成本会计第八章.ppt

1、2020/9/15,CH8 Allocation of costs of production between FG&WIP,Made by Qin Dongmei 81, Copyright by Dongmei Qin 2006 All rights reserved. Accounting School, CTBU,Chapter 8,Allocation of costs of production between FG&WIP,COST ACCOUNTING,2020/9/15,CH8 Allocation of costs of production between FG&WIP,

2、Made by Qin Dongmei 82,Chapter 8,Allocation of costs of production between FG&WIP,Learning Objectives,1.Significance of determination of WIP units 2.Accounting treatment for WIP 3.Allocate costs production between FG&WIP,C2,2020/9/15,CH8 Allocation of costs of production between FG&WIP,Made by Qin D

3、ongmei 83,Chapter 8,Allocation of costs of production between FG&WIP,Key Points,1.Equivalent units of production 2.measuring WIP according to norm 3.measuring WIP according to proportion of norm,C2,2020/9/15,CH8 Allocation of costs of production between FG&WIP,Made by Qin Dongmei 84,Chapter 8,Alloca

4、tion of costs of production between FG&WIP,Main Content,1.Accounting treatment of units of WIP 2.Methods of allocation of costs of production between FG&WIP 3.Transferring of FG,C2,2020/9/15,CH8 Allocation of costs of production between FG&WIP,Made by Qin Dongmei 85,Principle of allocation between F

5、G&WIP,2020/9/15,CH8 Allocation of costs of production between FG&WIP,Made by Qin Dongmei 86,月初在产品费用+本月生产费用 =本月完工产品成本+月末在产品费用 Costs of BWIP+Current Production expenses =costs of FG of this period +costs of EWIP 3 states of ending products Must adopt methods to allocate expenses between EWIP&FG Import

6、ant to determine units of WIP,2020/9/15,CH8 Allocation of costs of production between FG&WIP,Made by Qin Dongmei 87,第一节 在产品数量的核算Accounting treatment for WIP,一、在产品收发存日常核算 (Daily treatment of WIP) 1、在产品概念 (Definition of WIP),狭 义 Narrow sense,Workshop or process stage,2020/9/15,CH8 Allocation of costs

7、of production between FG&WIP,Made by Qin Dongmei 88,2、特点(Characteristics) liquidity complexity diversity,3、台账(Book of accounts) 账面核算实际盘点,2020/9/15,CH8 Allocation of costs of production between FG&WIP,Made by Qin Dongmei 89,二、在产品清查的核算(Accounting treatment for check of WIP),定期和不定期清查 (Check at regular

8、or irregular time) 编制在产品盘存表 (Prepare Inventory list of WIP),2020/9/15,CH8 Allocation of costs of production between FG&WIP,Made by Qin Dongmei 810,在产品盘盈(WIP overage)： 借：基本生产成本 贷：待处理财产损溢待处理流动资产损溢 经过批准进行处理时： 借：待处理财产损溢待处理流动资产损溢 贷：制造费用,2020/9/15,CH8 Allocation of costs of production between FG&WIP,Made

9、by Qin Dongmei 811,在产品盘亏和毁损(WIP shortage and spoilage) ： 借：待处理财产损溢待处理流动资产损溢 贷：基本生产成本,经批准后分别原因进行处理： 借：原材料 其他应收款 营业外支出 制造费用 贷：待处理财产损溢待处理流动资产损溢 例P9596,2020/9/15,CH8 Allocation of costs of production between FG&WIP,Made by Qin Dongmei 812,库存半成品的清查 “自制半成品” 辅助生产的在产品的清查 “辅助生产成本”,2020/9/15,CH8 Allocation of

10、 costs of production between FG&WIP,Made by Qin Dongmei 813,Costs of BWIP+Current Production expenses =costs of FG of this period +costs of EWIP,第二节完工产品和在产品之间分配的方法 Allocation of costs of production between finished goods and WIP,Remind:,2 broad kinds of methods to determine cost of FG,2020/9/15,CH8

11、Allocation of costs of production between FG&WIP,Made by Qin Dongmei 814,（一）不计在产品成本法Avoid to calculate costs of WIP,概念(Definition) 特点(Characteristics) 本月生产费用全部视为完工产品成本。 适用范围(Application range) 月末在产品数量很少、价值很低的产品。,BWIP+Current Exps=FG +EWIP 0 0 So: Current Exps=FG,2020/9/15,CH8 Allocation of costs of

12、production between FG&WIP,Made by Qin Dongmei 815,Subsidiary ledger of Production cost,2020/9/15,CH8 Allocation of costs of production between FG&WIP,Made by Qin Dongmei 816,Subsidiary ledger of Production cost,2020/9/15,CH8 Allocation of costs of production between FG&WIP,Made by Qin Dongmei 817,（二

13、）在产品按年初数固定计算法Measuring WIP according to beginning fixed costs,概念(Definition) 特点(Characteristics) BWIP+Current Exps=FG +EWIP FC FC BWIP=EWIP FC Current Exps=FG,2020/9/15,CH8 Allocation of costs of production between FG&WIP,Made by Qin Dongmei 818,Subsidiary ledger of Production cost,（二）在产品按年初数固定计算法Me

14、asuring WIP according to beginning fixed costs,2020/9/15,CH8 Allocation of costs of production between FG&WIP,Made by Qin Dongmei 819,（三）在产品按原材料费用计价法 Measuring only raw material costs of WIP,概念(Definition) 特点(Characteristics) 适用范围(Application range) 例P98,2020/9/15,CH8 Allocation of costs of producti

15、on between FG&WIP,Made by Qin Dongmei 820,（四）约当产量比例法Equivalent production unit method,约当产量(EPU)：在产品数量按其完工程度(Stage of Completion)折算为相当于完工产品的数量。,1.Concept,2020/9/15,CH8 Allocation of costs of production between FG&WIP,Made by Qin Dongmei 821,Equivalent units is a concept expressing a number of partial

16、ly completed units as a smaller number of fully completed units.,Two one-half full pitchers are equivalent to one full pitcher.,1,EPU,2020/9/15,CH8 Allocation of costs of production between FG&WIP,Made by Qin Dongmei 822,约当产量法(EPUM)：按完工产品产量与月末在产品约当产量的比例分配计算完工产品成本和月末在产品成本的方法。,EPUM,2020/9/15,CH8 Alloc

17、ation of costs of production between FG&WIP,Made by Qin Dongmei 823,For the current period, Pencil Co started 15,000 units and completed 10,000 units, leaving 5,000 units in process 30 percent complete. How many equivalent units of production did PencilCo have for the period? a.10,000 b.11,500 c. 1,

18、500 d. 15,000,EPUM,2020/9/15,CH8 Allocation of costs of production between FG&WIP,Made by Qin Dongmei 824,For the current period, PencilCo started 15,000 units and completed 10,000 units, leaving 5,000 units in process 30 percent complete. How many equivalent units of production did PencilCo have fo

19、r the period? a.10,000 b.11,500 c. 1,500 d. 15,000,10,000 units + (5,000 units 30%) = 11,500 equivalent units,EPUM,2020/9/15,CH8 Allocation of costs of production between FG&WIP,Made by Qin Dongmei 825,Cost Per Equivalent Unit,2020/9/15,CH8 Allocation of costs of production between FG&WIP,Made by Qi

20、n Dongmei 826,Now assume that PencilCo incurred 23,000 in production costs. What was PencilCos cost per unit for the period? a.1.84 b.2 c.2.76 d.2.90,Cost Per Equivalent Unit,2020/9/15,CH8 Allocation of costs of production between FG&WIP,Made by Qin Dongmei 827,Now assume that PencilCo incurred 23,0

21、00 in production costs. What was PencilCos cost per unit for the period? a.1.84 b.2 c.2.76 d.2.90,23,000 11,500 equivalent units = 2 per equivalent unit,Cost Per Equivalent Unit,2020/9/15,CH8 Allocation of costs of production between FG&WIP,Made by Qin Dongmei 828,月末在产品约当产量(EU of EWIP),月末在产品数量,完工百分比

22、(POC),=,3. Calculation formula,完工百分比(percentage of completion),P99,2020/9/15,CH8 Allocation of costs of production between FG&WIP,Made by Qin Dongmei 829,2020/9/15,CH8 Allocation of costs of production between FG&WIP,Made by Qin Dongmei 830,POC,投料程度：POC of DM A.材料开工时一次投入 B.陆续投入 加工程度：POC of Conversio

23、n cost,4、Percentage of completion (POC),2020/9/15,CH8 Allocation of costs of production between FG&WIP,Made by Qin Dongmei 831,在产品分项目的投料程度和加工程度如何确定？P100 按50% 分工序确定,2020/9/15,CH8 Allocation of costs of production between FG&WIP,Made by Qin Dongmei 832,POC of Conversion cost (percentage of conversion)

24、,POC of DM (percentage of material input),2020/9/15,CH8 Allocation of costs of production between FG&WIP,Made by Qin Dongmei 833,Comprehensive Exercise：某企业采用约当产量法分配在产品和产成品应负担的费用。甲产品经过两道工序加工制成。原材料费用随生产进度陆续投入，但投料程度与加工进度不一致。第一道工序材料消耗定额为22公斤，第二道工序材料消耗定额为28公斤；第一道工序工时定额为10小时，第二道工序工时定额为15小时。当月共生产甲产品250件，月末

25、在产品40件，其中，第一工序20件，第二工序20件。甲产品月初在产品成本为原材料1379元，工资和福利费843元，制造费用563元。本月生产费用原材料6685元，工资和福利费2507元，制造费用1313元。要求：计算甲产品完工产成品和月末在产品成本，并填列在产品成本计算单中。,2020/9/15,CH8 Allocation of costs of production between FG&WIP,Made by Qin Dongmei 834,（五）在产品按定额成本计价法Measuring WIP according to norm,1、概念(Definition) 2、特点(Charac

26、teristic) 3、适用范围(Application range) 4、计算公式(Fomula),2020/9/15,CH8 Allocation of costs of production between FG&WIP,Made by Qin Dongmei 835,（六）定额比例法 Measuring WIP according to proportion of norm,1、概念(Definition) 2、特点(Characteristics) 直接材料按定额消耗量或定额费用比例分配； 加工费用按定额工时或定额费用比例分配。,2020/9/15,CH8 Allocation of

27、 costs of production between FG&WIP,Made by Qin Dongmei 836,3、适用范围(Application range),定额准确 定额稳定 各月末在产品数量变化较大,2020/9/15,CH8 Allocation of costs of production between FG&WIP,Made by Qin Dongmei 837,（七）在产品按完工产品计算法Measuring costs of WIP according to finished goods,1、概念 2、特点 在产品视同完工产品，按二者的数量比例分配各项生产费用。 3、适用范围 月末在产品已接近完工，或产品已经加工完毕但尚未验收或包装入库的产品。 例P103,2020/9/15,CH8 Allocation of costs of production between FG&WIP,Made by Qin Dongmei 838,第