成本与管理会计亨格瑞第13版英文版CA18.ppt

2019/11/28,1,Spoilage,Rework,andScrap,CHAPTER18,2019/11/28,2,Terminology,Spoilage,rework,andscraphavedistinctivedefinitionsincostaccountingthatmaynotbethedefinitioncommonlyused.P510（639）Itisimportantthatthesetermsbeusedproperly,aseachreceivesadifferentaccountingtreatment.,2019/11/28,3,Terminology,conts.,Spoilageisunitsofproductionthatdonotmeetthespecificationsrequiredbycustomersforgoodunitsandarediscardedorsoldatreducedprices.Reworkisunitsofproductionthatdonotmeetthespecificationsrequiredbycustomersbutarerepairedandsoldasgoodfinishedunits.Spoiledunitscanbereworked,butonlyataconsiderablecostScrapisresidualmaterialthatresultsfrommanufacturingaproduct.Ithasloworzerosalesvalue.,2019/11/28,4,Spoilage,DifferenttypesofSpoilageP511（639）Spoilageisdividedintotwotypes:normalspoilageandabnormalspoilage.Normalspoilageisspoilageinherentintheproductionprocess.Itisviewedarisingeveninanefficientmanufacturingprocess.Typically,normalspoilageisincludedasapartofthecostofgoodunitsmanufactured.Unitsconsiderednormalspoilageinaprocess-costingsystemarecountedincomputingcompletedunits.,2019/11/28,5,Spoilage,conts.,Abnormalspoilageisspoilagethatisnotconsideredapartoftheproductionprocessanddoesnotariseunderefficientoperatingconditions.Abnormalspoilageisregardedasavoidableandcontrollable.Tohighlighttheabnormalspoilage,companiescalculatetheunitsofabnormalspoilageandrecordthecostina“LossfromAbnormalSpoilage”account,whichappearsasaseparatelineitemintheincomestatement.Somecompaniesregardallspoilageasabnormalinordertomakeallspoilagevisible.,2019/11/28,6,Spoilage,conts.,Illustration:inJanuary2008,mendonzaincurscostsof$615000toproduce20500units.ofthese20500units,20000unitsaregoodunitsand500unitsarespoiledunits.of500spoiledunits,400unitsarespoiledbecausetheinjectionmoldingmachineareunabletomanufacturegoodcasings100%ofthetime.theremaining100unitsarespoiledbecauseofmachinebreakdownandoperationerrors.,2019/11/28,7,Spoilage,conts.,2019/11/28,8,AccountingforSpoilage,AccountingforspoilageaimstodeterminethemagnitudeofspoilagecostsandtodistinguishbetweencostsofnormalandabnormalspoilageTomanage,controlandreducespoilagecosts,theyshouldbehighlighted,notsimplyfoldedintoproductioncosts,2019/11/28,9,Spoilage,conts.,Thefive-stepprocedureforprocesscosting(discussedinChapter17)needsonlyslightmodificationtoaccommodateaccountingforspoilage.P514(642)Step1:SummarizetheFlowofPhysicalUnitsofOutput.Unitsofbothnormalandabnormalspoilageareidentified.Step2:ComputeOutputinTermsofEquivalentUnits.Includeacalculationforequivalentunitsforspoilage.,2019/11/28,10,Spoilage,conts.,Thefive-stepprocedureforprocesscostingneedsonlyslightmodificationtoaccommodateaccountingforspoilage.Step3:SummarizeTotalCoststoAccountFor.ThisisallcostsdebitedtotheWork-in-Processaccount.Step4:ComputeCostperEquivalentUnit.Step5:AssignTotalCoststoUnitsCompleted,toSpoiledUnits,andtoUnitsinEndingWork-in-Process.,2019/11/28,11,Spoilage,conts.,AccountingforspoilageinprocesscostingusingtheFIFOorWAmethodissimilartotheapproachdiscussedinthepreviouschapter.P515(643)Normalandabnormalunitsaretreatedasadditionalunitgroupsforwhichcost-per-equivalent-unitneedstobecalculatedandcostsassigned.Spoilagecostsarealwaysconsideredtohaveoccurredinthecurrentperiodandarenotincludedinthecostofendingwork-in-processinventory.,2019/11/28,12,Spoilage,conts.,ExampleP513(641),2019/11/28,13,Spoilage,conts.,ExampleP513(641),2019/11/28,14,Spoilage,conts.,P514(642),2019/11/28,15,Spoilage,conts.,P516(644),WAMehhod,2019/11/28,16,Spoilage,conts.,P516(644),WAMethod,2019/11/28,17,Spoilage,conts.,P517(645),FIFOMethod,2019/11/28,18,Spoilage,conts.,P517(645),FIFOMethod,2019/11/28,19,Spoilage,conts.,Accountingforspoilageinprocess-costingsystemsusingthestandard-costingmethodisverysimilartothestandard-costingmethoddiscussedinthepreviouschapter.P518(646)Theonlydifferenceisthatthenormalandabnormalunitsaretreatedasadditionalunitgroupsforwhichcost-per-equivalent-unitneedstobecalculatedandcostsassigned.,2019/11/28,20,Spoilage,conts.,Accountingforspoilageinprocess-costingsystemsusingthestandard-costingmethodisverysimilartothestandard-costingmethoddiscussedinthepreviouschapter.Costsareassignedtonormalandabnormalspoilageunitsusingstandardcosts.Aswiththeweighted-averageandFIFOmethods,thecostsofnormalspoilageareincludedinthetotalcoststoaccountforandthecostsassignedtounitscompletedandtransferredout.,2019/11/28,21,Spoilage,conts.,P519(647),SCMethod,2019/11/28,22,Spoilage,conts.,P519(647),SCMethod,2019/11/28,23,Spoilage,conts.,Theinspectionpointisthestageofcompletionatwhichproductsareexaminedtodetermineiftheyareacceptableunits.P520(648)Spoilageistypicallyassumedtooccuratthestageofcompletionwhereinspectiontakesplace.,2019/11/28,24,Spoilage,conts.,Theconceptsofnormalandabnormalspoilagealsoapplytojob-costingsystems.Abnormalspoilageisaperiodcostandtreatedasanexpenseoftheperiodinwhichitoccurs.Normalspoilageisinventoriableandincludedasacostoftheproduct.Companiesfrequentlydistinguishbetweennormalspoilageattributabletoaspecificjobfromnormalspoilagecommontoalljobs.,2019/11/28,25,Spoilage,conts.,Theconceptsofnormalandabnormalspoilagealsoapplytojob-costingsystems.P520(648)Whennormalspoilageisconsideredattributabletoaspecificjob,thatjobbearsthecostofthespoilage.Whennormalspoilageisconsideredattributabletoalljobs,itisacharacteristicoftheproductionprocessandisallocatedasamanufacturingoverheadcost.,2019/11/28,26,Spoilage,conts.,2019/11/28,27,Rework,Unitsthatarereworkedareunitsthathavebeeninspectedandfoundtobeunacceptable.However,theseunitsaresuchthattheycanberepairedandsoldasacceptablefinishedunits.P522(650)Normalreworkattributabletoaspecificjobischargedtothatjob.,2019/11/28,28,Rework,conts.,Ifitisnormalreworkcommontoalljobs,thecostsarechargedtomanufacturingoverheadandspreadoveralljobs.Ifthereworkisconsideredabnormal,thecostsofthereworkarechargedtoa“LossfromAbnormalRework”account.,2019/11/28,29,Rework,conts.,2019/11/28,30,Scrap,Scrapistheleftovermaterialresultingfrommanufacturingaproduct.Ithasalow(orzero)salesvalue.P523(651)Twoaspectsofaccountingforscrapare:Planningandcontrol,includingph