请问物料库存管理属于生产成本管理吗?直接材料、直接人工和制造费用具体来说又包括哪些方面呢?谢谢!

2024-12-01 04:35:59
推荐回答(3个)
回答1:

当然是属于生产成本管理,直接材料包括:材料价格,运费、保护费用,工人工资、厂地;人工包括:培训费用,工资。制造费用包括:材料费用,运输费用,人工费用,包装费用,保存费用,水电费、机器设备折旧用、厂房折旧、管理费用等

回答2:

1.如何归类只是一种游戏规则而已,一切以实际业务出发,思考如何归类能更好地描述业务特性。
2. 直接材料、人工和制造费用,简而言之就是发生在生产车间的一切费用。包括:
物料、工人工资、工人身上发生的费用、车间一切固定资产的折旧。
3. 车间管理人员工资费用,其他部门对车间运作的支持费用,这些是否属于制造费用,还是取决于管理要求。归根结底还是游戏规则。

最极端的做法就是,一切成本最终都被最终都按某种规则被分摊入生产订单。

回答3:

同样的东西,十个会计能做出十个成本的,只要大方向不错,具体业务无大所谓的。

大方向就是,凡是跟生产有关的,都划归生产成本。

这一点,应该会得到大多数生产企业会计的认可。

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