产品制造销售与成本会计-网上摘录

1、2 - 1A Framework for Cost ManagementThree features of cost accountingand cost management:1. Calculating the costs of products2. Obtaining information 3. Analyzing information2 - 2Many Meanings of Product CostA product cost is the sum of the costsassigned to a product for a specific purpose.1. Pricin

2、g and product emphasis decisions2. Contracting with government agencies3. Preparing financial statements for external reporting under generally accepted accounting principles2 - 3ManufacturingManufacturing companiespurchase materials and components andconvert them into finished goods.A manufacturing

3、 company must also develop,design, market, and distribute its products.2 - 4Types of InventoryManufacturing-sector companiestypically have one or more of thefollowing three types of inventories:1. Direct materials inventory2. Work in process inventory (work in progress)-在制品存货3. Finished goods invent

4、ory2 - 5Period Costs（期间费用）Period costs are all costs in the estatement other than cost of goods sold.Period costs are recorded as expenses of theaccounting period in which they are incurred.2 - 6Manufacturing CompanyMaterialsInventoryFinishedGoodsInventory RevenuesCost ofGoods Sold E STATEMENTPeriod

5、CostsInventoriableCostsBALANCE SHEETEquals Operating ewhensalesoccurdeductEquals Gross MargindeductWork inProcessInventory2 - 7Flow of Costs ExampleBicycles by the Sea had $50,000 of directmaterials inventory at the beginning of the period.Purchases during the period amounted to$180,000 and ending i

6、nventory was $30,000.How much direct materials were used?$50,000 + $180,000 $30,000 = $200,0002 - 8Flow of Costs Example结转当期的总生产成本（借记）Direct labor costs incurred were $105,500.Indirect manufacturing costs were $194,500.What are the total manufacturing costs incurred?Direct materials used贷 $200,000Di

7、rect labor 贷 105,500（Indirect） manufacturing costs贷 194,500Total manufacturing costs借 $500,0002 - 9Flow of Costs Example结转产成品生产成本（借记）-再结转为当期的库存商品Assume that the work in process inventoryat the beginning of the period was $30,000,and $35,000 at the end of the period.What is the cost of goods manufact

8、ured?Beginning work in process $ 30,000Total manufacturing costs 贷 500,000Ending work in process 35,000（如果在制品增加了，说明一部分制造成本并没有进入最终产品，换句话说，产成品只用了总的制造成本的一部分，即5-(3.5-3)=4.95）Cost of goods manufactured 借$495,0002 - 10Flow of Costs Example结转销售成本（借记）-销售发生时，将库存商品结转为销售成本Assume that the finished goods invento

9、ryat the beginning of the period was $10,000,and $15,000 at the end of the period.What is the cost of goods sold?Beginning finished goods$ 10,000Cost of goods manufactured贷 495,000Ending finished goods 15,000Cost of goods sold借$490,000产成品多了1.5, 表明当期制造的产品中，部分(0.5)未被销售。2 - 11Manufacturing CompanyMaterialsInventoryFinishedGoodsInventory RevenuesCost ofGoods