manufacturing account

Manufacturing accountclick for a larger image
Fig. 54 Manufacturing account. Manufacturing account of Y Company for year ending 20xx.

manufacturing account

an accounting statement which summarizes the main items of manufacturing cost with a view to determining the cost of finished goods manufactured. The cost of finished goods manufactured can then be entered in the PROFIT-AND-LOSS ACCOUNT as the equivalent of purchases for a purely trading company in order to determine the cost of goods sold and gross profit. Fig. 54 shows a typical manufacturing account.
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Transportation equipment, Fabricated metal products, and food manufacturing account for about a third of manufacturing employment.
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But if you look at the supply side of our economy, manufacturing accounts for only 21 percent."
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BMW to Build 1 Billion Euro Car Factory in Hungary

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