How to depreciate in cost accounting of sofa factory

Updated on Sofa 2024-09-18
1 answers
  1. Anonymous users2024-01-24

    The method of accrual of depreciation of fixed assets.

    1 straight-line method: the book value of the equipment is X, the estimated use of N years, the residual value is Y, and the annual depreciation is (X-Y) N.

    2. Workload method: the book value of the equipment is X, and the workload is H (hours), the residual value is Y, and the depreciation per unit of work is (X-Y) H.

    3-year total sum method: the carrying value of the equipment is X, the estimated use is N years, and the residual value is Y, then the depreciation accrued in the M year is (X-Y)*(N-M+1) [(N+1)*N 2].

    4 Double declining balance method: the carrying value of the equipment is X, the estimated use of N (N is sufficient) years, and the residual value is Y.

    Only fixed assets can be depreciated, and in general, the average life method is used.

    However, if the cost is to enter the finished product, the operating cost will be deducted from the profit in the current period.

Related questions
1 answers2024-09-18

The so-called cost accounting is actually to account for "materials, labor, and expenses", that is, to add together the materials consumed, workers' wages, and manufacturing costs, which is cost accounting.

2 answers2024-09-18

1.Review vouchers, control budget expenditure, expense withholding and control; >>>More

3 answers2024-09-18

Accounting costs, counting working hours, picking materials is the basic thing, all workers' wages, raw materials, and related expenses due to the production of furniture are included in the cost. >>>More

1 answers2024-09-18

No foundational work, no cost data sources?

The most important thing is that the material receipt, dispatch and storage control is good, whether there are procedures, there are many departments involved, some suggestions are not enough, and the whole process has to be operated. >>>More

3 answers2024-09-18

Cost calculation table, cost control table, manufacturing (management) expense schedule, product production and sales cost table, product cost analysis table, cost calculation method and program diagram, inform the mailbox to send to you.