制造业最清晰的成本培训-31页精选文档

Office/DP Supplies
Vehicle Expenses Recruitment
Period Manufacturing
(PM/FOH)
Rental/Communication/ Traveling/Entertainment
…etc.
Insurance
Mgmt/Sup people exp
(Technicians,engineers,managers, Supervisors & all other employees not
Mentioned in DL/VOH for the following CC)
Depn/Bldg maint
People cost only Cost center:1701-1xxx
Non cost center exp, but allocate to business unit
Contents of Molex income statement -Selling and General Administration exp.
People expense
Supply repair
Indirect People exp
(Inspector,material handler WH assistants, WH coordinators)
Cost of Sales –
Small equipment/ Machine repairs& Maint. Expenses
Variable Overhead
Towards Business Awareness Agenda
Molex Income Statement Introduction Contents of Molex Income Statement Molex Accounting Terms & Definitions Product Costing COPA and LGM report
All expenses Cost center : 1701-3xxx
Contents of Molex income statement -Selling and General Administration exp.
Variable Selling
Commission Expenses
Freight paid on parts Shipped to customers
Direct Labor
Shift Premium/ Allowances
Cost center : 1701-1xxx
Overtime
Benefit (e g: stock option,
insurance, medical …etc)
Contents of Molex income statement
Total SG&A
Profit before tax
600

60%
10
1%
5
0.5%
5
0.5%
50
5%
100
10%
770
77%
230
23%
5
0.5%
20
2%
20
2%
5
0.5%
1
0.1%
1
0.1%
1
0.1%
53
5.3%
177
17.7%
Section two:
Contents of Molex Income statement
(VOH)
Power/Water Expenses
Production/Shipping Supplies etc.
Cost center : 1701-1xxx,1701-300x,
1701-350x,
Contents of Molex income statement Cost of Sales –
Cost of Sales –
Cycle Count (Gain)/Loss
Scrap/Yield Loss
Material Consumption (M&P)
Material
Purchase Price Variance(PPV)
Others
Slow & Excess
Contents of Molex income statement
Prepared by : Polly Yang 2019/02/18
Section one: Molex Income Statement
Amount
% of NR
Net revenue
1000
Material cost Freight & Duty External mfg. Direct labor Variable overhead Period manufacturing
Production order to Sub-contractor
Operator borrow from Sub-contractor
Contents of Molex income statement Cost of Sales –
Wages
(Operators, leaders, Setup men,Packers)
Total cost of sales Gross profit
Variable selling Selling and advertising General Administration Net R&D Misc. Income/Expense Exchange (Gain)/Loss Interest (Income)/Expense
Entertainment, Travel expense,
sample
Bldg maint./Depn
Selling& Advertising
Vehicles exp
Insurance
Cost center : 1701-4xxx,1701-5xxx Include general sales, sales office,marketing
Cost of Sales -
Freight & Duty
Inward Freight
Import duty for Dom sales
Custom fee (in & out)
Contents of Molex income statement Cost of Sales –
External manufacturing