Monthly cost accounting workflow?

Workflow of production cost accounting post

(A) production cost accounting process framework

Expense accounting expense collection and distribution product cost accounting finished product warehousing finished product warehousing.

Daily expenses production expenses

Quality assurance fee medicine warehouse transit warehouse

Auxiliary cost finished product

Redo poorly done

Manufacturing cost of plastic warehouse

Materials issued semi-finished self-made materials costs.

Material cost of finished products.

Work in process material

Wage extraction labor cost

(2) Reimbursement of daily expenses of the production department

Check whether the original vouchers are complete, legal and correct, and whether the original vouchers are consistent with the expense vouchers-check and correct whether the original vouchers are pasted and folded according to the specifications-check whether the examination and approval procedures are complete-check the progress of departmental expenses (if the planned amount is exceeded, reimbursement can be refused)-prepare accounting vouchers.

Debit: Manufacturing Expense-Related Detail Account of Workshop Department

Loans: cash/bank deposits/other receivables-→ vouchers involving cash are transferred to posts, and vouchers not involving cash are transferred to competent posts for review.

Note: (1) Non-wage expenditures must obtain invoices or receipts supervised by the tax bureau, which should be filled in in a standardized way, with the same case and no trace of alteration, and the VAT receipts must be strictly observed.

(2) Ensure that the upper left corner of vouchers and attachments are neat, and the length, width and folding of attachments shall be subject to the size of accounting vouchers, and staples are not allowed.

(3) The expenses are audited according to 200 1 Cost Control Measures, Scope and Standard of Travel Expenses and Management Measures of Communication Expenses. The main points are as follows: the expenses within the planned limit must be approved by the department head, the leaders in charge and the finance minister; Unplanned expenses must be reported by the general manager; Local transportation fees (taxi fees) and communication fees must be registered in the general manager's office; The recruitment fee must be audited by the Minister of Human Resources; Travel expenses must be accompanied by an approved itinerary, and entertainment expenses must be accompanied by an approved entertainment expense table.

(4) accurate use of detailed accounts (see chart of accounts).

(5) After the preparation of the voucher for withdrawing cash is completed, if the cashier has no cash, the accounting voucher shall be kept temporarily, and the cashier shall be notified to collect it when he gets back the cash.

(6) When the reimburser has arrears in the early stage, the reimbursement expenses will be offset against the arrears first, and the reimbursement receipt will be issued by the management fee post.

(3) Other accounting.

1, water (electricity) fee

Receiving the entrusted receipt voucher of water (electricity) fee from cashier post-→ separating the non-production water (electricity) invoice-→ passing the production water (electricity) invoice to the relevant post of production department for VAT printing-→ making accounting voucher.

Borrow: production cost-auxiliary production cost-water/electricity

Taxes payable-VAT (input)

Management cost-water/electricity

Loan: bank deposit-→ transferred to the competent post for review.

2, review the raw and auxiliary materials recipients

Every month 1 day, the raw material requisition summary table and accounting vouchers of the current month will be collected from the material audit post-→ the summary table for material requisition audit and distribution-→ the accounting vouchers will be audited against the summary table-→ and passed to the competent post.

Note: (1) The picking list involves basic production cost, auxiliary production cost and manufacturing cost, so the manufacturing cost and auxiliary production can only be carried forward after the voucher is compiled.

(4) Collection and distribution of manufacturing expenses and auxiliary production.

1, production warranty fee

On the third day after checkout, query and print the manufacturing cost of the current month-the account period balance table of the production department (including the competent leader)/quality assurance department (including the competent leader)-obtain the output working hours of each workshop from the statistical post of the production department-prepare the distribution table of production cost (including the competent leader) and quality assurance department (including the competent leader)-prepare accounting vouchers.

Borrow: production cost-basic production cost-workshop-production cost/warranty cost.

Borrow: manufacturing expenses-production department (in charge of leadership)/quality assurance department (in charge of leadership)-→ pass to the competent post for review.

2. Workshop manufacturing cost

Workshop manufacturing expenses are automatically carried forward by the financial system, and accounting vouchers are generated.

Borrow: production cost-basic production-workshop-manufacturing cost

Credit: Manufacturing Expenses-Workshop Related Detail Account

3. Auxiliary production cost

On the third day after checkout, query and print the balance table of auxiliary production cost in the current month-→ pass it to the auxiliary production workshop accountant for auxiliary production distribution-→ prepare accounting vouchers according to the auxiliary production distribution list prepared by the auxiliary production workshop accountant.

Borrow: production cost-basic production cost-workshop-auxiliary expenses

Management expenses-auxiliary expenses

Credit: production cost-subsidiary production related detailed account-→ transfer to supervisor for approval.

Note: (1) If necessary, provide the workshop with a breakdown of manufacturing expenses.

(2) Examine and approve the working hours allocated by the auxiliary production workshops to ensure that the expenses allocated to each workshop are accurate and reasonable.

(3) The production and quality assurance expenses are carried forward on the third day after the checkout, and the expenses cannot happen again after the carry-forward, so all expense vouchers of this month must be prepared at the end of the month.

(5) production cost accounting

1, collection of basic production expenses

Check whether the manufacturing expenses and auxiliary production expenses have been carried forward-check whether the salary payment, raw material picking list and finished product issuing certificate have been compiled-print the summary table of production expenses and manufacturing expenses of each workshop on the third day after checkout-send it to the cost accountant of each workshop.

2, product cost accounting

Workshop cost accounting summarizes the production cost of the workshop in the current month according to the quantity of products produced in the workshop, the working hours consumed by each product and the production cost provided by the cost post, allocates the production cost of the workshop in the current month among finished products, products and semi-finished products, finished products and semi-finished products, and prepares a product cost calculation table, which is submitted to the cost accounting post on the fourth day after the checkout.

3, finished product warehousing

(1) Check the subsidiary ledger of finished products.

Regularly review the accounts of finished goods and self-made materials in the warehouse-check that the number of the receipt (No.4) is consistent with the debit number of the subsidiary ledger registered by the warehouse administrator-write down the receipt (No.4)-store it temporarily by workshop and variety.

(2) Review the cost calculation table

Check the cost table prepared by workshop cost accounting-→ Check that the quantity of finished products and semi-finished products is consistent with the quantity of the receipt (No.4)-→ Prepare accounting vouchers according to the cost calculation table and the receipt (No.4).

Borrow: stock goods-medicine warehouse/plastic warehouse/homemade materials.

Loan: production cost-basic production-workshop-salary and welfare/material cost/production cost/quality assurance cost/auxiliary cost/manufacturing cost-→ transferred to the competent post for review.

(3) Prepare the average cost table of finished products.

Input the monthly product cost data into the average product cost table, so as to dynamically and intuitively reflect the cost change of each product.

(4) The debit amount of the subsidiary ledger of finished products (homemade materials) registered in the warehouse.

According to the audited cost calculation table, the cost amount of finished products and self-made materials in the warehouse will be debited to the subsidiary ledger of finished products and self-made materials in the warehouse.

3. Calculate the weighted average unit price

Weighted average unit price of finished products (self-made materials) = amount received in this period+opening balance, and unit price of finished products issued in this period.

Current paid-in quantity+opening balance quantity

Step 4 Return the goods to the warehouse

When returning goods, the sales accounting post calculates the return amount according to the red-ink sales slip issued by the sales department and the weighted average unit price and return quantity of each variety in the transfer warehouse last month, and prepares the table and summary table of variety, quantity, unit price and amount, and the post prepares accounting vouchers according to the summary table.

Borrow: inventory goods-pharmacy

Loan: inventory goods-transit warehouse

Note: (1) In actual accounting, the accounting voucher is made of normal blue-ink sales orders.

5. Finished product delivery

Review the issued quantity registered in the subsidiary ledger of the finished product warehouse-transfer out the issued voucher of the finished product and prepare the classified summary-calculate the issued amount (= quantity × weighted average unit price of the finished product)-register the issued amount in the subsidiary ledger of the warehouse-prepare the accounting voucher according to the summary table.

(1) sales order

Borrow: inventory goods-transit warehouse

Borrow: inventory goods-drug warehouse/plastic warehouse-→ transfer to sales accounting post for review.

Note: (1) Sales orders must be classified, summarized and tabulated, and sent to the sales accounting post for approval together with sales orders and accounting vouchers. Red-ink sales orders are accounted for in negative numbers.

(2) Wuma products must obtain a sales list from the sales department, and Wuma will issue an invoice to the company accordingly, and go through the warehousing formalities for finished products.

(2) Lead to rework

Borrow: production cost-basic production-workshop-materials

Borrow: inventory goods-drug warehouse/plastic warehouse-→ transfer to the competent post for review.

Note: (1) The product name and output must be indicated in the abstract column.

(2) Details of reworked products should be provided to the workshop cost accounting.

(3) department recipients

Borrow: management fee-research and development fee (clinical and inspection of product development center)

Manufacturing cost-quality assurance department-inspection fee (sampling inspection by quality assurance department)

Operating expenses-office expenses-samples (trial sales samples) (cost+price difference)

Operating expenses/management expenses-entertainment expenses (cost+price difference)

Change Item -GMP- Other (Cost+Price Difference)

Loan: Goods in stock-drug warehouse/plastic warehouse.

Other payables-price difference (product execution price/1.17) ×17%-→ transmitted to the competent post for review.

Note: (1) The contents of the material requisition must be filled in completely, the purpose must be stated in the remarks column, and the signing procedures must be complete.

6, warehouse finished goods ledger.

After the audit and registration of the warehouse subsidiary ledger is completed, make a good balance of each product, urge the warehouse administrator to check with the physical object, classify and summarize the balance of the account book and check with the financial account.

7. Inventory

Organize the physical inventory of the warehouse once every six months-urge the warehouse manager to prepare the inventory table-provide the inventory results in time-assist the warehouse manager to report related problems-prepare accounting vouchers according to the company's decision.

(1) Inventory surplus

Borrow: Inventory goods-drug warehouse/plastic warehouse

Borrow: management expenses-dealing with property losses

(2) Insufficient inventory

Borrow: management expenses-dealing with property losses

Loan: Goods in stock-drug warehouse/plastic warehouse.

(6) Management work

Provide monthly cost analysis of 1 and 10, and dynamically track the rise and fall of product cost.

2. Organize workshop cost accounting to carry out standardized cost accounting, so as to ensure timely provision of accurate raw data.

3. Participate in the formulation of cost control measures and improve the cost management system.

4, in-depth workshop, warehouse familiar with the company's product production process, raw and auxiliary materials consumption and other related knowledge, effectively tap the potential of cost management.

5. Organize warehouse inventory once every six months.