#manufacturing

Manufacturing

Manufacturing cost accounting, production, and operations

45 публикацииВижте всички етикети Обратно към всички публикации

21 август 2026 г.

Разпределение на производствените непреки разходи: Как базираното на дейностите калкулиране на разходите поправя себестойността на вашия продукт

Общозаводската ставка за непреки разходи субсидира кръстосано продуктите – занижавайки себестойността на сложни поръчки с малък обем с 35% или повече. Това ръководство показва как да изчислите защитима предварително определена ставка, да съпоставяте приложените срещу действителните непреки разходи месечно и да преминете към ABC или базирано на времето ABC, когато разнообразието от продукти и обеми прави единната ставка лъжа.

mike

manufacturingactivity-based-costingcost-management

14 август 2026 г.

Счетоводство за фирма за превръщане на кампер ванове: Статут на краен производител, инвентаризация на шасита и прогресивно фактуриране при многомесечни строежи

Магазин за превръщане на кампер ванове, който монтира модули за жилищно пространство върху незавършени шасита, е краен производител, а не фирма за услуги: шасито е инвентаризация в процес на производство (WIP), разходите за сертификация са производствени режийни разходи, а депозитите остават договорни задължения, докато признаването на приходите във времето по ASC 606 не превърне напредъка по себестойността в приходи.

mike

bookkeepingmanufacturinginventory

5 август 2026 г.

Sail Loft Bookkeeping: Job Costing Custom Sails and Why Deposits Aren't Revenue

Sail lofts price a mainsail from cloth yardage, construction method, and hand labor, then collect a deposit months before delivery — treating that deposit as revenue instead of a liability is the most common bookkeeping mistake in the trade.

mike

bookkeepingsmall-businessjob-costing

5 август 2026 г.

The SBA's New 90% Made in America Loan Guarantee: What Manufacturers Need to Know

The SBA's new Made in America Loan Guarantee offers eligible small manufacturers up to $5 million with a 90% federal guarantee and waived fees in FY 2026—the highest guarantee rate ever extended to small manufacturers.

mike

small-businessloanssba

26 юли 2026 г.

The SBA Just Doubled Its Loan Ceiling to $10 Million: How the New 7(a) + 504 Rules Work

As of July 4, 2026, the SBA decoupled its 7(a) and 504 loan caps, letting qualified borrowers combine up to $5 million from each program — $10 million in total SBA-backed financing. Here's who benefits, how the two programs differ, and the structuring mistakes to avoid.

mike

sbasba-loansbusiness-loans

21 юли 2026 г.

Idaho HB 559: Why 100% Bonus Depreciation Won't Apply on Your State Return

Idaho's HB 559, signed February 10, 2026, conforms to the OBBBA's expanded $2.5 million Section 179 cap but decouples from 100% bonus depreciation under Section 168(k), new Section 168(n) qualified production property expensing, and R&E transition relief — a divergence projected to cost Idaho businesses about $151 million in 2026. Here's who it hits and how the Form DBDA addback works.

mike

taxbonus-depreciationsection-179

21 юли 2026 г.

Bookkeeping for Medical Device Reprocessors: When the FDA Calls You a Manufacturer

Third-party reprocessors of single-use medical devices are regulated as full manufacturers under the FDA's QMSR (effective February 2, 2026) — same 510(k), MDR, and UDI obligations as the OEM. That reshapes the books; a three-stage inventory split, per-device-family COGS, recurring validation expenses, and product liability reserves sized by risk class.

mike

healthcaremanufacturingcompliance

20 юли 2026 г.

Craft Distillery Bookkeeping: Why the IRS Doesn't Care About Your Barrels, But the TTB Absolutely Does

Craft distilleries owe federal excise tax only when spirits are withdrawn from bond — often years after the grain was paid for. A practical guide to capitalizing barrel-aging costs into inventory, recording angel's share evaporation at quarterly gauging, and timing the $2.70-per-proof-gallon TTB liability correctly.

mike

bookkeepinginventorytax-compliance

20 юли 2026 г.

Craft Malting House Bookkeeping: Grain Inventory That Shrinks, Contract Growing, and a Year-Long Cash Cycle

Craft maltsters lose 10–20% of raw barley weight during steeping, germination, and kilning, pay farmers 3–4× feed-grain prices under multi-season contracts, and can wait over a year between buying grain and selling malt. Here's how to handle yield-ratio costing, contract-growing arrangements, and working-capital planning for a malthouse.

mike

bookkeepingsmall-businessinventory

20 юли 2026 г.

Private-Label Pet Food Bookkeeping: Costing a Co-Packer's Formulation Fees, MOQs, and Recall Reserves Before You Ever Sell a Bag

Private-label pet food carries costs no co-packer invoice shows — kibble MOQs of 20,000–40,000 lbs, per-state AAFCO registration fees from $30 to $3,500 a year, and recall exposure running 3–5× direct costs. How to structure a chart of accounts, amortize per-SKU formulation fees, and fund a recall reserve before your first production run.

mike

bookkeepingsmall-businessmanufacturing

20 юли 2026 г.

The SBA's New MARC Loan: A Practical Guide to Revolving Credit for Manufacturers

The SBA's new MARC loan gives NAICS 31-33 manufacturers up to $5 million in revolving working capital secured by business assets only, priced around prime plus 3.25%, with no personal real estate collateral and no borrowing base certificates required.

mike

sba-loansmanufacturingworking-capital

20 юли 2026 г.

Vermont Just Tripled Its R&D Tax Credit: What Act 164 Means for Small Manufacturers

Vermont's Act 164, signed June 18, 2026, raises the state R&D tax credit from 27% to 75% of the federal Section 41 credit starting in tax year 2027 and lifts the statewide cap to $3.5 million. A $50,000 federal credit now yields $37,500 in Vermont instead of $13,500 — here's how small manufacturers can prepare their Form BA-404 documentation.

mike

taxtax-creditstax-planning

Започни безплатно→Документация