What does the cost accounting of lighting appliances include?
The main contents of this paper are as follows: 1. The cost accounting methods of the electrical appliance sales industry are as follows: the selling price amount calculation method, the gross profit margin method, the purchase price amount accounting method and so on. The cost accounting method is not mandatory, it is up to the enterprise to choose. However, once the cost accounting method is determined, must not be changed at will.
2. Cost accounting includes the accounting of direct material cost and direct labor cost of basic production cost, the accounting of prepaid expenses and withholding expenses, the accounting of auxiliary production cost and the accounting of manufacturing expenses.
3. Cost accounting mainly includes the following contents: complete collection and accounting of various expenses incurred by the object of cost calculation. Correctly calculate the transfer value of the means of production and the amount of expenses that should be included in the current cost.
How to calculate the cost accounting of lighting? How to calculate the formula
1. The commonly used cost calculation methods are variety method, batch method and step-by-step method. 1. Variety method; Variety method is a method that takes product variety as the cost calculation object to collect production expenses and calculate product cost.
2. Cost accounting is a concept and there is no formula. Cost accounting steps: we must master some knowledge of cost accounting and understand the basic steps of cost accounting. We must understand the production process of the object to be accounted for and master its technological process.
3. The three calculation formulas of cost are as follows: cost = selling price-profit. Price = cost + profit. Profit = selling price-cost. Cost calculation is a special method to determine the total cost and unit cost of each object by collecting the costs and expenses incurred in the process of production and operation according to a certain cost object.
4. The steps of the cost accounting procedure are as follows: examine and verify the production expenses. Determine the cost calculation objects and cost items, and set up a detailed account of product cost. Allocate the factor cost. Allocate comprehensive expenses. Divide the cost of finished products and the cost of products in process.
5. Cost accounting formula: net operating income = operating income-operating expenses-depreciation of productive fixed assets-production tax + net income of rental housing, net income of rental other assets and net rent of self-owned housing, etc. The net income of property does not include the premium income from the transfer of ownership of assets.
What cost accounting method is applicable to deepwater lamps and lanterns enterprises
1. If your unit has complete data, you can use the actual cost method. The labor bill collects materials, labor and indirect costs, and allocates them to the stored products.
2. Variety method; Variety method is a method that takes product variety as the object of cost calculation to collect production expenses and calculate product cost. Because the variety method does not need to calculate the cost according to the batch, nor does it need to calculate the semi-finished product cost according to the steps, so this cost calculation method is relatively simple.
3. The most commonly used cost accounting methods in enterprises are variety method, batch method and step-by-step method. The variety method is a relatively simple method for calculation. Generally use a large number of simple production. For example, tap water production, crude oil mining and so on. This kind of production often has a single variety, closed production, and generally does not exist in the product at the end of the month.
4. About (take the exchange rate of US dollar 5 as an example). That’s basically it. Some large companies will add some management fees to the cost, which belongs to administrative expenses. Different enterprise nature, different policies. The energy-saving lamp industry is at least guaranteed for one year. Of course, components are required to meet the requirements in all aspects.
Since the business is not very complicated, I think you made the right choice.
How to calculate the cost of LED lighting company, specific point. Thank you
1. Cost = material cost + labor cost + profit. The material cost is required from the engineering department to the lamp BOM table; the labor cost is calculated according to the actual staff situation, and the profit is 20% to 30%. The use of lighting materials varies from company to company. The quickest way is to revise the engineering department’s BOM list, because the main one is on the BOM list.
2. Variety method; Variety method is a method that takes product variety as the object of cost calculation to collect production expenses and calculate product cost. Because the variety method does not need to calculate the cost according to the batch, nor does it need to calculate the semi-finished product cost according to the steps, so this cost calculation method is relatively simple.
3. If you rent a screen, it is now between 200 and 300 per square meter a day. The rental cost of the new screen is higher. Their own cost accounting is the cost of the display screen and rental days converted to the cost, labor costs. In general, the lessee will bear the cost of land and electricity.
4. This will enable everyone to analyze according to the actual situation when making a choice.
How do LED lamp assembly enterprises carry out cost accounting?
Small enterprises, such as small cement, brick making, etc. The variety method calculates the cost of products on a monthly basis, and there is no need to allocate production costs between finished and semi-finished products. 2. Batch method. The batch method is also called the order method.
Use tables and VLOOKUP formulas to design internal data association calculation, please refer to Excel spreadsheet process price management template http://hi.baidu.com/chzggxh/item/bf5042478cd71dabdf2a9fdc and other templates.
But LED lamps and lanterns are nothing more than: LED light source (including circuit boards, the quality of LED is optional) + LED drive power supply + lamp shell (very optional, consider the public mold shell or self-designed open mode) = LED lamps and lanterns.
If you rent a screen, it is now between 200 and 300 per square meter a day. The rental cost of the new screen is higher. Their own cost accounting is the cost of the display screen and rental days converted to the cost, labor costs. In general, the lessee will bear the cost of land and electricity.
Accounting is very simple, not only to simply calculate the sum of the cost of each part. Pay attention to the input of manpower (employee subsidies and wages, etc.) and material resources (electricity, machinery, rent, etc.). If possible, the time value of capital should also be taken into account (the occupation of funds should be calculated as profits, such as in the bank).
This will enable everyone to make an analysis according to the actual situation when making a choice.
