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Packing box cost accounting method

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the cost estimation method of packing box is as follows:
the price of ordinary Brown inner box = (length + width + 7) /100 x (width + height + 4) /100x unit price, in which the unit of length, width and height is cm

the white box calculation method is similar

simple calculation method of color box: the unfolded area (M2) x coefficient of color box is (3.8 ~ 4). If it is coated, the coefficient is 4.8 Calculation method of expanded area: [(length + width) x 2 + 3] /100 x [(width x 2 + height) + 2] /100

where length, width and height are cm, for example, the size of a non laminating color box is 7 x 6 x 16 cm, Then the expanded area is

[(7 + 6) x 2 + 3] /100 x [(6 x 2 + 16) + 2] /100 = 0.087 M2

then the approximate price of the color box is 0.087 x 4 = 0.35 yuan


note: this estimation method can only be used for color boxes with small size

the basic cost of general corrugated color boxes mainly includes: paper cost, corrugated cost, printing cost, glazing, calendering and laminating cost, pasting salary and tax, etc. There are generally two specifications of paper: standard gauge 78.7 x 109 cm and large gauge 89 x 119 cm

the calculation method of color box price is to calculate the number of boxes that can be made according to the actual unfolding size of the color box and the size of the standard gauge (or large gauge), so as to obtain the cost of paper for a single box, plus the costs of corrugated, printing, glazing, calendering, lamination and tax. General standard printing is 0.10 yuan /color, glazing is 0.30 yuan /m2, calendering is 0.60 yuan /m2, lamination is 0.60 ~ 0.80 yuan /m2, corrugated is 1.50 ~ 2.00 yuan /m2

generally, plate making fee and knife mold fee are added to calculate the cost of color box. The plate making fee of ordinary size is 300 ~ 600 yuan and the knife mold fee is 150 yuan. The calculation method of color card is similar
the cost estimation method described above is not invariable and needs to be applied flexibly. It also needs to be combined with the rise and fall of region, time, labor price and materials for comprehensive analysis in order to obtain more accurate results.

it depends on whether you are a manufacturer or a commercial enterprise
produced: usually, packing boxes are used as inventory, and the purchase quantity is not large? If it is large, it is best to borrow inventory during purchase and achieve production cost or manufacturing expense during collection

if the purchase quantity is small, it is simple and clear to directly enter the manufacturing cost
unless it reaches several hundred yuan per unit, it is not recommended to make low value consumables

Commercial: it can be charged directly

one is put into the cost and is the product cost
the other is regarded as low-value consumables. Apportion to monthly

I also want to know the specific accounting method. The workshop mainly produces different products at the same time every month. What proportion will the specific expenses be shared equally

subject: cost calculation table, cost expense table, cost expense control table, manufacturing (Management) expense details Doc

please download it in your email attachment

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