成本会计ppt15.ppt

1、CHAPTER 15,Cost Allocation: Joint Products and Byproducts,Joint Cost Terminology,Joint Costs （联合成本） costs of a single production process that yields multiple products simultaneously（同时生产出多种产品的生产流程的成本） Splitoff Point （分离点） the place in a joint production process where two or more products become sepa

2、rately identifiable（联合生产流程中的两个或多个产品能被分别确认的时点） Separable Costs （可分属成本） all costs incurred beyond the splitoff point that are assignable to each of the now-identifiable specific products（在分离点之后发生的能归属于每一个新的可单独确认的产品成本）,Joint Cost Terminology,Categories of Joint Process Outputs: Outputs with a positive s

3、ales value Outputs with a zero sales value Product any output with a positive sales value, or an output that enables a firm to avoid incurring costs Value can be high or low,Joint Cost Terminology,Main Product output of a joint production process that yields one product with a high sales value compa

4、red to the sales values of the other outputs Joint Products outputs of a joint production process that yields two or more products with a high sales value compared to the sales values of any other outputs,Joint Cost Terminology,Byproducts outputs of a joint production process that have low sales val

5、ues compare to the sales values of the other outputs,Joint Process Flowchart,Reasons for Allocating Joint Costs,Required for GAAP and taxation purposes Cost values may be used for evaluation purposes Cost-based contracting Insurance settlements Required by regulators（价格管制者的需要） Litigation（诉讼）,Joint C

6、ost Allocation Methods,Physical Measures（实物计量法） allocate using tangible attributes of the products, such as pounds, gallons, barrels（圆桶）, etc. Market-Based allocate using market-derived data (dollars)（利用市场销售数据）: Sales value at splitoff（分离点销售价值法） Net Realizable Value (NRV)（预计可实现净值法） Constant Gross-Ma

7、rgin percentage NRV（固定毛利率可实现净值法）,Physical-Measure Method,Allocates joint costs to joint products on the basis of the relative weight, volume, or other physical measure at the splitoff point of total production of the products（以产品在分离点处的相对重量、体积或其他实物测量为基础将联合成本分配给联合产品） Exhibit15-2 Exhibit15-4,Sales Valu

8、e at Splitoff Method（分离点销售价值法）,Uses the sales value of the entire production of the accounting period to calculate allocation percentage（使用会计期间全部产量的销售价值来计算分配百分数） Example p320 Exhibit 15-3,Net Realizable Value Method(预计可实现净值法),Allocates joint costs to joint products on the basis of relative NRV of to

9、tal production of the joint products during the accounting period.(以会计期间所有联合生产得到产品的相应预计可实现净值为基础把联合成本分配给联合产品) NRV = Final Sales Value Separable Costs Exhibit 15-5,Constant Gross Margin NRV Method（固定毛利率可实现净值法）,Allocates joint costs to joint products in a way that the overall gross-margin percentage is

10、 identical for the individual products（对所有的产品都采用相同的毛利率来将联合成本分配给联产品） Exhibit 15-7 Joint Costs are calculated as a residual amount,Method Selection,If selling price at splitoff is available, use the Sales Value at Splitoff Method If selling price at splitoff is not available, use the NRV Method If sim

11、plicity is the primary consideration, Physical-Measures Method or the Constant Gross-Margin Method could be used Despite this, some firms choose not to allocate joint costs at all,Sell-or-Process Further Decisions,In Sell-or-Process Further decisions, joint costs are irrelevant. Joint products have

12、been produced, and a prospective decision must be made: to sell immediately or process further and sell later Joint Costs are sunk Separable Costs need to be evaluated for relevance individually,Sell-or-Process Further Flowchart,Byproducts,Two methods for accounting for byproducts Production Method recognizes byproduct inventory as it