成本与管理会计亨格瑞第13版英文版CA18

2019/9/121Spoilage,Rework,andScrapCHAPTER182019/9/122TerminologySpoilage,rework,andscraphavedistinctivedefinitionsincostaccountingthatmaynotbethedefinitioncommonlyused.P510（639）Itisimportantthatthesetermsbeusedproperly,aseachreceivesadifferentaccountingtreatment.2019/9/123Terminology,conts.Spoilageisunitsofproductionthatdonotmeetthespecificationsrequiredbycustomersforgoodunitsandarediscardedorsoldatreducedprices.Reworkisunitsofproductionthatdonotmeetthespecificationsrequiredbycustomersbutarerepairedandsoldasgoodfinishedunits.Spoiledunitscanbereworked,butonlyataconsiderablecostScrapisresidualmaterialthatresultsfrommanufacturingaproduct.Ithasloworzerosalesvalue.2019/9/124SpoilageDifferenttypesofSpoilageP511（639）Spoilageisdividedintotwotypes:normalspoilageandabnormalspoilage.Normalspoilageisspoilageinherentintheproductionprocess.Itisviewedarisingeveninanefficientmanufacturingprocess.Typically,normalspoilageisincludedasapartofthecostofgoodunitsmanufactured.Unitsconsiderednormalspoilageinaprocess-costingsystemarecountedincomputingcompletedunits.2019/9/125Spoilage,conts.Abnormalspoilageisspoilagethatisnotconsideredapartoftheproductionprocessanddoesnotariseunderefficientoperatingconditions.Abnormalspoilageisregardedasavoidableandcontrollable.Tohighlighttheabnormalspoilage,companiescalculatetheunitsofabnormalspoilageandrecordthecostina“LossfromAbnormalSpoilage”account,whichappearsasaseparatelineitemintheincomestatement.Somecompaniesregardallspoilageasabnormalinordertomakeallspoilagevisible.2019/9/126Spoilage,conts.Illustration:inJanuary2008,mendonzaincurscostsof$615000toproduce20500units.ofthese20500units,20000unitsaregoodunitsand500unitsarespoiledunits.of500spoiledunits,400unitsarespoiledbecausetheinjectionmoldingmachineareunabletomanufacturegoodcasings100%ofthetime.theremaining100unitsarespoiledbecauseofmachinebreakdownandoperationerrors.2019/9/127Spoilage,conts.Manufacturingcostperunit,$61500÷20500units=$30Manufacturingcostsofgoodunitsalone,$30perunit×20000units$600000Normalspoilagecostse,$30perunit×400units$12000Manufacturingcostsofgoodunitscompleted(includenormalspoilage)$612000Manufacturingcostpergoodunit=20000612000=$30.60Thenormalspoilagerate=02.0200004000Abnormalspoilageis$3000=$30perunit×100units2019/9/128AccountingforSpoilageAccountingforspoilageaimstodeterminethemagnitudeofspoilagecostsandtodistinguishbetweencostsofnormalandabnormalspoilageTomanage,controlandreducespoilagecosts,theyshouldbehighlighted,notsimplyfoldedintoproductioncosts2019/9/129Spoilage,conts.Thefive-stepprocedureforprocesscosting(discussedinChapter17)needsonlyslightmodificationtoaccommodateaccountingforspoilage.P514(642)Step1:SummarizetheFlowofPhysicalUnitsofOutput.Unitsofbothnormalandabnormalspoilageareidentified.Step2:ComputeOutputinTermsofEquivalentUnits.Includeacalculationforequivalentunitsforspoilage.2019/9/1210Spoilage,conts.Thefive-stepprocedureforprocesscostingneedsonlyslightmodificationtoaccommodateaccountingforspoilage.Step3:SummarizeTotalCoststoAccountFor.ThisisallcostsdebitedtotheWork-in-Processaccount.Step4:ComputeCostperEquivalentUnit.Step5:AssignTotalCoststoUnitsCompleted,toSpoiledUnits,andtoUnitsinEndingWork-in-Process.2019/9/1211Spoilage,conts.AccountingforspoilageinprocesscostingusingtheFIFOorWAmethodissimilartotheapproachdiscussedinthepreviouschapter.P515(643)Normalandabnormalunitsaretreatedasadditionalunitgroupsforwhichcost-per-equivalent-unitneedstobecalculatedandcostsassigned.Spoilagecostsarealwaysconsideredtohaveoccurredinthecurrentperiodandarenotincludedinthecostofendingwork-in-processinventory.2019/9/1212Spoilage,conts.ExampleP513(641)2019/9/1213Spoilage,conts.ExampleP513(641)2019/9/1214Spoilage,conts.P514(642)2019/9/1215Spoilage,conts.P516(644),WAMehhod2019/9/1216Spoilage,conts.P516(644),WAMethod2019/9/1217Spoilage,conts.P517(645),FIFOMethod2019/9/1218Spoilage,conts.P517(645),FIFOMethod2019/9/1219Spoilage,conts.Accountingforspoilageinprocess-costingsystemsusingthestandard-costingmethodisverysimilartothestandard-costingmethoddiscussedinthepreviouschapter.P518(646)Theonlydifferenceisthatthenormalandabnormalunitsaretreatedasadditionalunitgroupsforwhichcost-per-equivalent-unitneedstobecalculatedandcostsassigned.2019/9/1220Spoilage,conts.Accountingforspoilageinprocess-costingsystemsusingthestandard-costingmethodisverysimilartothestandard-costingmethoddiscussedinthepreviouschapter.Costsareassignedtonormalandabnormalspoilageunitsusingstandardcosts.Aswiththeweighted-averageandFIFOmethods,thecostsofnormalspoilageareincludedinthetotalcoststoaccountforandthecostsassignedtounitscompletedandtransferredout.2019/9/1221Spoilage,conts.P519(647),SCMethod2019/9/1222Spoilage,conts.P519(647),SCMethod2019/9/1223Spoilage,conts.Theinspectionpointisthestageofcompletionatwhichproductsareexaminedtodetermineiftheyareacceptableunits.P520(648)Spoilageistypicallyassumedtooccuratthestageofcompletionwhereinspectiontakesplace.2019/9/1224Spoilage,conts.Theconceptsofnormalandabnormalspoilagealsoapplytoj