What Are the Different Types of Direct Operating Costs?

Operating costs are also called operating costs and operating costs. It refers to the cost of goods sold or labor services provided by an enterprise. The operating cost shall be matched with the income obtained from the goods sold or the labor services provided. Operating costs are directly related to operating income, and various direct costs of vesting periods and objects have been determined. Operating costs mainly include main business costs and other business costs.

Operating cost

Operating costs are also called operating costs,

Goods and services

Record the operating cost of carry-over sales of product A

Operating Cost General Sales Business

[Example] Dahua Company sold 500 A products to Nanshan Company on September 15th. The special value-added tax invoice listed the price of the product as 42 735 yuan and the value-added tax as 7,265 yuan, a total of 50,000 yuan. The goods have been issued and received at the same time. Nanshan company's transfer check and complete the payment procedures. After calculating that the unit cost of product A is 60 yuan, the company should carry forward the operating cost of selling product A through the following entries:

Borrow: Cost of main business A product 30 000

Loan: Inventory goods-A product 30 000

(IV) Sales by installments

[Example] On June 1, 20X0, Dahua Company sold one A product by installment payment method, priced at 500,000 yuan, the value-added tax rate was 17%, and the actual cost was 300,000 yuan. Received, the annual payment date is June 1 of that year, and the first futures payment is paid first after the commodity is issued. 100,000 yuan (500 000 ÷ 5) will be recovered each year.

Operating Cost Enterprise Accounting Entry

(Assumed that all conditions for recognition of revenue from sales of goods are met):

When the product is delivered:

Borrow: Instalment receipt of goods 300 000

Credit: 300 000 in stock

When sales are realized on June 1st of each year, the total cost of goods sold should be used as the ratio of total sales revenue.

For example, carry forward the cost of goods sold (300 000 ÷ 500 000 × 100 000 = 60 000 yuan) and record:

Borrow: Main business cost 60 000

Loan: Instalment collection of goods issued 60 000

(V) Sales business involving sales returns

[Example] The return of A product sold at the end of the month, the operating cost of the original carry-over was 5,000 yuan, and the returned A product has been stored in the warehouse, the company should record:

Borrow: Inventory goods-A product 5 000

Loan: Cost of main business A product 5000