成本是什么意思？怎么计算成本，工业企业价格怎么核算，举例子我看看

晴雨下汐七 追问

2021-01-14 15:39

老师，可以举例子带金额那种，我想知道原材料，生产加工产品然后出售流程然后分录带金额，我就明白了

bullet 老师 解答

2021-01-14 16:03

同学你好 ，比如做一个产品，1、从仓库领用的原材料，借：生产成本-原材料  100，贷：原材料 100，
                                              2、做这款产品生产拉线人员工资，借：生产成本-人工费，50，贷：应付工资：50，
                                              3、车间 维修设备费用，              借：生产成本-制造费用  50，贷：制造费用：50，
                                               4、产品做好了，入库：借：库存商品   200
                                                                                       贷：生产成本-原材料100
                                                                                                生产成本-人工费50 
                                                                                                 生产成本-制造费用50，
                                                   5、销售这款产品  借：主营业务成   200
                                                                                贷：库存商品   200
                                                                             借：应收帐款：   339
                                                                                  贷：主营业务收入 300
                                                                                          应交税费-应交增值税-销项税39