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;

制造费用科目。不按车间设明细账，直接设机物料、修理、折旧三个明细科目对车间费用进行归集。车间人员的差旅费、办公费记入管理费用；

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;

原材料范围。在满足需要的前提下，只把在产品构成比例较大的几种作为原材料，这样既能减少工作量，又可起到一点避税作用(非主要原材料提 前进入了成本)；

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);

车间月末已领未用的原材料，酌情处理；若价值较，归入当月即可；若价值较高，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;

废品损失只在管理上做处理，不单独做成本核算；

The loss of waste products is only treated in management, not cost accounting;

若管理上或生产工艺上非常有必要，设自制半成品科目；

If management or production process is very necessary, set up self-made semi-finished products subject;

不设在产品科目。生产成本科目月末余额即为其成本；

Not in the product account. The month end balance of production cost account is its cost;

成本计算分配方法。除能直接归属到某产品的原材料外，其它成本费用一律采用产值比例法分配，即按各产品的产值占总产值的比例进行分配， 在产品按当月产量计算产值；

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;

关于工资核算，不知大家所在企业采用的是什么方法，笔者调查过的企业都是按当月产品入库数量计算各工序职工工资。

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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