成本与管理会计亨格瑞第13版英文版

Spoilage,Rework,andScrapCHAPTER18第一页，共三十六页。TerminologySpoilage,rework,andscraphavedistinctivedefinitionsincostaccountingthatmaynotbethedefinitioncommonlyused.P510（639）Itisimportantthatthesetermsbeusedproperly,aseachreceivesadifferentaccountingtreatment.第二页，共三十六页。Terminology,conts.Spoilageisunitsofproductionthatdonotmeetthespecificationsrequiredbycustomersforgoodunitsandarediscardedorsoldatreducedprices.Reworkisunitsofproductionthatdonotmeetthespecificationsrequiredbycustomersbutarerepairedandsoldasgoodfinishedunits.Spoiledunitscanbereworked,butonlyataconsiderablecostScrapisresidualmaterialthatresultsfrommanufacturingaproduct.Ithasloworzerosalesvalue.第三页，共三十六页。SpoilageDifferenttypesofSpoilageP511（639）Spoilageisdividedintotwotypes:normalspoilageandabnormalspoilage.Normalspoilageisspoilageinherentintheproductionprocess.

Itisviewedarisingeveninanefficientmanufacturingprocess.Typically,normalspoilageisincludedasapartofthecostofgoodunitsmanufactured.Unitsconsiderednormalspoilageinaprocess-costingsystemarecountedincomputingcompletedunits.第四页，共三十六页。Spoilage,conts.Abnormalspoilageisspoilagethatisnotconsideredapartoftheproductionprocessanddoesnotariseunderefficientoperatingconditions.Abnormalspoilageisregardedasavoidableandcontrollable.Tohighlighttheabnormalspoilage,companiescalculatetheunitsofabnormalspoilageandrecordthecostina“LossfromAbnormalSpoilage”account,whichappearsasaseparatelineitemintheincomestatement.Somecompaniesregardallspoilageasabnormalinordertomakeallspoilagevisible.第五页，共三十六页。Spoilage,conts.Illustration:inJanuary2008,mendonzaincurscostsof$615000toproduce20500units.ofthese20500units,20000unitsaregoodunitsand500unitsarespoiledunits.of500spoiledunits,400unitsarespoiledbecausetheinjectionmoldingmachineareunabletomanufacturegoodcasings100%ofthetime.theremaining100unitsarespoiledbecauseofmachinebreakdownandoperationerrors.第六页，共三十六页。Spoilage,conts.第七页，共三十六页。AccountingforSpoilageAccountingforspoilageaimstodeterminethemagnitudeofspoilagecostsandtodistinguishbetweencostsofnormalandabnormalspoilageTomanage,controlandreducespoilagecosts,theyshouldbehighlighted,notsimplyfoldedintoproductioncosts第八页，共三十六页。Spoilage,conts.Thefive-stepprocedureforprocesscosting(discussedinChapter17)needsonlyslightmodificationtoaccommodateaccountingforspoilage.P514(642)Step1:SummarizetheFlowofPhysicalUnitsofOutput.Unitsofbothnormalandabnormalspoilageareidentified.Step2:ComputeOutputinTermsofEquivalentUnits.Includeacalculationforequivalentunitsforspoilage.第九页，共三十六页。Spoilage,conts.Thefive-stepprocedureforprocesscostingneedsonlyslightmodificationtoaccommodateaccountingforspoilage.Step3:SummarizeTotalCoststoAccountFor.ThisisallcostsdebitedtotheWork-in-Processaccount.Step4:ComputeCostperEquivalentUnit.

Step5:AssignTotalCoststoUnitsCompleted,toSpoiledUnits,andtoUnitsinEndingWork-in-Process.

第十页，共三十六页。Spoilage,conts.AccountingforspoilageinprocesscostingusingtheFIFOorWAmethodissimilartotheapproachdiscussedinthepreviouschapter.P515(643)Normalandabnormalunitsaretreatedasadditionalunitgroupsforwhichcost-per-equivalent-unitneedstobecalculatedandcostsassigned.Spoilagecostsarealwaysconsideredtohaveoccurredinthecurrentperiodandarenotincludedinthecostofendingwork-in-processinventory.第十一页，共三十六页。Spoilage,conts.ExampleP513(641)第十二页，共三十六页。Spoilage,conts.ExampleP513(641)第十三页，共三十六页。Spoilage,conts.P514(642)第十四页，共三十六页。Spoilage,conts.P516(644),WAMehhod第十五页，共三十六页。Spoilage,conts.P516(644),WAMethod第十六页，共三十六页。Spoilage,conts.P517(645),FIFOMethod第十七页，共三十六页。Spoilage,conts.P517(645),FIFOMethod第十八页，共三十六页。Spoilage,conts.Accountingforspoilageinprocess-costingsystemsusingthestandard-costingmethodisverysimilartothestandard-costingmethoddiscussedinthepreviouschapter.P518(646)Theonlydifferenceisthatthenormalandabnormalunitsaretreatedasadditionalunitgroupsforwhichcost-per-equivalent-unitneedstobecalculatedandcostsassigned.第十九页，共三十六页。Spoilage,conts.Accountingforspoilageinprocess-costingsystemsusingthestandard-costingmethodisverysimilartothestandard-costingmethoddiscussedinthepreviouschapter.Costsareassignedtonormalandabnormalspoilageunitsusingstandardcosts.Aswiththeweighted-averageandFIFOmethods,thecostsofnormalspoilageareincludedinthetotalcoststoaccountforandthecostsassignedtounitscompletedandtransferredout.第二十页，共三十六页。Spoilage,conts.P519(647),SCMethod第二十一页，共三十六页。Spoilage,conts.P519(647),SCMethod第二十二页，共三十六页。Spoilage,conts.Theinspectionpointisthestageofcompletionatwhichproductsareexaminedtodetermineiftheyareacceptableunits.P520(648)Spoilageistypicallyassumedtooccuratthestageofcompletionwhereinspectiontakesplace.第二十三页，共三十六页。Spoilage,conts.Theconceptsofnormalandabnormalspoilagealsoapplytojob-costingsystems.Abnormalspoilageisaperiodcostandtreatedasanexpenseoftheperiodinwhichitoccurs.Normalspoilageisinventoriableandincludedasacostoftheproduct.Companiesfrequentlydistinguishbetweennormalspoilageattributabletoaspecificjobfromnormalspoilagecommontoalljobs.第二十四页，共三十六页。Spoilage,conts.Theconceptsofnormalandabnormalspoilagealsoapplytojob-costingsystems.P520(648)Whennormalspoilageisconsideredattributabletoaspecificjob,thatjobbearsthecostofthespoilage.Whennormalspoilageisconsideredattributabletoalljobs,itisacharacteristicoftheproductionprocessandisallocatedasamanufacturingoverheadcost.第二十五页，共三十六页。Spoilage,conts.第二十六页，共三十六页。ReworkUnitsthatarereworkedareunitsthathavebeeninspectedandfoundtobeunacceptable.However,theseunitsaresuchthattheycanberepairedandsoldasacceptablefinishedunits.P522(650)Normalreworkattributabletoaspecificjobischargedtothatjob.第二十七页，共三十六页。Rework,conts.Ifitisnormalreworkcommontoalljobs,thecostsarechargedtomanufacturingoverheadandspreadoveralljobs.Ifthereworkisconsideredabnormal,thecostsofthereworkarechargedtoa“LossfromAbnormalRework”account.第二十八页，共三十六页。Rework,conts.第二十九页，共三十六页。ScrapScrapistheleftovermaterialresultingfrommanufacturingaproduct.Ithasalow(orzero)salesvalue.P523(651)Twoaspectsofaccountingforscrapare:Planningandcontrol,includingphysicaltracking.Inventorycosting.Thisdependsonhowrevenuesarerecognizedfromthesaleofscrap.第三十页，共三十六页。Scra