means a dedicated national authorities in accordance with the law at all levels of government and financial institutions, enterprises and organizations of major projects and the income and expenditure before and after the review.
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detailed definition of the meaning of the basic definition of the nature of economic activities and economic phenomena found evidence collection and assessment of the objectivity of the standards set by the process of passing classified according to the results of system audits according to audit the implementation of the basic content of the main classification categories classified according to the audit implementation time auditing techniques of pattern classification by place of classification in accordance with the implementation of the difference between auditing and accounting prerequisite for generating two different objects are different in nature between the two different procedures for different functions in different ways the cost of audit production production production cost accounting cost accounting distribution of the basic definition of audit Audit: State full-time authorized or entrusted institutions and personnel, in accordance with national laws and regulations, auditing standards and accounting theory, the use of specific methods, the unit being audited revenues and expenditures, and related operational and management activities the truthfulness, accuracy, compliance, legality, effectiveness of the review and monitoring, assessment of economic responsibility, forensic economic services, to maintenance of financial law and order, improve management, increase economic efficiency of an independent economic monitoring activities. One is the nature of audit is the meaning of an economic surveillance activities, the basic economic functions of the audit oversight; the other is Shenji independent, auditing independence is the most essential features, is different from other key economic oversight lies. Audit and economic management activities, non-economic monitoring economic activities and supervision of other professional activities, compared with the following aspects of the main basic features. (A) the independence of the **racteristics of the essential **racteristics of the independence of the audit is to ensure the smooth progress of the audit work necessary conditions. Domestic and international experience shows that the audit, the audit in the organization, personnel, work, funding for all independent. To ensure independence of auditors to exercise audit supervision, audit institutions must be independent professional body should be set separately, and no organization on the audited entity affiliation. To ensure that the auditors to check the facts, objective and impartial evaluation and reporting, auditors and auditees should not exist any economic interest, the audited entity does not participate in the operation and management; if the auditors and the audited entity or audit matters interest should be avoided. Auditing the auditors in exercising functions and powers should be subject to State laws. Audit institutions and auditors should be independent exercise of the right to audit and supervision must be in accordance with the provisions of the audit objectives, audit content, audit procedures, and strictly follow the auditing standards, auditing standards, to demonstrate data collection, to make audit judgments, the expression audit opinion, the audit report. Auditors and the audit profession should maintain the spirit of independence from other administrative organs, social groups or individuals. Audit institution should have its own dedicated funding source or a certain income in order to ensure sufficient funds to carry out audit work independently, free from constraints of the audited entity. Audit objects, or the content of audit and supervision, generally refers to the audited entity's economic activities and economic data. Focus is on evaluation of economic responsibility. Therefore, audit and supervision is an economic monitoring, and different from the administrative oversight or judicial oversight. Administrative supervision of the object is implemented by state administrative organs of administrative activities (including economic activities); administrative supervision is not a third party identity, through the authority or commission to supervise the implementation of the main body itself has management rights and punishment. The object of legal supervision is a legal relationship, the basis of the law. Legal supervision of the highest organ of the National People's Congress and its Standing Committee, the right to supervise the implementation of the Constitution. Exercise legal supervision over the main body of courts and prosecutors, their supervision in accordance with legal procedures. Although the audit is to supervise, but in addition to its legal basis, there are national guidelines, policies, plans, regulations, standards, regulations, etc., according to the audit, does not mean that legal supervision. Although auditing is economic oversight, but unlike other specialized economic supervision. Sector auditing is practiced by a dedicated oversight audit department without any financial management functions are not involved in any of auditors and audit client management activities, with aloofness; auditing supervision depends on the content of the donor or the client's needs,
christian louboutins cheap, It is inclusive; auditing supervision on behalf of the State, shall not prevent the audited entity; auditing and supervision can not only monitor all economic activity, but also on other economic sectors and their supervision and oversight over the contents of the re-supervision. Such as accounting, finance, taxation, banking and other financial supervision can be implemented, but they are not independent economic watchdog, and the main economic management, economic oversight with its functions of economic management, and supervision for its management services and supervision content is always consistent with the scope of management. (B) the authority of the **racteristics of the authority of the audit is to ensure the effective exercise of the right to audit the necessary conditions. The authority and independence of the audit is always related to its audit organization can not do without the independent status of independent practice and audit staff. Implementation of national laws on auditing system, the establishment of audit authority and the status and powers of audit institutions have made it clear that the audit organization that has legal authority. Audit and supervision of the implementation of the system made in the Constitution expressly provided in the Audit Law further provides that: States exercise auditing supervision system. The State Council and local people's governments above the county level to establish audit institutions. Auditing organs in accordance with the terms of the law and procedures,
MBT Kisumu, audit and supervision. Auditors perform their duties according to law, protected by law. Any organization or individual may refuse or obstruct auditors from performing their duties, or retaliate against auditors. Person in **rge of audit institutions in the absence of negligence law does not meet the conditions of employment or other circumstances,
Christian Louboutin Sale, shall not be arbitrarily replaced. Audit institutions are required to submit the right information, inspection rights, the right to investigate and collect evidence, take interim measures of power, it is recommended to correct the relevant provisions of the competent authorities the right to inform, the right to publish audit results, the audited units to prevent or obstruct the audit of the treatment, punishment for violation of the audited entity or other violation of the state budget revenue and expenditure behavior of discretion, in violation of the state audited the financial accounts of behavior treatment, punishment, given the audited units of the responsible administrative sanctions proposal rights. Exercising our independent auditors the auditors legally protected right, such as the audited units to prevent or obstruct the audit, or a violation of the state behavior of fiscal and financial revenues and expenditures, audit institutions have the right to make treatment decisions or recommendations of punishment,
MBT Sale, which more reflects our audit authority. Auditors shall possess the audit work they engage suitable expertise and operational capacity. Auditors should avoid systems and the implementation of the obligation to guard, handling audit matters should be objective and fair, realistic, clean and honest, and keep secrets. Auditors abuse of power, private consultation fraud, which constitutes a crime, shall be investigated for criminal responsibility; does not constitute a crime, be given administrative sanctions. This practice not only help ensure the independence of the audit,
cheapest mbt shoes, accurate and scientific, but also conducive to the authority of the audit report and conclusions. According to China's audit and regulatory requirements, the audited unit should resolutely implement the audit decisions, such as the ill-gotten gains and fines paid on time specified in the special account audit institutions. And assistance for the implementation of the audited units according to the specified unit of time and requirements for implementation of the audit decision, shall take measures to order them to perform; refuses to perform the audit decision, request the court to enforce, and shall be held accountable. This shows that our government audit institutions of the audit decision has the force of law can be enforced, which fully demonstrated China's audit authority. Audit organizations in our society, but also by the relevant departments for approval, registration of the corporate body, in accordance with the law independent contractors Shenji audit verification and consulting services business, its legal effect of external audit reports, which fully reflect their status and authority as a statutory . Of internal audit is set by law, within the unit has a high status and relative independence and, therefore, has a certain authority. Countries in order to protect the authority of the audit, respectively, through the Some international organizations in order to improve the audit authority, but also through the coordination of national audit system, guidelines and the development of uniform standards of audit authority to become a worldwide professional services. (C) **racteristics of impartiality and authority are closely related to the fairness of the audit. In a sense, there is no justice, the authority does not exist. The impartiality of the audit reflects the basic requirements for audit work. Auditors should stand in the position of a third party, a realistic examination,
manolo blahnik, made without any prejudice, in line with the objective reality of the judge, and make a fair and impartial evaluation and treatment, in order to correctly identify or release is Auditor's economic responsibilities, only while maintaining the auditors independence, impartiality, to gain the trust of the audit or the commissioning authority and the public in order to truly establish the Shenji authority's image. Detailed definition of audit as a monitoring me**nism, the practice has a long history, but people have different opinions on the definition of the audit. Recognized with a representative and widely quoted is the 1972 American Accounting Association in its promulgation of the degree of consistency between the development of standards, and objectively collect and evaluate evidence, and the results passed to the interest of the user's system process. Economic activities and economic phenomena identified economic activities and economic phenomenon is the object of the audit, that is, the contents of the audit. Economic activities and the identification of economic phenomena represent Beishendanwei economic activities of the unit or the effectiveness of legal compliance and economic phenomena (such as accounting data) of a true and fair view. Book **pter will examine this issue. Evidence collection and evaluation of the evidence used to determine the auditors Beishendanwei legitimate economic activity or effectiveness of compliance and true and fair view of the economic phenomena of all forms of credentials. Collect sufficient audit evidence is strong core audit work. In a sense, the purpose of the audit is to have a planned collection, identification, synthesis and utilization of audit evidence process. Objectivity Objectivity is unbiased, pragmatic, this is the auditor's professional ethics requirements. Audit staff to collect and evaluate only objective evidence to the audit findings, reports audit findings in order to achieve audit objectives, but also to make the audit work that the audit opinion of the stakeholders convinced. The standards set by the standards set by the basis of the audit, that determine economic activity Pishendanwei legal compliance or not, the economic benefits to the economy fair or not true scale of the phenomenon, such as the state has promulgated laws, regulations and standards professional groups to develop accounting standards (such as the U.S. Financial Accounting Standards Board issued FASB Transfer the results of the audit opinion to rely on and use the organization and personnel transfer results are carried out through the preparation of audit reports. Audit preparation of audit report is the final step. Some of the audit report is a standardized format, such as the annual accounting statement audit reports; some are not standardized, such as the staff of the special audit report of fraud. In some cases, auditors can even take the form of an oral report of the informal findings. System in accordance with the process of Shenji accepted norms (such as the AICPA AICPA issued ten auditing standards generally accepted auditing standards and the announcement referred to as quality, improve the efficiency of the audit. Categories can be from a different perspective on the audit to be examined, in order to make a different classification. Reasonable classification of the audit will help deepen understanding of the audit in order to effectively organize all kinds of audit activities, and give full play an active role in the audit. Classified according to audit implementation of the main implementation of audit activities by nature of the subject, the audit can be divided into government audit,
Cheap Christian Louboutin Sandals, independent audit and internal audit of three. (A) Government Auditing (governmental audit) is a government audit conducted by the government audit authority shall audit, in our country generally known as the National Audit. China's national audit institutions including the State Council set up the Audit Commission and its agencies and local governments at all levels to set the Court of Audit (Board) two levels. Independent exercise of national audit institutions audit supervision of the State Council departments and local governments, national financial and monetary institutions, state-owned enterprises and other units of state-owned assets revenues and expenditures and the economic benefits of audit and supervision. Governments are legally given to the audit of the performance audit mandatory. (B) the independent auditor (independent audit) independent audit, that is, paid for by the CPA commissioned the audit, also known as civil audit. Association of Certified Public Accountants (CICPA) the release of the independent audit of high risk, heavy responsibility, so the generation of audit theory, development and **nges in auditing methods are largely independent audit carried around. (C) internal audit (internal audit) is the internal audit units by the internal audit bodies of specialized units and personnel on the implementation of financial revenue and expenditure and economic activity, the independent review and evaluation, the audit results to the main person in **rge of the unit report. This audit has significant constructive and within the service, which aims to help the unit improve the internal control, improve management, increase economic efficiency. In Western countries, is widely considered the internal audit, general manager of the eyes and ears of the enterprise, assistants and consultants. In 1999, the International Institute of Internal Auditors (IIA), the Council adopted a new definition of internal audit, said: systematic, standardized means to assess risk, improve risk control and governance structure of the organization to achieve the organization's stated objectives. . (A) The Financial financial audit (financial audit) financial financial audit of the audited entity is the fiscal and financial balance of authenticity and legal compliance review, to correct the error and prevent fraud. Specifically, the financial audit also includes budget execution audit (that is, from the corresponding levels and lower levels of government audit institutions of the Organization of fiscal revenue, the allocation of financial funds of the audit oversight),
Cheap Christian Louboutin Pumps, financial audit of the accounts (that is, the audit authority to the lower levels of government revenues support the authenticity of the accounts, compliance audit oversight) and other financial revenue and expenditure audit (that is, the audit authority for the collection and use of extra-budgetary auditing supervision.) Financial audit refers to the enterprises of the assets, liabilities and profit and loss of authenticity and legal compliance review. Since the company's financial position, operating results and cash flows is reflected in the financial statements for the media focus and, therefore, often has the performance of financial audit for the audit of financial statements. Financial audit financial audit is produced for a long period of time are dominant, it can be said to be a traditional audit; and because this audit was conducted primarily in accordance with national laws and policies of various financial and management procedures carried out, it also known as the audit according to law. China's audit authority in carrying out fiscal and financial audit process, if found and personnel Beishendanwei serious violation of the state financial laws and regulations, the financial resources of occupied countries, and harming national interests, the often ad hoc in-depth review of legislation, law and discipline in order to ascertain the facts make the appropriate punishment. This project audit generally referred to as financial law and auditing, it is essentially only deepen fiscal and financial audit. (B) the economic benefits of the audit (economic effectivity audit) cost audit is the audit unit of economic activity being the efficiency, effectiveness and efficiency under review, evaluation,
mbt tembea shoes, to promote the audited entity of human, financial and other resources to improve the utilization efficiency of enhance profitability and achieve business objectives. In Western countries, economic audit, also known as International Organization of Supreme Audit Institutions (INTOSAI) audit institutions will be carried out by the government unified economic benefit audit called Western country will be engaged in internal audit agency audit activities, summed up the economic Classified by audit implementation time by time relative to the audit of the implementation took place before and after Beishendanwei classification of economic activities, the audit can be divided into pre-audit, do the audit and post audit. (A) prior Shenji prior audit refers to audit institution full-time staff in the unit being audited revenues and expenditures occurring activities and other economic activities carried out prior to the audit. This is essentially the planning, budgeting, forecasting and decision-making audit, such as national audit institutions of the reasonableness of the budget preparation, the feasibility of major investment projects for review; accounting firm to audit file corporate earnings forecasts, the internal Auditing Organization for production and operation of the enterprise of scientific decision-making and planning and economy, the economy contracts for the completeness of the evaluation. Conduct pre-audit will help Beishendanwei scientific decision-making and management, ensure the effectiveness of future economic activity, to avoid making mistakes and suffered heavy losses. Generally believed that the most suitable for the internal audit organization prior audit, internal audit as a constructive and preventive emphasis, can act as a unit through the audit activities of decision-making and control of the leadership staff, assistants and consultants. The role of internal audit findings and only in this unit, there have been trial results of the implementation plan or budget responsibility issues, the auditors worry about not carrying out pre-audit. At the same time, internal audit organizations familiar with the unit's activities, the available information more fully, and easy to contact a variety of professional and technical personnel, conditional on the various decision-making, planning in advance of such programs compared to evaluate the conclusions and suggest improvements. (B) the matter in the audit issues in the audit refers to the process of implementation Beishendanwei for economic and business auditing. For example, cost estimates and economic review of the implementation of contracts. Through this audit, the ability to detect and feedback, to correct deviations as soon as possible in order to ensure the legitimate expectations of economic activity at a reasonable and effective manner. (C) post audit post audit is completed in Beishendanwei economic business after the audit. Most belong to the post audit of audit activities. After the objectives of the audit is to monitor the economic activities of legal compliance, forensic accounting statements true and fair business, to evaluate the effectiveness and efficiency of economic activity status. By the implementation of the periodic classification, the audit can be divided into regular audits and occasional audits. Regular audits are conducted in accordance with a predetermined interval of the audit cycle, such as certified public accountants of the annual accounting statements of listed companies conducted an audit each year, the state audit institutions of the administrative units every few years to audit the financial accounts. But out of necessity from time to time audit is the audit of the temporary arrangements, such as national audit institutions of Pishendanwei financial regulations of the serious violations of the financial law for acts of assault project audits; accounting firm on behalf of enterprises on the proposed acquisition of the company's accounting statements of the audit; accepted, general manager of internal audit branch managers assigned to the existence of a corrupt conduct such a review. Audit techniques of pattern classification by using the technical model by the audit can be divided into accounts based auditing, systems-based audit and risk-based audit of three. The three audits represent the different stages of development audit techniques, but even in the audit technology is very advanced countries are often also used. And, no matter what mode of audit techniques, audit the financial statements to be used in the final many common way to check the report projects the amount of true fairness. (A) book based audit accounts based audit, the audit of the first stage of technological development, it is down or going against the generation of financial statements, accounting books and vouchers through a detailed review of the accounting account tables one by one, the articulation of verification, to check whether there is accounting fraud or technical measures. During the audit of financial statements,
MBT M.Walk, in particular, a special fraud audit, using this technology helps to make reliable audit conclusions. (B) system-based audit system based audit, the audit of the second stage of technological development, it is built on a sound internal control system to improve the quality of accounting information based on the. The first system of internal control testing and evaluation, when evaluation results show that the internal control system Pishendanwei sound and operating effectively, trustworthy, you can report the following items on the substantive test only a small part of the samples taken to review ; the contrary, the need to expand the scope of substantive tests. This can improve the efficiency of the audit will help ensure the quality of the audit sample. (C) risk-based audit risk-based audit is the latest development stage of audit techniques. With this audit techniques, the auditor general audit commissioned from the Pishendanwei motivation, business environment,
YSL shoes, financial condition and other aspects of comprehensive risk assessment, making use of the audit risk model, audit planning, active use of analytical review, and strive to control of the audit risk at an acceptable level. In addition to the above classification, the audit can be submitted by the Executive place into audits and spot audits. The former refers to the audit institutions shall regularly submit Beishendanwei planning, budgeting and accounting statements and related accounts audit certificates and other data, mainly for the national audit institutions of the smaller institutions to the financial audit; the latter is to appoint auditors to audit institutions Beishendanwei site audit to a comprehensive survey and master Pishendanwei situation and make an accurate audit findings. Classified according to the place of execution can be divided according to the location of the implementation of the audit and submitted to the local audit (a) submitted to the Shen Ji Shen Ji, also known as service submitted to audit, is to be audited in accordance with the requirements of audit institutions will need to review all the information conducted on the spot where audit institutions to audit. He is a government audit agency audit of important ways. This audit approach has the advantage of saving time, effort; disadvantage is difficult to find the practical problems the audited entity and not easy to use observation methods or inventory of the ways to further review the evidence, so that the quality of audits by a certain extent. (B) In situ Shen Ji Shen Ji,
mbt on sale, also known as local-site audit, the audit agency to send the audit team and full-time personnel to be audited on-site audits. It is a national audit institutions, civil audit organizations and internal audit department to audit the main types. It was the difference between auditing and accounting believe that our audits (AUDIT) is derived from the accounting, its nature and accounting or audit flag has
off. In fact, the auditing and accounting are two different links, but there are social activities. Audit and Accounting links main features: the main target of the audit and accounting information is reflected in the fiscal, financial revenue and expenditure activities. Accounting information is the prerequisite and basis for the audit. Economic management of accounting activities are an important part of the activities, audit and supervision of accounting activities, is itself the main target. Ancient China,
Cheap Christian Louboutin Boots, With the development of the audit, audit and accounting differences between more and more prominent, mainly in: the premise of generating different accounting is to strengthen economic management, to adapt to the outcome of labor cost and labor requirements for accounting and analysis generated; audit the need for financial oversight, that is, to determine the operator or other fiduciary responsibility of managers to the needs of the economy generated. Accounting is different in nature between the two important component of management, mainly for production and operation or management of the process of reflection and supervision; audit is in addition to the specific management is an important component of economic supervision, mainly financial, finance **rges, and other economic activities support the real, legitimate and effective review, with external and independence. Two objects of different accounting of funds was mainly targeted movement, that is, value of economic activity; audit is intended primarily for accounting data and other economic information reflected in economic activity. Different accounting methods and procedures by the accounting methodology and accounting analysis, accounting inspection of three parts, including the accounting, afterwards, reimbursement, with the accounts, audit and other content, which include the provision of accounts in accounting method, double-entry bookkeeping, fill in the certificate , registration books, cost, property inventory, accounting statements and other accounting, reckoning and accounting methods, its purpose is to provide the necessary management and decision-making data and information; audit methodology from planning methods, implementation methods, management methods etc., method is to be implemented to determine the audit matters, gather audit evidence, reference standards evaluation, submission of audit reports and decisions of the inspection method using the information, physical inspection method, the audit investigation, audit analysis, audit sampling methods, etc., with the aim of completion of the audit task. The basic functions of the different functions of accounting is a record of economic activities, computing, reflect and supervision; audit of the basic functions is to oversee, in addition to evaluation and notarized. Although also has oversight of accounting functions, but such supervision is a self-monitoring behavior, mainly achieved through the accounting examination, inspection or audit of accounting, just check the meaning of the accounts, mainly for accounting business activity itself, while the audit includes both the inspection accounting records, but also includes the calculation of all economic activity behavior and site visits, investigation, analysis, inspection, that is calculated with the meaning of audit inspection; accounting checks is included in all units of the functions of accounting department, and part of the audit is independent of the accounting full-time outside the supervision and inspection; Comptroller main purpose is to ensure the authenticity and accuracy of accounting information, the inspection scope, depth, means are limited, while the purpose of the audit confirmed that revenues and expenditures of the true and lawful , benefits, audit tests of the accounting information is only one means of achieving the purpose of the audit, but not the only means. An audit has three basic elements, namely audit subject, audit and audit authorized or principal object. Audit subject, refers to the implementation of audit reports, namely audit institutions and auditors, to audit the first related person; Shenji object, refers to the recipients of audit reports, referring to the assets to be audited escrow or operators, for the audit section relationship between two people; Shenji authority or principal means authorized by law or entrusted the exercise of audit, audit subject units or personnel in relation to audit the third person. In general, the third relations are the owner of the property, and the second relations are hosted or operator of assets between them there is a relationship between economic responsibility. ---- The first audit of related party organizations or personnel, property owners and managers entrusted with the management or between the intermediary position in this regard to relations between the two is responsible, we must accept the authority or commission of the audited units seriously proposed to review accounting data, but also to the audit authority or commission (ie the property owner) presented the audit report, objective and fair evaluation of those entrusted with the responsibility of hosting or operating and performance. To this end, the audit organizations or audit staff to audit activities must have a certain independence from interference or other interference, which is different from other management of the audit is a fundamental attribute. Is an independent audit of the nature of economic monitoring activities. This statement is consistent with the purpose of the audit have, in line with our Constitution on the establishment of national audit institutions, the implementation of the provisions of the spirit of auditing supervision system. Production costs of the audit of the enterprises, the production cost accounting is to determine the amount of taxable income and the key. Because the production process involves a large number of internal and external business, and have some expertise included, so often difficult enterprise income tax audit, the auditor is the biggest headache of the Department. Therefore, we in the audit process should first understand the business of cost control within the production management system is reasonable. Including whether there is full understanding of corporate accounting cost accounting; internal certificate system is sound, certificate type, content, code compliance with accounting requirements; bookkeeping records and reports and the development is timely and complete; vouchers, account books, statements between the three without rigorous checking system; asset inventory system is completed on schedule; costing should also understand the business process. Through this series of thorough investigations, to determine the trustworthiness of corporate cost accounting, and then the different degree of reliability, with the auditors, the audit team formed to review different. Accounting for production cost accounting cost of production is the production of certain types of industrial enterprises and a number of products, the production costs incurred by the sum, which reflects the cost of production of the final destination is the correct basis for calculating profits. In general, for industrial enterprises, mainly in the audit of the cost of production sources The books of accounts to determine whether the false statement was the cost of the audit business, the availability of non-production costs will squeeze into the cost of production; whether the cross of amortization **rges; whether the person using the product cost adjustment of profits and so on. Normal industrial enterprise product cost accounting cost accounting and the main business is as follows: ① distribution, imputation of direct and indirect costs of production and allocation of manufacturing overhead cost ② ③ ④ carry the cost of finished product sales of products carry the cost of production occurring in an enterprise direct materials and direct labor costs, are credited directly to the Subject to debit, the balance of the subject in general no end, and Including cost of materials collection, will be used mainly refers to the production of raw materials and primary materials are included under the collar material evidence of the direct production costs. For a number of materials consumed by several batches of a common, fixed material consumption can be allocated in proportion, calculated as follows: allocation ratio = actual total consumption of material ÷ consumption of a variety of products and materials, fixed allocation of materials of a product should be = the number of fixed material consumption of the product distribution rate cases × 1: 2 000 factory requisitioned materials kg, price 10 yuan, the total cost of raw materials 20 000 yuan, 200 production of a product, B product 100, a fixed consumption of products 2 kg, 1 kg B products, materials, cost allocation and accounting entries are as follows: allocation ratio = 20 000 ÷ [(200 × 2) + l00 × l] = 40 should be allocated for the cost of materials: A: 200 × 2 × 40 = 16 000 Element B: l00 × l × 40 = 4 000 元 by: the cost of production - a product 16000-- B Products 4000 Credit: raw materials, labor costs for 20 000 collection, at the time of the audit included in cost of products to draw and not included in the boundaries of product cost. Where a production plant personnel directly involved in the salary costs of production, credited to Corporate Administration staff salaries and the cost of extracting a Manufacturing overhead refers to the production units for the organization and management of production incurred in the production of the non-direct product of the indirect costs. It includes production management salaries, benefits, production management department extraction depreciation, repairs, office expenses, utilities, machine materials, consumption, labor protection costs, leasing costs, insurance and sewage fees. End should be fully allocated into the By: Cost of Credit: manufacturing cost of prepaid expenses is occurring this month, but should be later this month and the cost of the product or during the monthly cost share the burden of costs. After the occurrence of such costs, not all at once included in the monthly costs, expenses, but in accordance with the cost of the monthly benefit period Tanru costs. 1. 2. 3.
