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借记科目 |
成本或费用项目 |
直接计入 |
分配计入 |
工资费用合计 |
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生产工时 |
分配金额（分配率） |
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基本生产成本 |
甲产品 |
工资及福利费 |
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乙产品 |
工资及福利费 |
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小计 |
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制造费用 |
基本生产 |
工资 |
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辅助生产成本 |
打样间 |
工资及福利费 |
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整烫间 |
工资及福利费 |
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小计 |
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管理费用 |
工资 |
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营业费用 |
工资 |
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在建工程 |
工资及福利费 |
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应付福利费 |
工资 |
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合计 |
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医务及福利部门人员的工资记应付福利费,他们的应付福利费直接计入管理费用 |
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六个月以上病假人员的工资作为劳动保护费计入管理费用 |
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如果取得实际生产工时数据比较困难,一般按产品的定额工时(产品数量与工时定额的乘积)比例分配工资费用比较合理 |
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计件工资一般可直接计入,如果是计时工资则应分配计入.另外奖金津贴等以及特殊情况下支付的工资等,一般应按直接计入工资比例 |
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或生产工时比例,分配计入生产成本 |
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一般按产品的工时比例分配较为合理 |
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考勤记录与产量记录较为重要 |
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计时工资，根据考勤表,按规定的工资标准计算.标准月薪扣除缺勤或病假事假应扣数计算得出 |
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病假与事假可按一定的比例部分支付工资 |
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| 个人计件工资 |
计件工资,按工人的产量计算,因工人原因造成的不合格品可以不计入工资计件中,甚至可以向工人索赔. |
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计件工资按工人生产单位产品所需要的工时定客和该级工人第小时的工资率计算得出. |
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例子,若甲产品的工时定额为30分钟,乙产品的工时定额为15分钟，6级工的小时工资主为0.5元．6级工完成甲产品400件,完成 |
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乙产品600件 |
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甲产品计件单价＝0.5*30/60=0.25元 |
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乙产品计件单价=0.5*15/60=0.125元 |
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应付工资=400*0.25+600*0.125=175元 |
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另一种方法: |
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甲产品定额工时=400*60/60=200时 |
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乙产品定额工时=600*15/60=150小时 |
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应付工资=(200+150)*0.5=175元 |
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| 集体计件工资 |
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先把某个集体的集体工资算出,再由组内根据日工资率及出勤日数计算工资额. |
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生产小组内部工资分配率=集体工资/日工资率*出勤日数 |
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某人的工资=分配率*某人的日工资率*出勤日数 |
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