l****z
发帖数: 29846 | 1 某种原材料经过加温变形后可以用来生产某种产品,生产过程中这种原材料不能被全部
利用.多出来的变形后的原材料经过再次加温变形后,会回到原来原材料的形式被重新使
用.
现在,因为这种再次变形后的原材料过多,所以有一部分会被卖给其他公司.
问这种销售,怎么记账?
现在有两种方法:
一个,销售直接抵消当月生产成本,理由是这种材料是生产中产生的.
另外一个,记为Misc.sales. 理由是如果这些东东是原材料的一部分. 如果直接销售原
材料的话,应该记为misc sales. (因为销售原材料显然不是公司core business).
正在困惑中. | R*********4
发帖数: 27 | 2 Generally, sales of scraps is a recovery of expenses. (ie. reduce COGS). For
your situation, look like your company "purchase excessive quantity than
production needs". I guess this is a reduction of COGS.
However, if this sales is material (ie. 10% of ordinary revenue) and
recurring, it may be a new business line (ie. sales of raw material) of your
company, which require separate the income from regular revenue.
Open for discussion | l****z
发帖数: 29846 | 3 不是purchase excessive quantity than production needs".
是因为这种新产生的raw material不是所有的产品都可以用. 某些产品也不是可以100%
的用这种raw material生产出来,通常都是用30% 到60%.所以会累计一些多出来然后要
卖掉. sales倒是recurring.
如果是scrap,你自己不能用,只能卖掉的话,那肯定是offset COGS.但这个显然不是,因
为大部分这种材料还是重新投入到生产中去的.只是多余的会被卖掉.
我的另外一个担心是如果允许直接offset production cost的话,某些sites可以
manupilate 当期的operation result.
For
your
【在 R*********4 的大作中提到】
: Generally, sales of scraps is a recovery of expenses. (ie. reduce COGS). For
: your situation, look like your company "purchase excessive quantity than
: production needs". I guess this is a reduction of COGS.
: However, if this sales is material (ie. 10% of ordinary revenue) and
: recurring, it may be a new business line (ie. sales of raw material) of your
: company, which require separate the income from regular revenue.
: Open for discussion
| R*********4
发帖数: 27 | 4 Is this for internal or external reporting purpose?
If for internal reporting, ask them to separate the "scrap" sales to address
your concern.
If for external reporting, again, it really depends on how material it is.
Per wiki, Scrap is a term used to describe recyclable and other materials
left over from every manner of product consumption, such as parts of
vehicles, building supplies, and surplus materials. Unlike waste, scrap has
significant monetary value.
I think if company can use "scrap" for future production, company may reduce
the purchase of certain raw material.On the other hand, if the "scrap" is
resalable,it will reduce the production costs, which reflects "true" COGS.
Thus, either way is a costs reduction, I think. |
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