产品成本计算和分批成本计算法

McGraw-Hill/Irwin3-1ProductCostingandCostAccumulationinaBatchProductionEnvironment产品成本计算和分批成本计算法ChapterThree第三章2eChapter5McGraw-Hill/Irwin3-2ProductandServiceCosting产品成本和服务成本FinancialAccounting财务会计Productcostsareusedtovalueinventoryandtocomputecostofgoodssold.产品成本用于计量库存以及计算售出产品的成本ManagerialAccountingandCostManagement管理会计与成本管理Productcostsareusedforplanning,control,directing,andmanagementdecisionmaking.产品成本被用于计划、控制、指挥和制定管理决策。McGraw-Hill/Irwin3-3ProcessCosting分步成本计算法Job-OrderCosting分批成本计算法Usedforproductionofsmall,identical,lowcostitems.用于大量同质产品的成本计算。Massproducedinautomatedcontinuousproductionprocess.自动化连续生产过程的大量生产。Costscannotbedirectlytracedtoeachunitofproduct.成本不能直接追踪到每件产品。TypesofProduct-CostingSystems产品成本计算法的种类McGraw-Hill/Irwin3-4Typicalprocesscostapplications:典型的分步法应用于：Petrochemicalrefinery化工厂Paintmanufacturer油漆制造商Papermill造纸厂TypesofProduct-CostingSystems产品成本计算法的种类ProcessCosting分步成本计算法Job-OrderCosting分批成本计算法McGraw-Hill/Irwin3-5TypesofProduct-CostingSystems产品成本计算法的种类ProcessCosting分步成本计算法Job-OrderCosting分批成本计算法Usedforproductionoflarge,unique,high-costitems.用于大批量的单一产品生产Builttoorderratherthanmassproduced.用于按订单生产Manycostscanbedirectlytracedtoeachjob.许多成本可以直接追溯到每批工作McGraw-Hill/Irwin3-6Job-shopoperations分批作业Productsmanufacturedinverylowvolumesoroneatatime.产品每次生产的批量都不大。Batch-productionoperations批量生产Multipleproductsinbatchesofrelativelysmallquantity.多种产品的生产组合，但每种产品的规模也相对不大TypesofProduct-CostingSystems产品成本计算法的种类ProcessCosting分步成本计算法Job-OrderCosting分批成本计算法McGraw-Hill/Irwin3-7Typicaljob-ordercostapplications:典型的分批法应用于：Special-orderprinting特殊订单的印刷Buildingconstruction工程建设Alsousedinserviceindustry也可以用于服务行业Hospitals医院Lawfirms律师事务所TypesofProduct-CostingSystems产品成本计算法的种类ProcessCosting分步成本计算法Job-OrderCosting分批成本计算法McGraw-Hill/Irwin3-8Receiveordersfromcustomers接受客户订单Schedulejobs安排时间表Ordermaterials订购材料Beginproduction开始生产SequenceofEventsinaJob-OrderCostingSystem分批法的业务流程McGraw-Hill/Irwin3-9AccumulatingCostsinaJob-OrderCostingSystem分批成本计算法下的累积成本THEJOB某批产品Directmaterials直接材料Directlabor直接人工Manufacturingoverhead(OH)制造费用Appliedtoeachjobusingapredeterminedrate预定间接费用分配率McGraw-Hill/Irwin3-10DirectMaterials直接材料DirectLabor直接人工ManufacturingOverhead制造费用JobNo.1批次1JobNo.2批次2JobNo.3批次3Chargedirectmaterialanddirectlabortoeachjobasincurred.直接材料和直接人工在发生时直接归入每批产品。Applyoverheadtoeachjobusingapredeterminedrate.用一个预定的费用分配率把各间接费用分配给每批产品。Specialdocumentsareusedtotrackcostsforeachjob.在每批产品的成本追溯过程中，要运用一些特定的文档。AccumulatingCostsinaJob-OrderCostingSystem分批成本计算法下的累积成本McGraw-Hill/Irwin3-11Overheadisappliedtojobsusingapredeterminedoverheadrate(POHR)basedonestimatesmadeatthebeginningoftheaccountingperiod.运用预定的制造费用分配率（POHR）将制造费用分配给各批次。POHR在会计期开始时估计确定。ManufacturingOverheadCosts制造费用POHR=Budgetedmanufacturingoverheadcost预计制造费用总额Budgetedamountofcostdriver(oractivitybase)成本动因预计数Overheadapplied分配的费用=POHR×Actualactivity实际作业Basedonestimates,anddeterminedbeforetheperiodbegins基于估计，在会计期初确定Actualamountoftheallocationbase,suchasdirectlaborhours,incurredduringtheperiod作为分配依据的实际数量，例如会计期间发生的直接工时数。McGraw-Hill/Irwin3-12Overheadapplied分配的费用=POHR×Actualactivity实际作业Recallthewoodencrateexamplewhere:Overheadapplied=$4perDLH×8DLH=$32ManufacturingOverheadCosts制造费用Overheadisappliedtojobsusingapredeterminedoverheadrate(POHR)basedonestimatesmadeatthebeginningoftheaccountingperiod.运用预定的制造费用分配率（POHR）将制造费用分配给各批次。POHR在会计期开始时估计确定。POHR=Budgetedmanufacturingoverheadcost预计制造费用总额Budgetedamountofcostdriver(oractivitybase)成本动因预计数McGraw-Hill/Irwin3-13RoseCoappliesoverheadbasedondirect-laborhours.Totalestimatedoverheadfortheyearis$640,000.Totalestimatedlaborcostis$1,400,000andtotalestimatedlaborhoursare160,000.WhatisRoseCo’spredeterminedoverheadrate?玫瑰公司利用直接人工工时数来进行制造费用分配。估计每年的制造费用为640000美元。估计的人工成本总计为1400000美元，估计的总工时数为160000小时。请问：玫瑰公司预计的制造费用分配率是多少？OverheadApplicationExample制造费用分配示例McGraw-Hill/Irwin3-14$640,000160,000direct-laborhours(DLH)POHR=POHR=$4.00perDLHForeachdirectlaborhourworkedonajob,$4.00offactoryoverheadwillbeappliedtothejob.对于每个实际人工工时，将分配4美元的制造费用。POHR=Budgetedmanufacturingoverheadcost预计制造费用总额Budgetedamountofcostdriver(oractivitybase)成本动因预计数OverheadApplicationExample制造费用分配示例McGraw-Hill/Irwin3-15OverheadApplicationExample制造费用分配示例RoseCo’sactualoverheadfortheyearwas$650,000andatotalof170,000direct-laborhourswereworked.UsingRoseCo’spredeterminedoverheadrateof$4.00perdirect-laborhour,howmuchoverheadwasappliedtoallofRoseCo’sjobsduringtheyear?玫瑰公司一年的实际制造费用是650000美元，实际的人工工时数是170000美元。该公司的预定制造费用分配率是每工时4美元，在年度内总计分配给各个生产批次多少制造费用？McGraw-Hill/Irwin3-16SOLUTION解答AppliedOverhead=POHR×ActualDirectLaborHoursAppliedOverhead=$4.00perDLH×170,000DLH=$680,000RoseCo’sactualoverheadfortheyearwas$650,000andatotalof170,000direct-laborhourswereworked.UsingRoseCo’spredeterminedoverheadrateof$4.00perdirect-laborhour,howmuchoverheadwasappliedtoallofRoseCo’sjobsduringtheyear?玫瑰公司一年的实际制造费用是650000美元，实际人工工时数是170000美元。该公司的预定制造费用分配率是每工时4美元，在年度内总计分配给各个生产批次多少制造费用？OverheadApplicationExample制造费用分配示例McGraw-Hill/Irwin3-17RoseCo’sactualoverheadfortheyearwas$650,000andatotalof170,000direct-laborhourswereworked.UsingR