Calculate the most detailed cost for export processing garment companies

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• The outsourcing unit orders processing according to each order
• The main raw materials (usually fabric) are provided by the outsourcing unit to the processing unit. Therefore, the processing unit does not have to monitor the cost price of the main raw materials
• The processing unit spends labor costs and general production costs (accessories, machinery, electricity and water...) to perform the processing work, so the processing cost only includes 2 types of cost factors. This
• When receiving processing, there is usually a processing unit price for each item according to the processing order or an estimated processing unit salary of workers for each product.
• After processing, the goods are exported back to the outsourcing unit. The outsourcing unit will check the goods and accept or return them

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• When processing, it is often divided into many stages. Once this stage is completed, it will be transferred to the next stage.
• Each stage corresponds to a workshop, team or production area. Therefore, it is easy to determine the direct costs for each stage
• When calculating cost, only the final product is considered
• When there is unfinished work, it is usually unfinished on the production line

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• The accounting department receives processing orders from other departments (sales department, board of directors...) and updates order information (customers, ordered items, quantity, unit price, expected delivery date , materials received, quantity, delivery date of materials)
• The technical department determines wages according to each product or product details by stage (if calculating wages by product). The accounting department receives the total salary unit price for each product
• Prepare a warehouse receipt for raw materials when receiving raw materials from the outsourcing unit according to the order. Only quantity, no cost price
• Prepare raw material delivery notes for processing. Only quantity, no cost price
• The accountant prepares a report to monitor the actual raw materials received compared to the raw materials recorded on the order and the difference
• The accountant prepares a report to monitor the actual raw materials received and the actual raw materials exported, the difference
• The accountant prepares a warehouse receipt for processed finished products and reports the actual processed finished products produced compared to the quantity on the order and compares them.
• The accountant prepares a finished goods delivery note for the detailed processing unit according to the order

Tahphbelchcostie lohng and cost shern coinsahgeneral

• Salary costs: Accounting and collecting salary costs for production at the end of the period. Can be detailed for each order, stage or aggregated
• Depreciation costs for fixed assets, CCDC, prepaid expenses: Depreciate monthly and allocate depreciation value to production.
• Electricity and water costs, service costs purchased from outside, additional raw material costs and other cash costs: Accounting for production costs

LUhu idea: In some cases, the garment processing factory is divided into many workshops or sewing areas, the fixed assets, CCDC and employees of each garment factory are independent, then the accountant can collect the costs of salaries, fixed assets, and CCDC directly for that workshop. For fixed assets, CCDC, other general production costs are production costs but are not determined for which workshop, so the accountant collects them together. For fixed assets and CCDC, general costs are business costs (for both production and office), the accountant must separate them accordingly.

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Allocation of salary costs and general production costs: Normally, accountants should choose a common allocation criterion for these two types of cost factors. If the salary unit price is given, it can be allocated according to the salary unit price ratio. In addition, the processing unit price can be allocated to each product

Accounting for product cost calculation:

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Report shern coinsaht:

• Report on raw material needs: planned raw materials, actual raw materials received and compared
• Report on raw material usage: Actual raw materials received, raw materials produced and compared
• Report inventory of target groups by order

Expense report shern coinsaht:

• Report on calculation and allocation of depreciation of fixed assets, CCDC allocation, allocation of short-term prepaid expenses, long-term prepaid expenses
• Detailed reports, total salary costs, general expenses, and fee items

Price report:

• Price according to product, according to order
• Cost calculation table: shows the cost of product composition according to each cost element, unit cost, total cost, work in progress

Report dHeynhahng:

• Order fulfillment report: Quantity processed according to order, actual quantity delivered and comparison
• Report sales, profit and loss according to orders

Source Summary.