How to calculate the cost of producing the packing box?
Because of this special industry, mainly the cost of raw materials accounted for a large proportion of the gross profit space is relatively small, every month to calculate the main raw material price of goods accounted for the proportion of its output value (the ratio), so to establish assessment mechanism of the workshop and sales department, to continuously improve the economic benefit.
Consider the fact that the proportion of the main raw material in the paper packaging enterprise is relatively high, when calculating the cost of the product, consider the material cost without considering other costs, such as the cost of wages and manufacturing costs.Finally, according to this month's production cost = pre production + current investment - this period in the formula of production can be calculated.
Direct labor is the production workers the wages of workers, according to the actual amount of time each number is allocated if the time statistic is not accurate, can according to the actual price of the price is the variety of merchandise value as the standard for distribution, distribution of the selected standard, since the code in an accounting period do not change;
The production of corrugated cardboard cartons enterprises generally use varieties of costing, according to industry varieties open cost sheet.The direct materials need distribution, workshop production to issue requisitions, is the number into the number of the cost. Direct materials include a variety of paper and adhesives (corn flour or water glass), if they are flat nails and can be incorporated into supplementary material.
