Written Records Relating To Production Costs And Product Costs.
Cost records are divided into broad sense and narrow sense.
Narrow cost records refer to various records that can be used for cost accounting in the daily production process of enterprises, including various kinds of self-made original vouchers and various business records, such as product output records, material records, production hours records, and power and energy consumption records.
These records are the basis for calculating the cost of material, labor and cost, and for calculating the total cost and unit cost of various products.
Cost records are the basis for product cost calculation.
Establishing and improving the cost recording system to ensure the completeness and accuracy of the information provided is of great significance for strengthening management, mining potential, continuously reducing product costs and improving the economic efficiency of enterprises.
In addition to the above contents, the generalized cost records include the records of all cost accounts and the figures of the cost statements at irregular intervals.
Product yield records usually include job notifications,
Process process sheet
The main contents of the production report of the working class, the notice of production and the detailed list of production, etc.
product
The name and number of the work or order, the name and number of the machines and equipment used to complete the quantity and quality of the product, that is to say, the number of qualified and rejected products.
In the form of piecework wage, it should also include the unit price of the product and the piecework wage of the finished product.
The information provided by these records can be used as a basis for calculating the cost.
The requisition record includes several types, such as the limit requisition list, the material requisition sheet and the material register book. It mainly records the quantity, quantity, unit price and actual amount of the raw materials as the basis for calculating the material cost.
Production hours records include attendance sheets, job notifications and so on.
The attendance sheet reflects the attendance and absence of workers, and the work notice reflects the actual working hours consumed and the completed work.
Rated working hours
。
In the form of time wages, the actual working hours are the basis for distributing the wages of the production workers, and sometimes provide information for the allocation of manufacturing costs.
Power and energy consumption records are usually carried out by instruments and meters.
Each workshop and department should separately configure various instruments and meters to reflect each workshop and Department separately to configure various instruments and meters to reflect the power and energy consumption of each workshop and Department separately, and to draw up the distribution table of power and energy cost accordingly as one of the basis of the calculation.
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The method of equity combination is used to record net assets incorporated into book value, and accounts do not confirm goodwill.
Items such as prepaid expenses should be cancelled if they have no value in the implementation of the merged enterprises.
The combination of equity and purchase method is different from the purchase method. If the same merger business adopts different processing methods, the financial situation and operating results reflected will be different.
In fact, the combination of rights and interests and purchase law have a significant impact on the accounting statements of the year and subsequent years.
Specifically, the following aspects are as follows: (1) under the combination of rights and interests, the profits of the merged enterprises include the profits achieved by the merged enterprises in the whole year, without asking which day the actual merger occurs; under the purchase law, the profits of the combined enterprises only include the profits realized by the enterprises after the purchase date, which makes the profits of the combined rights and interests combination method more than the profits under the purchase law.
The result is just the opposite when there is a loss in the company.
(2) when the assets are calculated at book value, the book value of assets is generally lower than the fair value in the period of price rise. Therefore, assets are unrealized appreciation, and the combined enterprises can increase the profits of the combined year by selling these assets. If these assets are used, the lower depreciation cost and amortization cost can be matched with the realized profits, which will make the profit of the equity combination method greater than that of the purchase law.
(3) the direct cost of merger is the cost of merging the current period under the equity combination method, and the amount of net assets cost or goodwill of the combined enterprise under the purchase method is increased, resulting in the difference of the current profits under the two methods, but this difference has little effect on the amount of the combined price difference and its sales.
(4) the purchase law records the assets and liabilities incurred at fair value and confirms goodwill.
Due to the influence of inflation, the fair value of assets after assessment is higher than the book value, so the assets value under the purchase law is greater than the assets value under the equity combination method. However, after a few years of merger, most of these assets will be converted into costs or expenses, which will result in more cost under the purchase law than the equity combination method. The difference is the difference between fair value and book value and the amortization of goodwill, resulting in the profit under the combined annual purchase law is lower than that under the equity combination method.
The above differences cause the difference of accounting statement information, so investors should not only attach importance to the information reflected in the accounting statements, but also pay attention to the accounting methods adopted by the company to handle consolidated pactions.
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