In which account should the purchased product label be included?

Product labels can be charged to the sales expense account.

Generally, it is necessary to judge the usage attribute of the tag first; If the label is used to stick on the product, it is generally included in the raw materials at the time of purchase and recorded as the production cost (raw materials and accessories) at the time of collection; If it is only used for packaging, it is generally included in the low-value consumables at the time of purchase, and included in the turnover materials (packaging) account when accounting for packaging costs.

Cost classification

Sales expense budget can be divided into variable sales expense budget and fixed sales expense budget. Variable sales expenses refer to the expenses that change in direct proportion to the sales volume in the process of selling products, such as commission (agency commission), packaging fee, transportation fee, loading and unloading fee, etc.

Fixed sales expenses refer to the expenses that do not change with the change of product sales in the process of selling products. These expenses are relatively fixed, and can also be divided into binding fixed sales expenses and discretionary fixed sales expenses.