产品成本计算和分批成本计算法ppt课件

1、Product Costing andCost Accumulation in a Batch Production Environment 产品本钱计算和分批本钱计算法3Chapter Three第三章2e Chapter 5Product and Service Costing产品本钱和效力本钱Financial Accounting财务会计Product costs are used to value inventory and to compute cost of goods sold. 产品本钱用于计量库存以及计算售出产品的本钱Managerial Accounting and Co

2、st Management管理睬计与本钱管理Product costs are used for planning, control, directing, and management decision making. 产品本钱被用于方案、控制、指挥和制定管理决策。从财务会计到管理睬计的本钱重心变化ProcessCosting 分步本钱计算法Job-OrderCosting 分批本钱计算法 Used for production of small, identical, low cost items. 用于大量同质产品的本钱计算。 Mass produced in automated con

3、tinuous production process. 自动化延续消费过程的大量消费。 Costs cannot be directly traced to each unit of product. 本钱不能直接追踪到每件产品。Types of Product-Costing Systems产品本钱计算法的种类 Typical process cost applications:典型的分步法运用于： Petrochemical refinery 化工厂 Paint manufacturer 油漆制造商 Paper mill 造纸厂Types of Product-Costing System

4、s产品本钱计算法的种类ProcessCosting 分步本钱计算法Job-OrderCosting 分批本钱计算法Types of Product-Costing Systems产品本钱计算法的种类ProcessCosting 分步本钱计算法Job-OrderCosting 分批本钱计算法 Used for production of large, unique, high-cost items. 用于大批量的单一产品消费 Built to order rather than mass produced. 用于按订单消费 Many costs can be directly traced to

5、 each job. 许多本钱可以直接追溯到每批任务 Job-shop operations 分批作业 Products manufactured in very low volumes or one at a time. 产品每次消费的批量都不大。 Batch-production operations 批量消费 Multiple products in batches of relatively small quantity. 多种产品的消费组合，但每种产品的规模也相对不大Types of Product-Costing Systems产品本钱计算法的种类ProcessCosting 分步

6、本钱计算法Job-OrderCosting 分批本钱计算法 Typical job-order cost applications: 典型的分批法运用于： Special-order printing 特殊订单的印刷 Building construction 工程建立 Also used in service industry 也可以用于效力行业 Hospitals 医院 Law firms 律师事务所Types of Product-Costing Systems产品本钱计算法的种类ProcessCosting 分步本钱计算法Job-OrderCosting 分批本钱计算法Receive

7、orders from customers 接受客户订单Schedulejobs安排时间表Ordermaterials 订购资料Begin production开场消费Sequence of Events in a Job-Order Costing System 分批法的业务流程Accumulating Costs in aJob-Order Costing System分批本钱计算法下的累积本钱THE JOB某批产品Directmaterials直接资料 Direct labor 直接人工 Traced directly to each job直接追溯到各批次Traced directly

8、 to each job直接追溯到各批次Manufacturingoverhead (OH)制造费用Applied to eachjob using apredeterminedrate预定间接费用分配率Direct Materials直接资料Direct Labor直接人工Manufacturing Overhead制造费用Job No. 1批次1Job No. 2批次2Job No. 3批次3Charge direct material and direct labor to each job as incurred.直接资料和直接人工在发生时直接归入每批产品。Apply overhead

9、 to each job using a predetermined rate. 用一个预定的费用分配率把各间接费用分配给每批产品。 Special documents are used to track costs for each job. 在每批产品的本钱追溯过程中，要运用一些特定的文档。Accumulating Costs in aJob-Order Costing System分批本钱计算法下的累积本钱 Overhead is applied to jobs using a predetermined overhead rate (POHR) based on estimates m

10、ade at the beginning of the accounting period. 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在会计期开场时估计确定。Manufacturing Overhead Costs制造费用POHR =Budgeted manufacturing overhead cost 估计制造费用总额Budgeted amount of cost driver (or activity base)本钱动因估计数Overhead applied分配的费用 = POHR Actual activity 实践作业Based on estimates, a

11、nd determined before the period begins 基于估计，在会计期初确定Actual amount of the allocation base, such as direct labor hours, incurred during the period 作为分配根据的实践数量，例如会计期间发生的直接工时数。Overhead applied分配的费用 = POHR Actual activity 实践作业Recall the wooden crate example where:Overhead applied = $4 per DLH 8 DLH = $32M

12、anufacturing Overhead Costs制造费用 Overhead is applied to jobs using a predetermined overhead rate (POHR) based on estimates made at the beginning of the accounting period. 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在会计期开场时估计确定。POHR =Budgeted manufacturing overhead cost 估计制造费用总额Budgeted amount of cost driver (or

13、activity base)本钱动因估计数 RoseCo applies overhead based on direct- labor hours. Total estimated overhead for the year is $640,000. Total estimated labor cost is $1,400,000 and total estimated labor hours are 160,000.What is RoseCos predetermined overhead rate? 玫瑰公司利用直接人工工时数来进展制造费用分配。估计每年的制造费用为640000美圆。估

14、计的人工本钱总计为1400000美圆，估计的总工时数为160000小时。请问：玫瑰公司估计的制造费用分配率是多少？Overhead Application Example制造费用分配例如$640,000160,000 direct-labor hours (DLH)POHR =POHR = $4.00 per DLHFor each direct labor hour worked on a job, $4.00 of factory overhead will be applied to the job. 对于每个实践人工工时，将分配4美圆的制造费用。POHR =Budgeted manuf

15、acturing overhead cost 估计制造费用总额Budgeted amount of cost driver (or activity base)本钱动因估计数Overhead Application Example制造费用分配例如Overhead Application Example制造费用分配例如 RoseCos actual overhead for the year was $650,000 and a total of 170,000 direct-labor hours were worked.Using RoseCos predetermined overhead

16、 rate of $4.00 per direct-labor hour, how much overhead was applied to all of RoseCos jobs during the year? 玫瑰公司一年的实践制造费用是650000美圆，实践的人工工时数是170000美圆。该公司的预定制造费用分配率是每工时4美圆，在年度内总计分配给各个消费批次多少制造费用？SOLUTION 解答Applied Overhead = POHR Actual Direct Labor HoursApplied Overhead = $4.00 per DLH 170,000 DLH = $

17、680,000 RoseCos actual overhead for the year was $650,000 and a total of 170,000 direct-labor hours were worked.Using RoseCos predetermined overhead rate of $4.00 per direct-labor hour, how much overhead was applied to all of RoseCos jobs during the year? 玫瑰公司一年的实践制造费用是650000美圆，实践人工工时数是170000美圆。该公司的

18、预定制造费用分配率是每工时4美圆，在年度内总计分配给各个消费批次多少制造费用？Overhead Application Example制造费用分配例如 RoseCos actual overhead for the year was $650,000 and a total of 170,000 direct-labor hours were worked.Using RoseCos predetermined overhead rate of $4.00 per direct-labor hour, how much overhead was applied to all of RoseCos jobs during the year? 玫瑰公司一年的实践制造费用是650000美圆，实践人工工时数是170000美圆。该公司的预定制造费用分配率是每工时4美圆，在年度内总计分配给各个消费批次多少制造费用？Overh