生產(chǎn)成本科目。不按產(chǎn)品設(shè)明細賬，直接設(shè)原材料、工資及福利、電力、制造費用四個明細科目對大項費用進行歸集；
Production cost account. It does not set up detailed accounts according to products, but directly sets up four sub items of raw materials, wages and welfare, electricity and manufacturing expenses to collect major expenses;
制造費用科目。不按車間設(shè)明細賬，直接設(shè)機物料、修理、折舊三個明細科目對車間費用進行歸集。車間人員的差旅費、辦公費記入管理費用；
Manufacturing expense account. Do not set up detailed account according to workshop, set up machine material, repair, depreciation three detailed accounts to collect workshop expenses directly. The travel expenses and office expenses of workshop personnel shall be included in the management expenses;
原材料范圍。在滿足需要的前提下，只把在產(chǎn)品構(gòu)成比例較大的幾種作為原材料，這樣既能減少工作量，又可起到一點避稅作用(非主要原材料提 前進入了成本)；
Range of raw materials. On the premise of meeting the needs, only a few kinds of raw materials with a large proportion of products in process can be used as raw materials, which can not only reduce the workload, but also play a role of tax avoidance (non main raw materials enter the cost in advance);
車間月末已領(lǐng)未用的原材料，酌情處理；若價值較，歸入當月即可；若價值較高，算入下月；
The raw materials that have been collected and unused at the end of the month shall be handled as appropriate; if the value is low, it shall be included in the current month; if the value is higher, it shall be included in the next month;
廢品損失只在管理上做處理，不單獨做成本核算；
The loss of waste products is only treated in management, not cost accounting;
若管理上或生產(chǎn)工藝上非常有必要，設(shè)自制半成品科目；
If management or production process is very necessary, set up self-made semi-finished products subject;
不設(shè)在產(chǎn)品科目。生產(chǎn)成本科目月末余額即為其成本；
Not in the product account. The month end balance of production cost account is its cost;
成本計算分配方法。除能直接歸屬到某產(chǎn)品的原材料外，其它成本費用一律采用產(chǎn)值比例法分配，即按各產(chǎn)品的產(chǎn)值占總產(chǎn)值的比例進行分配， 在產(chǎn)品按當月產(chǎn)量計算產(chǎn)值；
Cost calculation and allocation method. Except for the raw materials that can be directly attributed to a product, other costs are all allocated by the output value proportion method, that is, the proportion of the output value of each product in the total output value is allocated, and the output value of the product in the current month is calculated according to the output value of the current month;
關(guān)于工資核算，不知大家所在企業(yè)采用的是什么方法，筆者調(diào)查過的企業(yè)都是按當月產(chǎn)品入庫數(shù)量計算各工序職工工資。
As for salary accounting, I don't know what method is adopted by your enterprise. All the enterprises surveyed by the author calculate the wages of employees in each process according to the number of products put into storage in the current month.
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