The raw materials used for production are scrapped during the production process after being used. The processing principles are as follows:

1. Due to the scrapping of raw materials, the original production tasks will definitely not be completed. It is inevitable that the materials will have to be picked up again and included in the product cost (that is, entered into the "production cost" account).

2. When calculating product costs at the end of the month, the material costs of products with scrapped raw materials will increase. It is easy for report users to analyze the reason for the increase in product costs, which is because the raw materials have been shipped. The students scrapped it and continued to use it.

3. As long as the destination of your scrapped raw materials is clear and well-documented, there will be no tax issues.

Hope the above can help you!