生产成本、库存商品、主营业务成本（Production costs, inventory goods, main business costs）.docVIP

生产成本、库存商品、主营业务成本（Production costs, inventory goods, main business costs） What is the relationship between production costs, inventory goods, the main business costs of the three? We are doing chemical raw materials (plastic paint) the number of outbound monthly are monthly inventory to the draw, I now do not understand this three lending data is how come, for example this month issued a warehouse of raw materials 82444 yuan, 2100 this month, the wages of the workers, the cumulative depreciation of 293, cost of sales of products this month 81934 (because we have different types of prices are not the same, this is the 81934 month sales of all products cost the sum of the cost engineering according to the formula derived, not included in the wages, accumulated depreciation), month inventory 10263 yuan. Borrowing: production costs Credit: raw materials, manufacturing costs (workers wages), the depreciation of the month Merchandise in stock Credit: production cost. Is this production cost equal to the above production cost? If not, is it the number of sales this month plus the inventory of finished goods this month? Main business cost Credit: how does the inventory of goods come from? Is the main business cost of this month the cost of sales of products + workers wages + accumulated depreciation? I have this month accounts receivable account at the end of 1500, the customer account is 1350, the difference is my entry: Borrow: the main business income of 150 loan accounts receivable: 150, this reduction is correct? If so, then I will not be less than 150 of the main business income next month? Above the master to help analyze, I am a novice, I am afraid to have error cost of those nodes, if the main business cost is wrong, thats not all profits are wrong, master please help, thank you! Question: I still do not understand, the following two production cost accounting method is the same? Borrowing: production costs Loans: raw materials, manufacturing costs (workers wages) M