产品成本计算和分批成本计算法.ppt

ProductCostingandCostAccumulationinaBatchProductionEnvironment产品成本计算和分批成本计算法,3,ChapterThree第三章,2eChapter5,ProductandServiceCosting产品成本和服务成本,FinancialAccounting财务会计Productcostsareusedtovalueinventoryandtocomputecostofgoodssold.产品成本用于计量库存以及计算售出产品的成本,ManagerialAccountingandCostManagement管理会计与成本管理Productcostsareusedforplanning,control,directing,andmanagementdecisionmaking.产品成本被用于计划、控制、指挥和制定管理决策。,从财务会计到管理会计的成本重心变化,ProcessCosting分步成本计算法,Job-OrderCosting分批成本计算法,TypesofProduct-CostingSystems产品成本计算法的种类,Typicalprocesscostapplications:典型的分步法应用于：Petrochemicalrefinery化工厂Paintmanufacturer油漆制造商Papermill造纸厂,TypesofProduct-CostingSystems产品成本计算法的种类,ProcessCosting分步成本计算法,Job-OrderCosting分批成本计算法,TypesofProduct-CostingSystems产品成本计算法的种类,ProcessCosting分步成本计算法,Job-OrderCosting分批成本计算法,Job-shopoperations分批作业Productsmanufacturedinverylowvolumesoroneatatime.产品每次生产的批量都不大。Batch-productionoperations批量生产Multipleproductsinbatchesofrelativelysmallquantity.多种产品的生产组合，但每种产品的规模也相对不大,TypesofProduct-CostingSystems产品成本计算法的种类,ProcessCosting分步成本计算法,Job-OrderCosting分批成本计算法,Typicaljob-ordercostapplications:典型的分批法应用于：Special-orderprinting特殊订单的印刷Buildingconstruction工程建设Alsousedinserviceindustry也可以用于服务行业Hospitals医院Lawfirms律师事务所,TypesofProduct-CostingSystems产品成本计算法的种类,ProcessCosting分步成本计算法,Job-OrderCosting分批成本计算法,Receiveordersfromcustomers接受客户订单,Schedulejobs安排时间表,Ordermaterials订购材料,Beginproduction开始生产,SequenceofEventsinaJob-OrderCostingSystem分批法的业务流程,AccumulatingCostsinaJob-OrderCostingSystem分批成本计算法下的累积成本,THEJOB某批产品,Directmaterials直接材料,Directlabor直接人工,Traceddirectlytoeachjob直接追溯到各批次,Traceddirectlytoeachjob直接追溯到各批次,DirectMaterials直接材料,DirectLabor直接人工,ManufacturingOverhead制造费用,JobNo.1批次1,JobNo.2批次2,JobNo.3批次3,Chargedirectmaterialanddirectlabortoeachjobasincurred.直接材料和直接人工在发生时直接归入每批产品。,Applyoverheadtoeachjobusingapredeterminedrate.用一个预定的费用分配率把各间接费用分配给每批产品。,Specialdocumentsareusedtotrackcostsforeachjob.在每批产品的成本追溯过程中，要运用一些特定的文档。,AccumulatingCostsinaJob-OrderCostingSystem分批成本计算法下的累积成本,Overheadisappliedtojobsusingapredeterminedoverheadrate(POHR)basedonestimatesmadeatthebeginningoftheaccountingperiod.运用预定的制造费用分配率（POHR）将制造费用分配给各批次。POHR在会计期开始时估计确定。,ManufacturingOverheadCosts制造费用,Overheadapplied分配的费用=POHRActualactivity实际作业,Basedonestimates,anddeterminedbeforetheperiodbegins基于估计，在会计期初确定,Actualamountoftheallocationbase,suchasdirectlaborhours,incurredduringtheperiod作为分配依据的实际数量，例如会计期间发生的直接工时数。,Overheadapplied分配的费用=POHRActualactivity实际作业,Recallthewoodencrateexamplewhere:,Overheadapplied=$4perDLH8DLH=$32,ManufacturingOverheadCosts制造费用,Overheadisappliedtojobsusingapredeterminedoverheadrate(POHR)basedonestimatesmadeatthebeginningoftheaccountingperiod.运用预定的制造费用分配率（POHR）将制造费用分配给各批次。POHR在会计期开始时估计确定。,RoseCoappliesoverheadbasedondirect-laborhours.Totalestimatedoverheadfortheyearis$640,000.Totalestimatedlaborcostis$1,400,000andtotalestimatedlaborhoursare160,000.WhatisRoseCospredeterminedoverheadrate?玫瑰公司利用直接人工工时数来进行制造费用分配。估计每年的制造费用为640000美元。估计的人工成本总计为1400000美元，估计的总工时数为160000小时。请问：玫瑰公司预计的制造费用分配率是多少？,OverheadApplicationExample制造费用分配示例,POHR=$4.00perDLH,Foreachdirectlaborhourworkedonajob,$4.00offactoryoverheadwillbeappliedtothejob.对于每个实际人工工时，将分配4美元的制造费用。,OverheadApplicationExample制造费用分配示例,OverheadApplicationExample制造费用分配示例,RoseCosactualoverheadfortheyearwas$650,000andatotalof170,000direct-laborhourswereworked.UsingRoseCospredeterminedoverheadrateof$4.00perdirect-laborhour,howmuchoverheadwasappliedtoallofRoseCosjobsduringtheyear?玫瑰公司一年的实际制造费用是650000美元，实际的人工工时数是170000美元。该公司的预定制造费用分配率是每工时4美元，在年度内总计分配给各个生产批次多少制造费用？,SOLUTION解答AppliedOverhead=POHRActualDirectLaborHoursAppliedOverhead=$4.00perDLH170,000DLH=$680,000,RoseCosactualoverheadfortheyearwas$650,000andatotalof170,000direct-laborhourswereworked.UsingRoseCospredeterminedoverheadrateof$4.00perdirect-laborhour,howmuchoverheadwasappliedtoallofRoseCosjobsduringtheyear?玫瑰公司一年的实际制造费用是650000美元，实际人工工时数是170000美元。该公司的预定制造费用分配率是每工时4美元，在年度内总计分配给各个生产批次多少制造费用？,OverheadApplicationExample制造费用分配示例,RoseCosactualoverheadfortheyearwas$650,000andatotalof170,000direct-laborhourswereworked.UsingRoseCospredeterminedoverheadrateof$4.00perdirect-laborhour,howmuchoverheadwasappliedtoallofRoseCosjobsduringtheyear?玫瑰公司一年的实际制造费用是650000美元，实际人工工时数是170000美元。该公司的预定制造费用分配率是每工时4美元，在年度内总计分配给各个生产批次多少制造费用？,OverheadApplicationExample,SOLUTIONAppliedOverhead=POHRActualDirectLaborHoursAppliedOverhead=$4.00perDLH170,000DLH=$680,000,RoseCohasoverappliedo