成本核算实例

1、第12页，共12页東莞維信五金塑膠有限公司在制品成本计算表部门：产二部所属日期：2006-1-31型號(2)期初數量(3)期初在制品本月人工成本單位工時/H(4)完工度(5)總工時(6)=(3)*(4)*(5)约当产量(7)本月投产数量(8)本月入 库数量(9)月末在制品数量(10)月末在制 品完工度(11)月末约当产量(12)=(10)*(11)本期生產總約 當產量(13)=(9)+(12) -(7)约当总工时(14)=(13)*(4)期初在制(15)本月发生 (计时)(16)本月实发上月 计件工 资上月计 提计件人 工上月实发与 已提差异数 (实发-上月计提)(32)计提入库成 品人工(计

2、 件)(30)=(31)*(9)计时合计(17)=(15)+(16)本月发生 合计(34)=(16)+(30)计时单 位成本(18)=(17 )/(7)+(13)FA011033,5004.54550.98%6,6871,784-1,5251,97539.72%784.47525.332,387.6355,95715,880-71,83715,88031.11FA011253485.85363.10%1,28722014728521025.06%52.63118.04690.958,0514,596-12,6464,59637.46：FA031257414.08755.80%565415048

3、7624.03%18.2624.97351.764,3122,340-6,6522,340100.39FA041238795.18326.27%1,1982311,4967761,5999.99%159.74704.823,653.338,49624,298-32,79424,29835.05：FA06054973.24750.70%16049721015931.23%49.6610.4834.011,150226-1,37622623.07FA081005.960-38-3810.20%3.883.8823.10154-15415439.64FA090571852.01762.40%2111

4、1511410619331.68%61.1451.70104.291,596694-2,29069413.70FA091004.402-25-2510.30%2.582.5811.3375-757529.28FA100471757.84220.79%24636-2515057.78%86.6775.30590.441,8123,927-5,7393,92751.39FA10049405.46527.20%4811-4077.80%31.1220.24110.61356736-1,09173635.07FA10095302.21839.13%2512-3039.13%11.74-187-187-

5、15.93FA10096502.89839.82%5720-5039.82%19.91-418-418-21.00FA100981002.68531.56%8332-10031.56%31.56-612-612-19.39FA10099203.06831.56%196-2031.56%6.31-140-140-22.18FA10100704.93352.60%1663738357330.68%22.4020.58101.511,018675-1,69367529.50FA101012077.60537.26%586776712415033.62%50.4397.30740.003,7774,9

6、22-8,6984,92249.87FA101041753.87534484-175-0.00%-91.49354.522,6532,358-5,0112,35828.63FA200453747.32330.07%69411214721630533.82%103.15206.681,513.614,62510,067-14,69210,06746.03FA20069-6.0480.00%-0.00%-0.00FT011089132.89325.71%662235-37953424.30%129.76274.05792.916,1045,274-11,3775,27422.36FT01110-3

7、.1220.00%-216-21638.57%83.3183.31260.07-1,730-1,7301,73020.76FT011114324.54824.80%3091076330618946.94%88.72287.581,308.012,2778,700-10,9778,70027.81FT01159-4.0400.00%-288-28835.21%101.40101.40409.68-2,725-2,7252,72526.87)FT02073A-3.2720.00%-0.00%-0.00FT041501.980-200-20071.46%142.92142.92282.981,882

8、-1,8821,88213.17FT20049-7.6470.00%-0.00%-0.00FW0415571.62884.90%106-784.90%5.94-57-57-9.60FW060016001.05026.10%-157-600-0.00%-443.40465.573,2023,097-6,2983,09710.50FW090681001.40210.85%-11-5050-0.00%-39.1554.88108365-4733659.46FW10043-3.0180.00%-0.00%-0.00FW100721754.03817769-175-0.00%-106.20428.861

9、,6042,852-4,4562,85225.46FW10078-3.0130.00%-30-309.30%2.792.798.41-56-565620.04FW1008262.95020.10%31-6-0.00%-4.7914.142594-1199419.79FW10083143.43819.40%93-14-0.00%-11.2838.8065258-32325823.10FW101093.580-20-2033.80%6.766.7624.20161-16116123.81FW10110153.50811.30%62-1537.50%5.633.9313.794192-1339223

10、.56東莞維信五金塑膠有限公司在制品成本计算表部门：产二部所属日期：2006-1-31型號(2)期初數量(3)期初在制品本月人工成本單位工時/H(4)完工度(5)總工時(6)=(3)*(4)*(5)约当产量(7)本月投产数量(8)本月入 库数量(9)月末在制品数量(10)月末在制 品完工度(11)月末约当产量(12)=(10)*(11)本期生產總約 當產量(13)=(9)+(12) -(7)约当总工时(14)=(13)*(4)期初在制(15)本月发生 (计时)(16)本月实发上月 计件工 资上月计 提计件人 工上月实发与 已提差异数 (实发-上月计提)(32)计提入库成 品人工(计 件)(30

11、)=(31)*(9)计时合计(17)=(15)+(16)本月发生 合计(34)=(16)+(30)计时单 位成本(18)=(17 )/(7)+(13)FW10111102.79510.90%31-1034.40%3.442.356.572144-654418.81FW101122.915-10-1036.80%3.683.6810.7371-717119.39：FEILOO小计8,596160913,5583,4582,9714,8556,712102,0703,46714,787108,66398,346-207,00998,346943FA018878.667-0.00%-0.00：FA0

12、4104-3.4680.00%-0.00%-0.00FA058879.537-0.00%-0.00|00小计-22-FA012016363.1757.00%10645378-1,01429.42%298.32253.80805.817815,359-6,1405,35920.58FA012034002.1609.70%8439-40040.52%162.08123.28266.286161,771-2,3871,77114.73 FA012041,0800.7724.80%9152-1,08026.57%286.96235.12181.436691,207-1,8761,2076.54FA04

13、0351.068-20-2017.52%3.503.503.7425-25257.1q卜P011121.660-0.00%-1,5005,000-3,500-0.00FP011361.145-0.00%-0.00FP011422.572-0.00%-1,0681,140-72-0.00FP011463902.60524.02%243942986048481.57%68.52578.841,507.882,26910,029-33,22012,29843,24918.29FP011474081.57550.35%325205-20420483.70%170.75169.32266.682,389

14、1,77434,440-34,44034,2724,163：36,04611.11FP011502.110-0.00%-4,1044,104-0.00FP0115211.9953.10%0067-6841.76%28.4028.3756.5903764,4104,410-37737613.27FP011621.982-80-8056.99%45.5945.5990.356014,8804,880-60160113.18FP01815122.5172.10%-0-12-0.00%-11.7529.576197-2,1602032,35716.88FP018522.233-0.00%-15,067

15、14,820247-0.00FP01861B2503.2380.80%62-1925812.47%7.23197.24638.74394,248-4,2874,24821.52FP01861C4002.7722.85%321133129150.16%45.65346.25959.682126,383776-776-6,5956,38318.44)FP01894802.4100.60%-032112-0.00%-111.52268.7691,788-30,5761,79732,36416.04FP018952.500-290-29013.38%38.8038.8097.01645-6456451

16、6.63FP0285223.13799.80%724684067.19%26.8832.88103.135168616,06513,2302,8352,5207373,20621.13卜P028943.130-1414-0.00%-14.0043.82291-5,8102916,10120.82FP028952.772-55-5584.25%46.3446.34128.43854-85485418.43FP0381563.5921.60%00-6-0.00%-5.9021.212141-2,1601432,30123.90FP0385213.8732.70%0029-3060.79%18.24

17、18.2170.5314693,9403,940-47046925.77FP038953.140-5-584.02%4.204.2013.1988-888820.88FP04133361.25511.37%-4-3611.37%4.09-262-262-64.01FP041352.375-375-37513.97%52.3952.39124.42828-82882815.80FP04136701.7101.59%2166136-0.00%-134.89230.66121,534-19,9921,54621,52611.37FP041371.682-0.00%-0.00FP04138681.19

18、75.76%64160681607.08%11.3375.4190.24506008,3208,320-3,5366504,1368.19東莞維信五金塑膠有限公司在制品成本计算表部门：产二部所属日期：2006-1-31型號(2)期初數量(3)期初在制品本月人工成本單位工時/H(4)完工度(5)總工時(6)=(3)*(4)*(5)约当产量(7)本月投产数量(8)本月入 库数量(9)月末在制品数量(10)月末在制 品完工度(11)月末约当产量(12)=(10)*(11)本期生產總約 當產量(13)=(9)+(12) -(7)约当总工时(14)=(13)*(4)期初在制(15)本月发生 (计时)(1

19、6)本月实发上月 计件工 资上月计 提计件人 工上月实发与 已提差异数 (实发-上月计提)(32)计提入库成 品人工(计 件)(30)=(31)*(9)计时合计(17)=(15)+(16)本月发生 合计(34)=(16)+(30)计时单 位成本(18)=(17 )/(7)+(13)FP041421.677-0.00%-9127,600-6,688-0.00FP041531,2601.85874649685-1,94561.89%1,203.761,155.032,146.435,49314,2765858-19,76914,27616.42FP0515212.83399.00%3181-826

20、4.92%53.2352.24148.03209854,4004,400-1,00598518.88FP0585213.3133.40%0095-9634.58%33.2033.16109.8817319,6339,633-73273122.04：FP06053-1.7420.00%-66-0.00%-6.0010.45-70-7807085011.58FP0605861.3852.00%00-6-0.00%-5.888.14154-510555649.23FP06060501.79818.63%179-50-0.00%-40.6873.16122487700-700-60848712.16F

21、P06089141.63399.50%231439134063.81%25.5224.5940.171682677,9525,9641,9881,8464352,11311.30FP08056202.6650.40%001434-0.00%-33.9290.401601-3,2306023,83117.71FP08089A11.4705.00%00-15.00%0.05-1-4,4024,260142-1-10.66FP08089B30.9434.90%0048-5146.60%23.7723.6222.2811483,3003,300-1491486.28FP09056-2.3580.00%

22、-1414-0.00%-14.0033.02-220-1,1062201,32615.69FP0906491.1902.40%00-9-0.00%-8.7810.45270-720717907.93FP090671501.1533.39%65-935765.84%37.53125.44144.6740962-1,0029627.68FP09089A1.387-90-9060.19%54.1754.1775.125004,7704,770-5005009.22FP09089B1301.0671.00%1190-22052.07%114.55113.25120.8098035,2205,220-8

23、138037.10FP10056-2.8080.00%-1515-0.00%-15.0042.13-280-2,2802802,56018.68FP10056B1.477-0.00%-0.00FP100573.342-11-0.00%-1.003.3422-1892221122.23FP10089A1.513-20-2030.65%6.136.139.28623,1923,040152-626210.07FP10089B-1.2750.00%-65-6545.50%29.5829.5837.71-2513,7513,630121-2512518.48FP10090B-1.3120.00%-0.

24、00%-0.00FP14089A12.0382.40%0.050.02-12.40%0.02-0-2,3002,300-0-14.78FP20044-3.8170.00%-25151089.56%8.9623.9691.43-608-5,0406085,64825.38FP20047-4.5430.00%-235-23510.63%24.9824.98113.49-755-75575530.22FP200535.410-0.00%-4805,160-4,680-0.00ZP200612006.0682.37%265-1554511.24%5.06155.32942.551896,2691,10

25、4-1,104-6,4586,26940.35ZP20068723.1151.20%31-72-0.00%-71.14221.59191,474-1,4931,47420.74ZP20089-2.4830.00%-30-3021.72%6.526.5216.18-108-10810816.52FP2205231.59066.83%3227-3074.93%22.4820.4732.55232171,6301,630-24021710.67FP40005-2.5830.00%-2020-0.00%-20.0051.67-344-6,0803446,42417.18FP40152-3.5700.0

26、0%-32-3273.62%23.5623.5684.10-559-55955923.74卜P53001-2.3900.00%-5-578.31%3.923.929.36-62-626215.90FP53002-3.1980.00%-10-1074.21%7.427.4223.73-158-15815821.27FP530031.732-150-15089.41%134.12134.12232.241,545-1,5451,54511.52FP530611004.6081.10%511574418.34%8.0763.97294.79221,961-1,9831,96130.47東莞維信五金塑

27、膠有限公司在制品成本计算表部门：产二部所属日期：2006-1-31型號(2)期初數量(3)期初在制品本月人工成本單位工時/H(4)完工度(5)總工時(6)=(3)*(4)*(5)约当产量(7)本月投产数量(8)本月入 库数量(9)月末在制品数量(10)月末在制 品完工度(11)月末约当产量(12)=(10)*(11)本期生產總約 當產量(13)=(9)+(12) -(7)约当总工时(14)=(13)*(4)期初在制(15)本月发生 (计时)(16)本月实发上月 计件工 资上月计 提计件人 工上月实发与 已提差异数 (实发-上月计提)(32)计提入库成 品人工(计 件)(30)=(31)*(9)

28、计时合计(17)=(15)+(16)本月发生 合计(34)=(16)+(30)计时单 位成本(18)=(17 )/(7)+(13)FP55052214.07272.86%5815-120-0.00%-4.7019.144221277,2502,9004,3505,8005495,92727.44FV010981681.39053.34%107901,25880462213.75%85.53799.921,111.897637,39548,67246,8721,80019,2968,158：26,6919.17：FV011495172.5333.92%4220-262-2553.92%10.00

29、-10.26-25.99264-173-91-1739.11FV011554.570-216-21636.88%79.6679.66364.052,421-2,4212,42130.40FV01156-5.7950.00%-144-14457.17%82.3282.32477.07-3,173-3,1733,17338.54FV011571931.6108.96%2617-19376.23%147.12129.83209.031661,39041,37563,500-22,125-1,5561,39010.57FV01158-5.4320.00%-288-28831.18%89.8089.80

30、487.75-3,244-3,2443,24436.13FV020741528.7002.49%334-25010090.70%90.70136.911,191.15867,922-8,0097,92256.92FV041481,0501.5981991930070065087.59%569.341,250.601,998.881,46113,295-32,90014,756*46,19511.62FV060741521.6953.12%85-25010080.43%80.43125.69213.0561,417-1,4231,41710.91FV061492571.4135.07%1813-

31、2-2555.07%12.93-0.10-0.1395-1-95-17.32FV101577.258-1-128.09%0.280.282.041411,07031,250-20,180-141448.28FV200581394.2803.60%205-13972.18%100.3395.33408.001472,714115,830115,830-2,8602,71428.51FV20060-9.5550.00%-0.00%-0.00FV201497645.2573.86%12030-33842631.59%134.57443.052,328.9786615,49054,16054,0808

32、027,04016,35642,53034.61FV7605798.6732.80%20-1-863.76%5.104.8542.061428054,97855,811-833-29428057.61FA012053183.1757.00%10122-3187.00%22.26-741-741-33.29FP040331.198-0.00%-0.00FP041383701.1975.76%3021-3705.76%21.32-270-270-12.66FP011201.043-0.00%-0.00FP011211.038-0.00%-0.00SUNLOG小计9,97123572,4978095

33、,6534,19011,434254,6788,05820,06418,782133,447481,709482,010-301241,063152,229374,5101,410总计18,5674171616,0554,2678,6249,04518,146366,74811,52534,851127,445231,793481,709482,010-301241,063359,238472,8562,353说明：1.本月实际工时52682时，标准工时34851时，效率为 66.15 %.2.本月直接计时人工211725.23 元，直接人工分配率=直接人工总数/约当总工时=211725.23

34、/34851=6.08元/小时3.本月制造费用856287.41元，制造费用分配率=制造费用总数/约当总工时=856287.41/34851=24.57元/小时.4.本月投产数量,为负数的,是由于上月生管提供的生产在制品完工度表中的批量有误,数量为-1,-2的为产前样品币别：人民币元所属日期:2006-1-31東莞維信五金塑膠有限公司在制品成本计算表制造费用成本直接材料成本间接材料成本人工合计(35)=(17)+ (30)入库计 时人工本月发生 计件人工本月总投入 人工入库成品人 工成本期末在制 人工成本(20)=(18)*(12)期初在制(21)本月发生(22)=24.57*(14)制费合计

35、单位成本(24)=(22)/(7)+(13)入库成品 总成本(25)=(24)*(9)期末在制成本(26)期初在制本月发生合计(A)约当单位成本入库成 品成本标准单位成本期末在制 成本(27)期初在 制本月发生合计(A)单位 成本入库成 品成本71,83747,436-15,88047,43624,401109,90458,664168,56873111,32557,243107,263168,716275,978119120,248207155,73129,71944,06673,7853248,72212,64610,675-4,59610,6751,97117,55016,97734,5

36、2610229,1455,38272,28533,638105,92331478,66027627,2634,40710,363 :14,7704412,467 )6,6524,818-2,3404,8181,8339,2288,64317,87127012,9464,92542,11628,19570,3111,06128,60859641,7033,1784,9278,1051225,87132,79427,196-24,29827,1965,59825,78489,762115,54712395,82219,72557,123256,409313,532335149,768193163,76410,29232,682 :42,9744635,6381,376231-2262311,1462,3238363,1