account book should be set up. Cost accounting and distribution between management objects, so as to be true, accurate, complete and timely. (9) Various specific methods in the company's cost accounting (including material valuation, price difference adjustment, cost allocation method, cost calculation of completed products and products in progress, etc.), must be consistent in each period before and after, and cannot be changed arbitrarily.If a change is required, it shall be approved by the competent department, and the reason for the change and its impact on costs and financial status shall be explained in the current accounting report. Article 4 Classification, collection and distribution of production costs. 1. Production costs are classified according to economic content (or nature) and are called production cost elements. (1) Outsourced materials: refer to all raw materials purchased from outside and main materials, semi-finished products, auxiliary materials, packaging materials, spare parts for repairs and low-value consumables used for production and operation. (2) Purchased fuel: refers to all kinds of fuel purchased from outside used for production and operation, including solid, liquid and gaseous fuels. (3) Purchased power: Refers to all kinds of power purchased from outside used for production and operation. (4) Wages: Refers to the wages of employees that should be included in production costs. (5) Employee welfare expenses accrued: refers to the employee welfare expenses accrued according to the prescribed ratio of 14% of the total wages. (6) Depreciation expenses: refers to the depreciation expenses calculated and withdrawn in accordance with the prescribed depreciation rate for fixed assets such as buildings, machinery and equipment of each production unit. (7) Repair expenses: Refers to the large, medium and small repair expenses of various fixed assets such as buildings, machinery and equipment or the repair expenses that are directly included in the production expenses according to the determined and filed withdrawal rate. (8) Interest expense: refers to the net amount after subtracting interest income from bank loan interest expense that should be included in production costs. (9) Taxes: Refers to various taxes that should be included in production costs, including property tax, vehicle and vessel use tax, land use tax, stamp duty, etc. (10) Other expenses: Refers to expenses that do not belong to the above elements.Such as material consumption and non-material consumption. 2. Production expenses are classified as cost items according to economic use.The company's cost items are stipulated as follows: (1) Direct materials: all kinds of raw materials, main materials and outsourced semi-finished products that are directly used in the production of product entities, as well as auxiliary materials that contribute to product formation and have a consumption quota, and also include packaging. (2) Fuel and power: refers to various fuels and power purchased or self-made that are directly used in product production. (3) Wages and welfare expenses: the wages of workers who directly participate in the production of products and the employee welfare expenses accrued according to the prescribed ratio. (4) Manufacturing expenses: refers to various expenses incurred by each unit for organizing and managing production, including: a. Wages: Refers to the wages of management personnel, auxiliary workers, and miscellaneous personnel other than production workers in the workshop. b. Employee benefits: refers to the employee benefits extracted at 14% of the salary of the above-mentioned personnel. c. Depreciation fee: refers to the depreciation fee extracted from various fixed assets used by the workshop. d. Repair cost: refers to the repair cost incurred by the workshop to maintain various fixed assets and low-value consumables. e. Office expenses: refers to the stationery, paper, printed matter and other office expenses incurred in the workshop. f. Water and electricity charges: refers to the cost of non-process water and lighting electricity in the workshop. g. Heating cost: refers to the heating cost that should be shared by the workshop, excluding the heating allowance paid to employees. h. Lease fee: refers to the rent paid by the workshop for renting various fixed assets and tools from outside. i. Travel expenses: refers to various travel expenses and city transportation expenses for the workshop to go out on business. j. Consumption of machine materials and materials: refers to general consumable materials not directly used by the workshop for products and labor services, excluding repair costs, labor protection supplies, etc. k. Insurance premium: refers to the property insurance premium that the workshop should bear. l. Amortization of low-value consumables: general tools, production tools, instruments, etc. used in the production workshop. m. Labor protection fee: various expenses incurred by the workshop to ensure labor safety.Including: Various labor protection measures expenses, maintenance expenses for labor protection devices, heatstroke prevention and cooling expenses, labor protection articles expenses, etc. that should be paid by manufacturing costs.Expenditure on labor safety protection measures to increase fixed assets is not included. n. Downtime losses during seasonal repairs. o. Transportation fee: the cost of internal transportation in the workshop and the labor cost provided by the transportation department for the workshop. p. External processing fee: refers to the cost of entrusting the processing and cooperation of the parts and components of the workshop products to external companies. q. Test and inspection fee: refers to the product test fee that cannot be directly included in the quality appraisal of a certain product, the inspection fee of raw materials, finished products and semi-finished products, physical and chemical tests, quality control and other expenses. r. Design and drawing fee: refers to the cost of scientific research and design of products and processes. s. Others: Refers to other expenditures that should be included in manufacturing costs that do not belong to the above items. 3. Principles of collection and distribution of production costs (1) Set up cost accounting objects according to product varieties, and allocate indirect expenses that are difficult to directly include among the company's main business and all other products according to appropriate standards.The products of the enterprise include all main business, other business and labor cooperation. (2) All costs that can be directly included in each production line, each operation, and each product should be directly included. (3) All expenses that cannot be directly included in each production line, each operation, and each product should be allocated according to the allocation standard directly related to the formation of expenses. (4) Once the allocation standard is determined, it cannot be changed at will. 4. The cost of purchasing materials (1) The cost of purchased materials actually consumed in the production process includes: purchase price, out-of-region transportation and miscellaneous expenses, insurance premiums, intra-city transportation and miscellaneous expenses of bulk materials, reasonable loss during transportation, and selection and sorting expenses before warehousing, etc., but It does not include the value-added tax on purchased materials and the input tax on the purchase of duty-free agricultural products calculated according to the prescribed deduction rate. (2) If the purchased materials are directly used for non-taxable products, the full amount of the payment including input value-added tax shall be included in the cost of materials. (3) The purchase cost of imported materials shall include foreign purchase price and import tax. 5. Collection and distribution of material costs (1) For materials that have not been reimbursed at the end of the month, they will be temporarily estimated and put into storage at the planned price, and will be reversed when the materials are reimbursed. (2) Use the planned price within the company for the daily calculation of materials, and adjust the planned price of the consumed materials to the actual price at the end of the month.The difference between the actual price of a material and the planned price is calculated by material category or variety using the actual difference rate of the current month.Among them, the main raw materials are accounted for by category, and auxiliary materials, spare parts, packaging materials, and low-cost consumables are accounted for by material category. (3) According to the requisition list, the material auditor will include the materials that directly constitute the product entity into the production cost of the manufacturing department.If it cannot be directly included in the product entity, it will be included in the manufacturing expenses of the receiving department.The cost accountant allocates the materials that are directly included in the product entity to each process and each product at the material accounting price according to the "material requisition list" transferred by the material auditor.And adjust the material cost to the actual cost. (4) At the end of the month, the workshop material clerk is responsible for handling the "false return" procedures for unused materials. 6. Collection and distribution of power costs (1) Power includes water, electricity, steam, cooling, compressed air, etc., which are divided into two types: purchased and self-made.Self-made power and purchased power that needs to be processed by the unit's auxiliary workshop should be counted as auxiliary production. (2) The power cost shall be calculated according to the actual consumption recorded by the measuring instrument. If there is no measuring instrument, the reasonable allocation standard determined by the power department or relevant departments shall be used as the basis for allocating the power cost. (3) In the calculation of power costs, the boundaries between production and non-production purposes, internal supply and external supply should be clearly drawn. 7. Collection and distribution of salary and welfare expenses (1) Various wages that should be paid to employees shall be included in the total wages in accordance with relevant state regulations.All salary expenditures should be calculated and collected according to the original documents with complete procedures. (2) According to the prescribed wage system, wage standards and wage grades, and based on the relevant original documents, correctly calculate the payable wages and actual wages. (3) Calculate, withdraw and pay employee welfare expenses in accordance with relevant state regulations, and shall not change the accrual ratio without authorization.All wages payable to employees every month and employee welfare expenses withdrawn are collected and distributed according to departments and workshops, and are included in relevant subjects respectively. 8. Depreciation of fixed assets (1) The depreciation expenses of fixed assets are withdrawn on a monthly basis according to the determined depreciation period and depreciation rate, and are classified and included in various relevant subjects.The depreciation rate of fixed assets should be determined according to the unified accounting policy of the group company, and reported to the finance department of the group company for record, and cannot be changed arbitrarily. (2) The fixed assets purchased by the company or completed and accepted for trial production must be recorded and depreciated according to the original value (or estimated original value) of the assets confirmed by audit; assets that have not been used for a long time or are not used for a long time must be sealed up in a timely manner formalities.For projects that have been delivered for use but have not yet completed the final accounts, they shall be transferred to fixed assets according to the project budget, construction cost or project cost and other materials from the date of delivery, and depreciation shall be calculated accordingly.After the completion of final accounts, adjust the original fixed asset valuation and depreciation according to the final accounts to ensure the authenticity and rationality of the cost level. 9. Deferred and Accrued Expenses (1) Deferred expenses refer to the expenses incurred in this month, but should be borne jointly by the product cost and period expenses of this month and subsequent months.The amortized expenses shall be amortized according to the beneficiary period of the expenses, but shall be amortized within one year.Deferred expenses with an amortization period of more than one year should be accounted for in the "deferred assets" item. (2) The accrued expenses reflect the expenses that are included in the cost in advance on a monthly basis, but will be paid in subsequent months, and the period of the accrued expenses should also be determined according to the benefit period.In order to balance the monthly costs and expenses, each accrued expense budget should be prepared and included in the product cost on a monthly basis.The difference between the actual expenses and the accrued expenses shall be included in the relevant cost and expense items in the expense payment period. (3) According to the actual situation of the company, the deferred expenses and accrued expenses should include the following contents: a. Low-value consumables that are used in large quantities by new or expanded enterprises or workshops at one time. b. Larger amount of fixed asset repair expenses. c. The rent of fixed assets paid in one lump sum and the improvement expenses of leased fixed assets. d. Research and development expenses for new products, new techniques, and new processes that are relatively large and should be included in product costs by installments. e. The technology transfer fee that should be included in the production cost of the product in installments according to regulations. f. Property insurance premium paid in one lump sum. g. Interest expenses on working capital loans paid on a quarterly (or deferred) basis. h. Expenses during the shutdown period can be amortized monthly within the current year. i. Other deferred and accrued expenses approved by the management department. 10. Manufacturing costs (1) Manufacturing expenses are collected according to the production workshop and specified expense items. (2) Manufacturing expenses that should be borne solely by a certain cost accounting object should be directly included.Manufacturing expenses that should be shared by more than one cost accounting object shall be included in the allocation according to the ratio of the fixed man-hours of each cost accounting object. (3) The manufacturing expenses incurred each month shall be fully borne by the completed products in the current period. Article 5 Cost accounting method. 1. The basic procedure of product cost accounting. (1) The production expenses incurred in the production process are collected separately according to the cost accounting objects and cost items, and those that directly constitute the cost of the product are directly included, and the indirect expenses are allocated among the products according to a certain allocation standard. (2) Calculate the cost of work in progress. (3) Calculate the manufacturing cost of the product. 2. The production expenses of the auxiliary production workshop are collected and distributed according to the types and cost items of the products, labor services and operations provided by the auxiliary production workshop. (1) The labor and operating costs of the auxiliary production workshops shall be allocated to the beneficiary units at the planned unit cost according to the amount of labor services provided by each workshop. (2) Auxiliary production workshops take water, electricity, steam, refrigeration and maintenance as the cost accounting objects, and collect production expenses according to cost items. (3) The expenses incurred by the auxiliary production workshop for providing labor services, after deducting the part for the workshop's own use, shall be allotted to the production workshop and the management department, and shall not be withheld. (4) The actual cost of the products and labor services provided by auxiliary production for each unit shall be calculated separately.The difference between the actual total cost and the actual consumption transferred to each beneficiary unit and the total cost calculated by the planned price will be allocated uniformly by the company's financial department and included in the current product cost and management expenses. 3. Cost calculation method. (1) According to the production characteristics of the product, the direct material of the product is calculated by the step-by-step carry-forward method according to the process.Fuel power, wages and welfare expenses, manufacturing expenses, etc. are apportioned and calculated among various varieties according to product output and certain distribution standards. (2) According to the production characteristics of the product, the accounting method is adopted, and each production line is calculated according to the configuration process and packaging process.Direct materials are directly included in the production cost of the product according to the type used, and power, direct labor, and manufacturing expenses are apportioned and accounted according to the type of type and certain allocation standards. (3) At the end of the month, only raw materials are kept in the balance of work in progress, and other expenses incurred in the current month, such as power, direct labor, and manufacturing expenses, are all apportioned by the completed products in the current period, and no balance is left. 4. According to the type of production product as the cost accounting object and set the cost calculation table according to the cost object to collect production expenses, the monthly production expense is the total cost of the product, and then divided by the actual output of the month is the unit cost of the product. 5. Cost of work in process and cost of finished goods. (1) The manufacturing department of the company should set up ledgers to register the processed quantity, completed quantity, waste quantity, transferred out quantity and balance quantity of WIP, and conduct regular on-site inventory.The inventory profit and inventory loss of the work in progress shall be included in the "management expenses" according to the regulations. (2) Correctly calculate the cost of work in progress based on the actual balance of work in progress and the converted cost.At the end of the work-in-progress cost, only the direct material cost remains. (3) The manufacturing department should handle the formalities of acceptance and delivery to the warehouse in time for the completed products.The balance of delivery and delivery of finished products must be regularly checked and counted with the physical objects during the year, and the inventory surplus and inventory deficit of finished products shall be included in "management expenses". (4) At the end of the month, the product is converted into an equivalent output according to the completion procedure of the work in progress, and then the cost of the work in progress and the completed product is calculated based on the ratio of the equivalent output to the completed output. Article 6 Supplementary Provisions. The financial department of the company is responsible for the interpretation of these measures, and after approval by the general manager of the company, they will be implemented from the date of issue. The first overall process of production cost accounting. Expense accounting Expense collection and distribution Product cost accounting Finished product storage Finished product delivery. Article 2 The daily expense reimbursement process of the production department. Check whether the original vouchers are complete, legal, and the amount is correct, and whether the original vouchers are consistent with the expenditure certificate. Review and correct the original vouchers. Paste and fold the original vouchers according to the specifications. Review whether the approval procedures are complete. Review the department's expenditure progress (if it exceeds the planned amount, reimbursement can be refused) Prepare records Account vouchers that involve cash are sent to the post, and vouchers that do not involve cash are sent to the supervisor for review. Article 3 Other accounting procedures. 1. Water (electricity) fee Receive the water (electricity) fee entrusted collection voucher from the cashier post, separate out the non-production water (electricity) invoice, and pass the production water (electricity) invoice to the relevant post in the production department in exchange for the value-added tax ticket. Prepare the accounting voucher and pass it to the supervisor for review. 2. Review raw and auxiliary materials for use On the 1st of each month, the raw material requisition summary table and accounting vouchers sent by the material review post for the current month will be sent to the supervisor post against the summary table for reviewing the accounting vouchers against the material requisition review materials. Article 4 Manufacturing expenses and auxiliary production collection and distribution process. 1. Production quality assurance fee Query and print the manufacturing expenses of the current month on the third day after the checkout - the production department (including the leader in charge), the quality assurance department (including the leader in charge) the balance sheet of the subject period, obtain the production and man-hours of each workshop from the statistics post of the production department, and prepare the production expenses (including the leader in charge) , Quality Assurance Department expenses (including leaders in charge) allocation table preparation of accounting vouchers sent to the supervisor post for review. 2. Workshop manufacturing cost The workshop manufacturing expenses are carried forward automatically by the financial system, and an accounting voucher is generated. 3. Auxiliary production costs On the third day after checkout, inquire and print the periodical balance sheet of the auxiliary production cost account of the current month, and send it to the assistant production workshop accountant for auxiliary production allocation. Prepare the accounting vouchers and send them to the supervisor for review based on the auxiliary production allocation schedule compiled by the auxiliary production workshop accountant. Article 5 Production cost accounting process. 1. Collection of basic production costs Check whether the manufacturing expenses and auxiliary production costs have been carried over. Check whether the salary distribution, raw material acquisition, and finished product distribution vouchers have been prepared. After the settlement, print the production cost summary table and the manufacturing expense summary table of each workshop on the third day and send them to the cost accountants of each workshop. 2. Product cost accounting According to the number of product varieties produced by the workshop in the current month, the man-hours consumed by each product and the production cost summary table provided by the cost post, the workshop cost accountant will calculate the production cost of the workshop in the current month between completed products, products in progress and semi-finished products, completed products, The semi-finished products are allocated among the varieties, and the product cost calculation sheet is compiled and submitted to the cost accounting post on the fourth day after the settlement. 3. Warehouse of finished products (1) Review the subsidiary ledger of finished products. Regularly review the finished products in the warehouse, check the self-made material account and check the quantity of the storage slip (fourth copy) is consistent with the debit number of the subsidiary account registered by the warehouse manager, remove the storage slip (fourth copy) and temporarily save it by workshop and category. (2) Review the cost calculation sheet. Check the cost sheet prepared by the cost accountant in the workshop. Check that the quantity of finished products and semi-finished products is consistent with the quantity of the warehousing form (fourth copy). Prepare accounting vouchers based on the cost calculation sheet and warehousing form (fourth copy) and send them to the supervisor for review. (3) Prepare the average cost table of finished products. Input the monthly completed product cost data into the product average cost table, so as to dynamically and intuitively reflect the cost changes of each product. (4) Register the debit amount of the warehouse finished product (self-made materials) subsidiary ledger. According to the approved cost calculation sheet, register the cost amount of the finished product and self-made materials in the warehouse on the debit side of the finished product and self-made material sub-ledger. 4. Calculate the weighted average unit price The weighted average unit price of finished products (self-made materials) = (receipt amount in the current period + balance at the beginning of the period) ÷ (quantity of goods received in the current period + balance at the beginning of the period), which is the issued unit price of finished products in the current period. 5. Return goods into storage For the return of goods, according to the red-letter sales order issued by the sales department, the sales accounting post calculates the return amount based on the weighted average unit price of each variety in the transit warehouse last month and the number of returns, and compiles and summarizes the information such as variety, quantity, unit price, and amount. According to the summary table, the post prepares the accounting vouchers. 6. Delivery of finished products Review the issued quantity registered in the detailed account of finished products in the warehouse, extract the issued vouchers for finished products, and compile the classification summary to calculate the issued amount (=quantity × weighted average unit price of finished products), register the issued amount in the warehouse detailed account, compile the accounting vouchers and send them to the audit post based on the summary table review. 7. Closing warehouse finished goods subsidiary account After the audit and registration of the warehouse subsidiary account is completed, the balance of each product is settled, and the warehouse manager is urged to check with the physical objects, and the balance of the account book is classified and summarized to check with the financial account. 8. Inventory Organize a physical inventory of the warehouse every six months, urge the warehouse manager to compile the inventory table, provide the inventory results in time, and assist the warehouse manager to report relevant problems and prepare accounting vouchers according to the company's decision. Table 28-1 Production cost accounting table Manufacturing number: date of completion of manufacture Product Name: Specifications: Production Quantity: Unit: Payment Notification No.: Consumed raw materials - direct raw materials Name Specification Picking List Number Unit Quantity Unit Price Amount Consumed Materials - Direct Material Material Name Specification Picking List Number Unit Quantity Unit Price Amount Total Direct Labor Allocated Manufacturing Expenses Cost Summary Unit Cost Manufacturing Unit Date Work Hours Wage Rate Amount Work Hours Number apportionment rate amount Item amount amount Remark〖11〗Direct raw material〖11〗Direct material〖11〗Direct labor〖11〗Total manufacturing expenses allocated〖8〗Total payment record Shipment record Delivery date Payment note number Payment to the warehouse Quantity Date Manufacturer Invoice Number Quantity Remarks Manager: Accountant: Tabulator: Table 28-2 Summary of finished products year month Date Production Cost Bill Number Product Name Quantity Finished Products (Debit) Production Materials (Debit) Labor (Debit) Production Expenses (Debit) Total Table 28-3 Summary of Cost Differences Production Notification Number Product Name Production Quantity Raw Material Cost Material Cost Labor Cost Production Expense Estimate Actual Variance % Estimate Actual Estimate Actual Estimate Actual Selling Price Gross Profit Estimate Actual Total Table 28-April Cost Analysis and Comparison of Each Batch Number unit: yuan Batch No. Product Name Specification Customer Name Quantity Unit Unit Price Freight Commission Net Price Unit Cost Raw Material Material Wage System Fee Total Gross Profit Sales Management Expense Net Profit