1、

Material picking list: direct materials, semi-finished products, finished products, modified products and modified products collected by new regulations, which are used to calculate the cost of collecting in the current month. Borrow: production costs (direct materials, direct labor and manufacturing costs), and loan: raw materials, semi-finished products and inventory goods.

2、

Expense application list: indirect materials, expense application: auxiliary materials, factory supplies, consumables, etc. Debit: manufacturing expenses, and loan: raw materials.

3、

Direct labor allocation table: it is one of the standards to allocate the monthly salary of the direct personnel of the production line to each work order and summarize the working hours according to the work center. Debit: production cost (direct labor), and loan: wages payable.

4、

Manufacturing cost allocation table: according to the principle that whoever benefits will bear it, the manufacturing cost of the current month will be allocated to the work center or product for many times (as long as it is included in the work center, the ERP system will automatically allocate it to the product).

5、

Finished product warehousing list: the quantity and cost (material cost, labor cost and manufacturing cost) of finished products/semi-finished products warehousing in the current month.

Borrowing: inventory goods/semi-finished products, lending: production costs (direct materials, direct labor, manufacturing costs).

6、

Detailed list of product sales cost: count the cost of products sold in the current month (direct materials, direct labor and manufacturing expenses). Debit: main business cost, and loan: inventory goods.

7、

Cost list of construction in progress: make statistics of construction in progress cost at the beginning of each month, construction in progress cost this month, completion cost this month and construction in progress cost at the end of the month, and check whether the construction in progress cost of construction in progress is consistent with the general ledger.

8、

Finished product cost analysis table: according to the cost of finished products in the current month, it is assumed that all products are sold in the current month (according to the sales unit price in the current month), and the gross profit of products is calculated.

9、

Product sales profit and loss list: according to the cost of products sold in the current month, calculate the sales gross profit of various products in the current month.

10、

Inventory report/inventory report: separate statistics of materials and finished products, and check whether the inventory categories of general ledger and subsidiary ledger are consistent.