Traditional Culture Encyclopedia - Traditional festivals - What are the main business processes of product manufacturing enterprises?
What are the main business processes of product manufacturing enterprises?
The process of production and operation activities of industrial enterprises is the production preparation process, product production process and product sales process centered on product production. Mainly divided into the following stages: financing stage, enterprises raise funds by accepting investors' investment and borrowing various funds from creditors to meet the capital needs of production and operation; In the production preparation stage, enterprises use the raised monetary funds to buy labor materials such as machinery and equipment and various materials to prepare the necessary material foundation for product production, and then the funds are converted from monetary forms into fixed funds and reserve funds; In the stage of product production, workers use labor materials to process the labor objects and produce various products for the society. The sum of all kinds of production expenses, such as material expenses, depreciation expenses of fixed assets and salary expenses. In the process of product production, it constitutes the product cost. At this time, the funds are converted from fixed funds and reserve funds into production funds, and after the product production is completed, the production funds are converted into finished product funds; In the product sales stage, the enterprise sends out the finished products, and at the same time handles the payment settlement, realizing the capital transformation of the finished products and completing the capital flow. At the end of the accounting period, the financial results of an enterprise are calculated by offsetting all the income and expenses obtained by the enterprise in a certain period of time. If the total income is greater than the total cost, it will form enterprise profits. Through profit distribution, part of the funds will be recovered from the enterprise, and then part of the funds will be put into production turnover; If the total revenue is less than the total expenditure, the company will lose money and need to make up for it. Welcome to give me a nickname-ask all the teachers in the accounting school.
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