进料、来料加工的计算方法（The calculation method of feeding and processing）.docVIP

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进料、来料加工的计算方法（The calculation method of feeding and processing）.doc

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进料、来料加工的计算方法（The calculation method of feeding and processing）

进料、来料加工的计算方法（The calculation method of feeding and processing） Two 、 bonded materials warehouse management 1, physical management The bonded materials with non bonded materials not on material; The bonded materials with non bonded materials should be classified storage; The different manual processing trade bonded materials according to different storage in tube; The storage of bonded materials of single, requisition, Jiaokudan, Chukuchan shall be marked on the bonded goods, manual, etc.. Bonded materials (including raw materials, surplus materials, scrap, defective products, semi-finished products and finished products etc.) 2 、 warehouse book management The bonded materials with non bonded materials should be different for the number of books into the warehouse and consumption (Sales), inventory accounting, not on registration of the material accounting books; The manual of processing trade bonded materials according to different materials, manual goods, dont number (PIN), consumption, accounting; The bonded materials can not be first out backward; The manual of processing trade can not be exchanged. Three, processing accounting processing 1, subject settings The raw materials, processing materials - Manual No. XX The pending transfer processing materials: inventory reduction of subjects, also can pick the other name The cost of production - processing - manual -XX products - direct materials The cost of production - processing - manual -XX products - direct labor The cost of production - processing - -XX - manufacturing cost product manual The finished product - processing - -XX product manual The main business cost - processing - -XX product manual 2, accounting I, the free import of raw materials and parts DR: raw materials - Materials Processing - Manual number - XX parts CR: to be supplied with materials and materials The use of bonded materials at DR: production cost - material processing - Manual No. -XX finished products - direct material CR: direct materi