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What is the cost of factory printing?
If the cost is high, use the booth that has been waiting for a long time, and then slowly allocate it to the raw materials or finished products. If the amount is not large, do a one-time fee or cost directly.
Page fee refers to the process of typesetting, proofing, modification, finalization, production and printing. Before the finished product is printed, and a certain fee is charged for these processes, this is the printing fee. Printing is generally four colors, but each color needs to be made separately. This plate-making process must be charged, that is, the plate fee.
What subject is the printing fee included in?
Printing expenses are included in management expenses-office expenses.
Borrow: management expenses-office expenses
Loans: bank deposits
Management expenses belong to the period expenses and are included in the current profit and loss when incurred.
Enterprises should account for the occurrence and carry-over of management expenses through the subject of "management expenses". Debit this account, register the management expenses incurred by the enterprise, and credit the management expenses transferred to the "profit of this year" account at the end of the period. After carry-over, there should be no balance in this account. This course carries out detailed accounting according to the expenditure items of management expenses.
Printing expenses include: start-up expenses+plate expenses+color printing expenses+post-processing expenses+taxes, and these printing expenses are not included in the paper cost.
The technology of transferring ink to the surface of paper, fabric, plastic, leather and other materials through plate making, ink application and pressure, and copying the contents of the manuscript in batches. Printing is the process of transferring the approved printing plate to the substrate through printing machinery and special ink.
The ink in the printed part is a stacking load, but the non-printed part is concave or convex, which is different from the height of the printed part, so the ink in the printed part can't be touched and left blank, so it is only a physical and mechanical effect. Generally, relief printing, gravure printing, stencil printing, dry lithography, etc. All are physical printing (the printed surface is higher or lower than the non-printed surface).
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