第4章制造费用的核算

第四章制造费用的核算

CostforProductionOverhead

一、制造费用的概述：（一）制造费用的定义Overhead:Expenditureonlabor,materialsorservices,whichcannotbeeconomicallyidentifiedwithaspecificsaleablecostunit.（e.g:indirectmaterial,indirectlabourandindirectexpense)（CIMA）制造费用是指企业为生产产品（或提供劳务）而发生的应该计入产成本但没有专设成本项目的各项生产费用。(二）制造费用的两个特点：属于生产产品所发生的费用，应计入产品成本；不能直接计入产品成本，而需要分配计入产品成本；

一、制造费用概述（三）制造费用的内容：生产单位管理人员工资、奖金以及按工资总额14%提取的职工福利费；折旧费、修理费及经营性租赁费等；生产单位一般性消耗的机物料、低质易耗品、取暖费、水电费、办公费、保险费、设计制图费、试验检验费、劳动保护费及季节性或修理期间的停工损失等等.（四）制造费用的六个来源：(Sixsourcesofoverheadcost)Thepurchaseanalysis（购买原材料直接领用）Issuesfromstock.PayrollAnalysisthesourceofindirectlaborcost.SalariesanalysisJournalentries(日记账)PettyCashbook（小额现金出纳簿）

二.固定资产折旧费的核算（一）折旧的定义：折旧费用指固定资产在使用过程中由于损耗而逐渐转移到成本费用中的那部分价值。TheFixedassetregister：

Descriptionofasset,Dateofpurchase,Detailsofthesupplier,Costoftheasset,Identificationcode.Location,Estimatedlifeinyearsorhoursofuse,estimateresidualvalue,depreciationmethod,andmajoroverhauls（二）Threedepreciationmethodswillbeexplored:直线折旧法（StraightLine）余额递减法（ReducingorDiminishingBalance）机器工时法（MachineHour）折旧方法：直线折旧法

（StraightLine）

Costofmachine:60,000pounds,estimatedresidualvalue8,000pounds,estimatedlifeis4years.Expecteduse:Year14,000hoursYear26,000hoursYear35,000hoursYear41,000hoursStraightlinemethod:depreciationforeachyear=(60,000pounds-8,000pounds)/4=13,000pounds

折旧方法：余额递减法（ReducingorDiminishingBalance）Thepercentage=39.57%(1-n√residualvalue/Originalcost)*100%Y1:39.57%of60,000pounds=23,742poundsY2:39.57%of(60,000-23,742)=14,347poundsY3:39.57%of(60,000-38,089)=8,670poundsY4:39.57%of(60,000-46,759)=5,239poundsRoundingadjustmentneeded2Totaldepreciationcost=52,000poundsAnargument:inthefirstyearthedeprecationchargeishigh,however,themaintenancecostsarelow;inthelastyearthemaintenancecostsarehigh,,thedepreciationchargeislow.折旧方法：机器工时法（MachineHour）Costofmachine:60,000pounds,estimatedresidualvalue8,000pounds,estimatedlifeis4years.Expecteduse:Year14,000hoursYear26,000hoursYear35,000hoursYear41,000hoursSolution:Rate=52,000/16,000=3.25poundsperhouryear14,000*3.25pounds=13,000poundsyear26,000*3.25pounds=19,500poundsyear35,000*3.25pounds=16,250poundsyear41,000*3.25pounds=3,250poundsTotalcost52,000pounds三、制造费用的归集及分配Fromthedefinitionofproductionoverhead,productionoverheadcannoteconomicallybeimmediatelyidentifiedwithanysaleablecostunit.However,itmustbeidentifiedwithincurringcostcentersandallocatedorapportiontotheincurringcostcentre.Someoverheadcanbeallocatedtocostcenters,forexample“thesalaryofthemanagerofdepartmentA”;butifcostsaresharedbymorethanonecostcentre,costapportionmentmaybedoneforexample,“ashareofthebuildingsinsurancepremium（保险费）”.折旧费的分配：按固定资产的使用车间、部门进行汇总，并通过编制折旧费用分配表分配计入产品成本和期间费用中。三、制造费用的归集及分配P.S.:Mostoftheoverheadcostscanbeallocatecost.Lessneedtoapportion(sharing)E.g.SupervisorCostingforproductionoverheadsisconcernedwithfirstlyrelatingindirectcoststocostcentresandthenfinallytocostunits.Thisinvolvestheproceduresoffollowings:

Allocation(可以追溯到具体的成本中心时）

Apportionment（Costssharedbymorethantwocostcentres)即不能确定或者追溯给具体的成本中心时）Absorption(将汇集的成本从成本中心分配给具体成本对象产品或服务）Introductionofoverheadabsorption

Productionoverheadthroughallocationandapportionment,hasbeenchargedtoproductioncostcenters,readyforabsorbingintothecostunit.Overheadabsorptionrateisdefinedasameansofattributingoverheadtoaproductorservice,basedforexample,ondirectlaborhours,directlaborcostormachinehoursetc..Fullcostabsorptionisthatnoitemsofproductionoverhead(electricity,gas,supervisionmachinerepairs,canteen,depreciationandheating,etc.)areleftout.Pre-determinedProductionOverheadRate

Whyneedthepre-determinedproductionoverheadrate:1.Itisinconvenienttowaituntiltheactualoverheadhasbeencollectedattheendofperiod,2.Also,somebusinessneedsellingpricestobequotedbeforeorderareobtained,thereforethereisaneedforpredeterminedrate

P.S:Pre-determinedproductionoverheadratearebasedonbudgetedproductionoverheads,notactualproductionoverheads.计划单位制造费用分配的成本差异及帐务处理

(TreatmentsforUnder/over-absorbedoverhead）Budgetedproductionoverhead84,000poundsBudgetedmachinehours7000hrsTherefore,budgetedorpre-determinedproductionoverheadrate=84,000pounds/7000hrs=12poundsperhour,thisfigurearesetadvance,atendofthebudgetperiod,actualfigureare:Actualproductionoverhead81,600poundsActualmachinehour6,300hrsTherefore,theabsorbedproductionoverheadis6,300*12=75,600pounds,bycomparingtheabsorbedoverheadwithactualoverheadof81,600;thereis6000poundsunder-absorbed.计划单位制造费用分配的成本差异及帐务处理

(TreatmentsforUnder/over-absorbedoverhead）Astheactualproductionoverheadwillneverbeasbudgeted,costwillneverbeexactlyabsorbed,therecomesover/under-absorbedoverhead.Under/over-absorbedoverheadisbycomparingtheabsorbedonenotbudgetedoverheadwithactualincurredoverhead.Thereasonsforunder-absorption（actual>absorb)

maybeasfollowings:ExcessspendingonoverheadsShortfallinproductionBothaboveTreatmentstotheunderabsorbedoverhead:Ifitsmallamountcanbecarriedforwardtonextmonth.Orcouldbewriteofftotheprofitandlossaccountforthemonthinwhichitoccurs三、制造费用的具体分配方法(CIMA)直接材料比例法（percentageofdirectmaterial)直接人工成本比例法（percentageofdirectlabour)直接成本比例法（percentageofprimecost)生产工时比例法（labourhour)机器工时比例法（machinehour)三、制造费用的具体分配方法生产工时比例法：制造费用分配率=该车间制造费用总额/该车间各种产品实际（定额）生产工时总和某产品应分配的制造费用=该产品的生产工时X制造费用分配率；机器工时比例法：制造费用分配率=该车间制造费用总额/该车间各种产品机器工时总和某产品应分配的制造费用=该产品的机器工时X制造费用分配率；3.生产工人工资比例法：制造费用分配率=该车间制造费用总额/该车间各种产品生产工人工资总和某产品应分配的制造费用=该产品生产工人工资X制造费用分配率；计划分配率分配法:制造费用分配率=该车间制造费用总额/年度各产品计划总产量某月某产品应分配的制造费用=某月该产品实际产量（或定额工时或工资总额）X年度制造费用计划分配率；三、制造费用的具体分配方法

Example2Assumethatthefirmmakesjusttwoproducts,theDR6andtheDR7,andthatproductionoverheadrateswillbebudgetedorpre-determined.Thedataasfollowing:ProductDR6DR7

£

£Directmaterial2050Directlabour6hrs@£8483hrs@£721Directexpense1310Primecost8181Example2ThebudgetedproductionoverheadforYear5is£150,000.Budgetedproductionis1,000unitsofDR6and600unitsofDR7.Theproductsaremadebymachine,buthedirectlabourisalsoinvolvedinsettingupthemachine.5machine-runninghoursareneededtomakeaunitofDR6,and2hourstomakeaunitofDR7.1.直接材料比例法

Basedon%ofdirectmaterial

Totalcostofdirectmaterial=(1,000*20)+(600*50)=50,000Theabsorptionrate=£150,000/50,000pounds=300%ProductDR6(£)DR7(£)Directmaterial2050Directlabour6hrs@£8

483hrs@£721Directexpense1310Primecost8181Productionoverhead300%*20=60300%*50=150Productioncost141231

2.直接人工成本比例法

Basedon%ofdirectlaborcostThecostofdirectlabouris:(1000*48)+(600*21)=60600poundsAbsorptionrate=£150,000/60600pounds=247.52%ProductDR6(£)DR7(£)Directmaterial2050Directlabour6hrs@£8483hrs@£21Directexpense1310Primecost8181Productionoverhead247.52%*48=119247.52%*21=52Productioncost2001333.直接成本比例法

Basedon%ofprimecost

Primecost=directmaterial+directlabour+directexpense=50,000+60600+(1000*13+600*10)=129,600poundsRate=150,000pounds/129,600pounds=116%ProductDR6(£)DR7(£)Directmaterial2050Directlabour6hrs@£8483hrs@£721Directexpense1310Primecost8181Productionoverhead116%*81=9494Productioncost1751754.生产工时比例法

BasedonLaborhourrate

Totaldirectlaborhr=(1000*6)+(600*3)=7800hoursRate=150,000pounds/7800hours=19.23poundsperhourProductDR6(£)DR7(£)Directmaterial2050Directlabor6hrs@£8483hrs@£721Directexpense1310Primecost8181Productionoverhead19.23*6=11558Productioncost1961395.机器工时比例法

BasedonMachinehourrateTotalmachinehours=(1000*5)+(600*2)=6200hoursRate=150,000pounds/6200hours=24.19poundsperhourProductDR6(£)DR7(£)Directmaterial2050Directlabor6hrs@£8483hrs@£721Directexpense1310Primecost8181Productionoverhead24.19*5=12124.19*2=48Productioncost

202129ComparingproductioncostsbasedondifferentabsorptionmethodsProductDR6DR7Absorptionmethod:£

£%ondirectmaterial141231%ondirectlabour200133Labourhourrate196139%onprimecost175175Machinehourrate202129NotesfromfromcomparisonThecostofoneunitofDR6rangesfrom141poundsto202pounds;theDR7isfrom129poundsto231poundsThecostofDR6islowestwhenthecostofDR7ishighest(totalo/hischargebetweentwo)Exceptdirectmaterial,DR6usemoreresourcesthanDR7.Sincemanyoverheadsaccrueonatimebasis,laborhourandmachinehourratesareconsideredtogivemoresensibleresults.SummaryonCalculatingproductioncostsbasedondifferentabsorptionmethodsTheprimecostofaunitproduct,orservice,canbeestablishedrelativelyeasily.Tofindthefullcostsoftheproduction,productionoverheadmustbechargedorattributedtothecostunit.Thiscanbedoingusingtheactualproductionoverheadincurred,butthisisinconvenient.Itismoreusuallytousepre-determinedorbudgetedproductionoverheadabsorptionrates.Aunitbasisforabsorptionispossibleonlyintheraresituationinwhichasingleproductismade.Overheadabsorptionisusedtotransferproductionoverheadfromtheproductioncostcentersintothecostofthesalablecostunit.Absorptionmethodcanbebasedonvalue(directmaterialcost,directlabourcost,primecost)orupontime(directlabourhourormachinehouretc.)SummaryonCalculatingproductioncostsbasedondifferentabsorptionmethodsWhencalculatingproductionoverheadabsorptionrates,theproductionoverheadisalwaysthenumerator.Theuseofabsorptionrateswhichuseorinclude,directmaterialintheoutputsbase(%ondirectmaterial,%onprimecost)willusuallygivemisleadingresultsThe%ondirectlabourandthelabourhourratemethodswillusuallygiveresultsthatarequiteclose,butwilldifferbecauseofdifferentratesofpay.Timebasedrates(labourhourandmachinehour)arepreferred.Theuseofpre-determinedoverheadabsorptionratesgiverisetounder-andoverabsorptions,whichareusuallyimmediatelywrittenofftotheprofitandlossaccount.四、辅助生产费用的核算-概述Theapportionmentofservicedepartmentcosts

辅助生产是指为基本生产车间、行政管理部门等单位服务而进行的产品生产和劳务供应。辅助生产费用的核算指以辅助生产产品或劳务为对象归集辅助生产费用，计算出各种辅助生产产品和劳务的成本，再按一定的方法分配给各受益单位，计入产品成本或期间费用。辅助生产费用的归集和分配是通过设置“生产成本-辅助生产成本”帐户进行。四、辅助生产费用的核算-概述TheapportionmentofservicedepartmentcostsFourpointsregardingservicedepartmentcostchargesout:Astheservicedepartmentsdonotinthemselvesproducethegoodsthatafirmsells.Thecostofrunningthesedepartmentsmustbechargedtothedepartmentsthattheyserve.Thetotalcostofrunningaservicecostcentremustbeobtainedbeforeanyattemptismadetore-chargeservicedepartmentcoststocostcentersreceivingservice.thecostsincurredbyaservicedepartmentmaybechargedtootherservicedepartments(workbetweenservicedepartmentcanbeignoredunlessitissignificant),butthat,eventually,allservicedepartmentcostsmustbechargedtoproductioncostcentresandthenfromwherechargedtosaleablecostunit.Usingthebenefitbasistochargeoutthecostsofaservicedepartmenttouserdepartments.Furthermore,thecostofaservicedepartmentshouldbechargedtootheruserdepartmentonthebasisofbenefitreceivable,ratherthanbenefitreceived.四、辅助生产费用的核算-分配Theapportionmentofservicedepartmentcosts

如果辅助生产车间提供的是有形产品，则应与财务会计中所讲的自制材料的核算相同，完工时借记“原材料、低质易耗”等科目，贷记“生产成本—辅助生产成本”；如果辅助生产车间提供的劳务是无形产品，则应采取适当的方法，将其费用在接受劳务的单位、部门进行分配，分配方法如下：具体例子参阅：《成本会计学〉〉中国金融出版社李娜李惠芝P55-P65四、辅助生产费用的核算-分配Theapportionmentofservicedepartmentcosts直接分配法：分配额是扣除辅助生产费用之间互相使用的数量之后的余额，即辅助车间对外提供的产品或劳务数量；(workbetweenservicedepartmentcanbeignoredifitisinsignificant)一次交互分配法：第一阶段对内分配额是该辅助生产车间发生的费用总额；第二阶段对外所要分配的费用是辅助车间直接发生的费用加上分配转入减去分配转出的费用；即是该辅助车间对外提供的劳务总量（包括辅助生产车间相互提供的产品或劳务数量）；Thetotalcostofrunningaservicecostcentremustbeobtainedbeforeanyattemptismadetore-chargeservicedepartmentcoststocostcentersreceivingservice.计划成本分配法：根据各辅助生产车间提供劳务的计划单位成本（也称厂内计划价格）及各受益单位（包括受益的辅助车间)劳务消耗实际数量，将辅助生产费用计入各受益单位负担的方法。计算实际费用与按计划成本分配额之间的差额，并将其直接计入当期损益，此法应在辅助生产计划单位成本制定的比较准确的情况下使用；顺序分配法：按照事先排列的顺序分配辅助生产费用的一种方法。最准确但较为复杂，适用计算机计算成本的企业；代数分配法：运用代数中多元一次联立方程的原理，求解各辅助生产劳务的单位成本，并按照受益对象接受劳务的数量分配辅助生产费用。分配结果不准确，适用范围局限性很大。四、辅助生产费用的核算-分配Example1：J.Limitedmakesengineeringcomponents.Thecompanyhas2productiondepartments,XandY,and2servicedepartmentSandT.Departmentxhas2costcenters,X1andX2.DepartmentYhas2costcenters,Y1andY2.OverheadcostsincurredinYear9were:Eg.

Example1Allocatedcostsarethecoststhatcanbedefinitelyidentifiedwiththecostcentre.X1X2Y1Y2STTotal

£’000

£’000£’000

£’000£’000£’000£’000Allocatedcosts:804565903040350Electricity-formachines30SalariesofManagers---DepartmentX20---DepartmentY18Productionmanager21Businessrate12Depreciation60Gasforheatingfactory8Insuranceofmachines3Materialhandling15

Example1:AdditionalinformationNormallythebasesofapportionmentaregiven,butachoicemustbemade:choosetheonethatappearmostreasonable.X1X2Y1Y2STMachinehours’000208-12--Unitsofelectricityperm/chr410-7.5--Labourhours’000directandindirect30101020614Area-Squaremetres200300801005070Machinevalue£’000700450-350--Technicalestimate-materialhandling20%15%10%20%25%10%Required:Usingappropriatebasesofapportionment,prepareanoverheaddistributionsheetforJlimitedforyear9.

Example1---Solution:

OverheadCostBasisX1X2Y1Y2STTotal

£££££££Allocatedcosts80,00045,00065,00090,00030,00040,000350,000Apportionedcosts:Electricityunit/hrs9,6009,60010,80030,000MgtSalaries:----Dept.XLabourhrs15,0005,00020,000----Dept.YLabourhrs6,00012,00018,000Prodn.Manager

Labourhrs9,0003,0003,0006,00021,000BusinessratesAeaSqm3,0004,5001,2001,5007501,05012,000DepreciationMc/value28,00018,00014,00060,000GasAreaSqm2,0003,0008001,0005007008,000InsuranceM/cvalue1,4009007003,000MatshandlingTech.est3,0002,2501,5003,0003,7501,50015,000Total151,00091,25077,500139,00035,00043,250537,000四、辅助生产费用的核算-分配ExamplesfromLCCI--example3DepartmentABCXYTotal

£’000£’000£’000£’000£’000£’000Allocated&Apportionedcost28043017040801,000A,BandCareproductiondepartmentandXandYareservicedepartments.IftheservicedepartmentXonlydoesworkfordepartmentA,andservicedepartmentYonlydoesworkfordepartmentC.四、辅助生产费用的核算-分配ExamplesfromLCCI--

Examples3(Solution)DepartmentABCXYTotal

£’000£’000£’000£’000£’000£’000Allocated&Apportioned28043017040801,000costServicedepts.40-80(40)(80)-Total320430250--1,000Alloftheoverheadcosthasnowbeencollectedonthe3productiondepartments,fromwhereitcanbechargedtosaleablecostunitsmadeinthosedepartments.四、辅助生产费用的核算-分配ExamplesfromLCCI--

Example4Thebenefitfromtheservicedepartmentarebeingchanges:thebenefitsfromXandYare:

DepartmentABCXYX40%20%35%-5%Y50%-50%--四、辅助生产费用的核算-分配ExamplesfromLCCI--

Example4:SolutionDepartmentABCXYTotal

£’000£’000£’000£’000£’000£’000Allocated&Apportioned28043017040801,000costChargeoutX16814(40)2-Subtotal296438184-821,000ChargeoutY41-41-(82)1,000Total337438225---四、辅助生产费用的核算-分配ExamplesfromLCCI--

Example4Nothingischanged,onlythebenefitsfromservicedepartmentYarenowchangedto50%forA,40%forCand10%forX:I.Ignoretheworkbetweenservicedepartments.Thesheetswouldbechangetofollowing:四、辅助生产费用的核算-分配ExamplesfromLCCI--

Example4:SolutionDepartmentABCXYTotal

£’000£’000£’000£’000£’000£’000Allocated&Apportioned28043017040801,000costApportionX17815(40)--(40/95)*40(20/95)*40(35/95)*40ApportionY44-36-(80)-

(50/90)*80(40/90)*80Total341438221--1,000四、辅助生产费用的核算-分配ExamplesfromLCCI--

Example5:SolutionⅡ.Considertheworkbetweenservicedepartments:DepartmentABCXYTotal

£’000£’000£’000£’000£’000£’000Allocated&Apportioned28043017040801,000costApportionY40-328(80)-

(50%*80)(40%*80)(10%*80)Subtotal32043020248-1,000ApportionX191017(48)2-(40%*48)(20%*48)(35%*48)(5%*48)Subtotal339440219-21,000ApportionY1-1-(2)-Total340440220--1,000四、辅助生产费用的核算-分配SummaryServicedepartmentcostsshouldbechargedtouserdepartmentsonthebasisofbenefitreceivedorbenefitreceivable.Workbetweenservicedepartmentscanbeignoredunlessitissignificant.Allservicedepartmentcostsmustultimatelybechargedtoproductioncostcenters,fromwhichtheycanbechargedtosaleablecostunits.Someoverheadcanbeallocatedfromsourcetocostcenters.Lesssatisfactorilysomehastobeapportioned.Thetotalcostofrunningaservicecostcentremustbeobtainedbeforemaybeattemptismadetore-chargeservicedepartmentcoststocostcentersreceivingtheservice.四、辅助生产费用的核算-

补充

Example6:CostCenterABXYTotal

£’000£’000£’000£’000£’000Overhead1602506090560AandBareproductioncostcenters.XandYareservicecostcenters.BenefitobtainedfromXisA40%,B55%andY5%.BenefitobtainedfromYisA30%,B68%andX2%Theamountofinter-servicedepartmentworkisfairlysmallat5%and2%,andcouldbeignored.Sotheservicedepartmentcostwouldbeapportionedasfollowings:IgnoreInter-serviceDepartmentChargeWhenItIsNotsignificant四、辅助生产费用的核算-

补充

IgnoreInter-serviceDepartmentChargeWhenItIsNotsignificantCostcenterABXYTotal£’000£‘000£’000£’000£’000Overhead1602506090560X2535(60)--Y2862-(90)-Total213347--560Note:XapportiontoAis(40/95)*60=25.26,sameasY’sapportiontotwoproductioncostcenters四、辅助生产费用的核算-

补充

IgnoreInter-serviceDepartmentChargeWhenItIsNotsignificantExample7CostCenterABXYTotal£’000£‘000£’000£’000£’000Overhead1602506090560AandBareproductioncostcenters.XandYareservicecostcenters.BenefitobtainedfromXisA35%,B45%andY20%.BenefitobtainedfromYisA30%,B68%andX2%.四、辅助生产费用的核算-

补充

IgnoreInter-serviceDepartmentChargeWhenItIsNotsignificantCostcenterABXYTotal

£’000£‘000£’000£’000£’000Overhead1602506090560X2127(60)12-Y3171-(102)-Total212348--560Note:Y’sapportionmenttoAis(30/98)*102=31.The%ofworkdonebyYforXisstillcomparativelyinsignificant-eventhoughY’soverheadismorethanX’soverhead,butXdoes20%ofitsworkforY,whichisfarmoresignificant.ThereforedealwithXfirst,andthendealwithY,ignoringtheworkdonebyYforX.四、辅助生产费用的核算-

补充

Inter-servicedepartmentChargeissignificantcannotbeignoredExample8CostCenterABXYTotal