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1、McGraw-Hill/Irwin3-3-1 1Product Costing andCost Accumulation in a Batch Production Environment 产品成本计算和分批成本计算法3Chapter Three第三章2e Chapter 5McGraw-Hill/Irwin3-3-2 2Product and Service Costing产品成本和服务成本Financial Accounting财务会计Product costs are used to value inventory and to compute cost of goods sold.产品
2、成本用于计量库存以及计算售出产品的成本Managerial Accounting and Cost Management管理会计与成本管理Product costs are used for planning,control,directing,and management decision making.产品成本被用于计划、控制、指挥和制定管理决策。McGraw-Hill/Irwin3-3-3 3ProcessCosting 分步成本计算法分步成本计算法Job-OrderCosting 分批成本计算法分批成本计算法F Used for production of small,identica
3、l,low cost items.用于大量同质产品的成本计算。用于大量同质产品的成本计算。F Mass produced in automated continuous production process.自动化连续生产过程的大量生产。自动化连续生产过程的大量生产。F Costs cannot be directly traced to each unit of product.成本不能直接追踪到每件产品。成本不能直接追踪到每件产品。Types of Product-Costing Systems产品成本计算法的种类McGraw-Hill/Irwin3-3-4 4 Typical proce
4、ss cost applications:典型的分典型的分步法应用于：步法应用于：v Petrochemical refinery 化工厂化工厂v Paint manufacturer 油漆制造商油漆制造商v Paper mill 造纸厂造纸厂Types of Product-Costing Systems产品成本计算法的种类ProcessCosting 分步成本计算法分步成本计算法Job-OrderCosting 分批成本计算法分批成本计算法McGraw-Hill/Irwin3-3-5 5Types of Product-Costing Systems产品成本计算法的种类ProcessCos
5、ting 分步成本计算法分步成本计算法Job-OrderCosting 分批成本计算法分批成本计算法F Used for production of large,unique,high-cost items.用于大批量的单一产品生产用于大批量的单一产品生产F Built to order rather than mass produced.用于按订单生产用于按订单生产F Many costs can be directly traced to each job.许多成本可以直接追溯到每批工作许多成本可以直接追溯到每批工作McGraw-Hill/Irwin3-3-6 6F Job-shop op
6、erations 分批作业分批作业v Products manufactured in very low volumes or one at a time.产品每次生产的批产品每次生产的批量都不大。量都不大。F Batch-production operations 批量生产批量生产v Multiple products in batches of relatively small quantity.多种产品的生产组合，但每种产品的多种产品的生产组合，但每种产品的规模也相对不大规模也相对不大Types of Product-Costing Systems产品成本计算法的种类ProcessCos
7、ting 分步成本计算法分步成本计算法Job-OrderCosting 分批成本计算法分批成本计算法McGraw-Hill/Irwin3-3-7 7F Typical job-order cost applications:典型的分批法应典型的分批法应用于：用于：v Special-order printing 特殊订单的印刷特殊订单的印刷v Building construction 工程建设工程建设F Also used in service industry 也可以用于服务行业也可以用于服务行业v Hospitals 医院医院v Law firms 律师事务所律师事务所Types of
8、Product-Costing Systems产品成本计算法的种类ProcessCosting 分步成本计算法分步成本计算法Job-OrderCosting 分批成本计算法分批成本计算法McGraw-Hill/Irwin3-3-8 8Receive orders from customers 接受客户订单接受客户订单Schedulejobs安排时间表安排时间表Ordermaterials 订购材料订购材料Begin production开始生产开始生产Sequence of Events in a Job-Order Costing System 分批法的业务流程McGraw-Hill/Irw
9、in3-3-9 9Accumulating Costs in aJob-Order Costing System分批成本计算法下的累积成本THE JOB某批产品某批产品Directmaterials直接材料直接材料 Direct labor 直接人工直接人工 Traced directly to each job直接追溯到各批次直接追溯到各批次Traced directly to each job直接追溯到各批次直接追溯到各批次Manufacturingoverhead(OH)制造费用制造费用Applied to eachjob using apredeterminedrate预定间接费用分配
10、率预定间接费用分配率McGraw-Hill/Irwin3-3-1010Direct Materials直接材料直接材料Direct Labor直接人工直接人工Manufacturing Overhead制造费用制造费用Job No.1批次批次1Job No.2批次批次2Job No.3批次批次3Charge direct material and direct labor to each job as incurred.直接材料和直接人工在发生时直接直接材料和直接人工在发生时直接归入每批产品。归入每批产品。Apply overhead to each job using a predeterm
11、ined rate.用一个预定的费用分配率用一个预定的费用分配率把各间接费用分配给每批产品。把各间接费用分配给每批产品。Special documents are used to track costs for each job.在每批产品的在每批产品的成本追溯过程中，成本追溯过程中，要运用一些特定的要运用一些特定的文档。文档。Accumulating Costs in aJob-Order Costing System分批成本计算法下的累积成本McGraw-Hill/Irwin3-3-1111 Overhead is applied to jobs using a predetermined
12、 overhead Overhead is applied to jobs using a predetermined overhead rate(POHR)based on estimates made at the beginning of the rate(POHR)based on estimates made at the beginning of the accounting period.accounting period.运用预定的制造费用分配率（运用预定的制造费用分配率（POHRPOHR）将制将制造费用分配给各批次。造费用分配给各批次。POHRPOHR在会计期开始时估计确定。
13、在会计期开始时估计确定。Manufacturing Overhead Costs制造费用POHR =Budgeted manufacturing overhead cost 预计制造费用总额预计制造费用总额Budgeted amount of cost driver(or activity base)成本动因预计数成本动因预计数Overhead applied分配的费用分配的费用 =POHR Actual activity 实际作业实际作业Based on estimates,and determined before the period begins 基于估计，在会计期初确定基于估计，在会
14、计期初确定Actual amount of the allocation base,such as direct labor hours,incurred during the period 作为分配依据的实际数量，例如会计期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。间发生的直接工时数。McGraw-Hill/Irwin3-3-1212Overhead applied分配的费用分配的费用 =POHR Actual activity 实际作业实际作业Recall the wooden crate example where:Overhead applied =$4 per DLH 8
15、 DLH =$32Manufacturing Overhead Costs制造费用 Overhead is applied to jobs using a predetermined overhead Overhead is applied to jobs using a predetermined overhead rate(POHR)based on estimates made at the beginning of the rate(POHR)based on estimates made at the beginning of the accounting period.accoun
16、ting period.运用预定的制造费用分配率（运用预定的制造费用分配率（POHRPOHR）将制将制造费用分配给各批次。造费用分配给各批次。POHRPOHR在会计期开始时估计确定。在会计期开始时估计确定。POHR =Budgeted manufacturing overhead cost 预计制造费用总额预计制造费用总额Budgeted amount of cost driver(or activity base)成本动因预计数成本动因预计数McGraw-Hill/Irwin3-3-1313 RoseCo applies overhead based on direct-labor hour
17、s.RoseCo applies overhead based on direct-labor hours.Total Total estimated estimated overhead for the year is$640,000.Total overhead for the year is$640,000.Total estimatedestimated labor cost is$1,400,000 and total labor cost is$1,400,000 and total estimatedestimated labor hours are 160,000.labor
18、hours are 160,000.What is RoseCos predetermined overhead rate?What is RoseCos predetermined overhead rate?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的制造费用为640000640000美元。估计的人工成本总计为美元。估计的人工成本总计为14000001400000美元，估计的总工时数为美元，估计的总工时数为160000160000小时。小时。请问：玫瑰公司预计的制造费用分配率是多少？请问：玫瑰公司预计的制造费用分
19、配率是多少？Overhead Application Example制造费用分配示例McGraw-Hill/Irwin3-3-1414$640,000160,000 direct-labor hours(DLH)POHR =POHR =$4.00 per DLHFor each direct labor hour worked on a job,$4.00 of factory overhead will be applied to the job.对于每个实际人工工时，将分配对于每个实际人工工时，将分配4美元的美元的制造费用。制造费用。POHR =Budgeted manufacturing
20、 overhead cost 预计制造费用总额预计制造费用总额Budgeted amount of cost driver(or activity base)成本动因预计数成本动因预计数Overhead Application Example制造费用分配示例McGraw-Hill/Irwin3-3-1515Overhead Application Example制造费用分配示例 RoseCos RoseCos actualactual overhead overhead for the year for the year was$650,000 and a total was$650,000
21、and a total of 170,000 direct-labor hours were worked.of 170,000 direct-labor hours were worked.Using RoseCos predetermined overhead rate of$4.00 per direct-Using RoseCos predetermined overhead rate of$4.00 per direct-labor hour,how much overhead was labor hour,how much overhead was appliedapplied t
22、o all of RoseCos to all of RoseCos jobs jobs during the yearduring the year?玫瑰公司一年的实际制造费用是玫瑰公司一年的实际制造费用是650000650000美元，实际的人工工时数美元，实际的人工工时数是是170000170000美元。美元。该公司的预定制造费用分配率是每工时该公司的预定制造费用分配率是每工时4 4美元，在年度内总计分配美元，在年度内总计分配给各个生产批次多少制造费用？给各个生产批次多少制造费用？McGraw-Hill/Irwin3-3-1616SOLUTION 解答解答Applied Overhead
23、=POHR Actual Direct Labor HoursApplied Overhead =$4.00 per DLH 170,000 DLH=$680,000 RoseCos RoseCos actualactual overhead overhead for the year for the year was$650,000 and a total of 170,000 was$650,000 and a total of 170,000 direct-labor hours were worked.direct-labor hours were worked.Using RoseC
24、os predetermined overhead rate of$4.00 per direct-labor hour,Using RoseCos predetermined overhead rate of$4.00 per direct-labor hour,how much overhead was how much overhead was appliedapplied to all of RoseCos jobs to all of RoseCos jobs during the yearduring the year?玫瑰公司一年的实际制造费用是玫瑰公司一年的实际制造费用是650
25、000650000美元，实际人工工时数是美元，实际人工工时数是170000170000美元。美元。该公司的预定制造费用分配率是每工时该公司的预定制造费用分配率是每工时4 4美元，在年度内总计分配给各个生产批美元，在年度内总计分配给各个生产批次多少制造费用？次多少制造费用？Overhead Application Example制造费用分配示例McGraw-Hill/Irwin3-3-1717 RoseCos RoseCos actualactual overhead overhead for the year for the year was$650,000 and a total of 17
26、0,000 was$650,000 and a total of 170,000 direct-labor hours were worked.direct-labor hours were worked.Using RoseCos predetermined overhead rate of$4.00 per direct-labor hour,Using RoseCos predetermined overhead rate of$4.00 per direct-labor hour,how much overhead was how much overhead was appliedap
27、plied to all of RoseCos jobs to all of RoseCos jobs during the yearduring the year?玫瑰公司一年的实际制造费用是玫瑰公司一年的实际制造费用是650000650000美元，实际人工工时数是美元，实际人工工时数是170000170000美元。美元。该公司的预定制造费用分配率是每工时该公司的预定制造费用分配率是每工时4 4美元，在年度内总计分配给各个生产批美元，在年度内总计分配给各个生产批次多少制造费用？次多少制造费用？Overhead Application ExampleSOLUTIONApplied Overhe
28、ad =POHR Actual Direct Labor HoursApplied Overhead =$4.00 per DLH 170,000 DLH=$680,000RoseCo has overappliedoverhead for the yearby$30,000.What willRoseCo do?玫瑰公司在本玫瑰公司在本年度内多分配了年度内多分配了30000美元的美元的制造费用。怎么办？制造费用。怎么办？McGraw-Hill/Irwin3-3-1818Overapplied and Underapplied Manufacturing Overhead 多分配或少分配制造费
29、用Work inProcess在产品在产品FinishedGoods产成品产成品 Cost of Goods Sold产品销售成本产品销售成本$30,000may be allocatedto these accounts.把把30000美元分配给下列帐户美元分配给下列帐户$30,000 may beclosed directly to cost of goods sold.把把30000美元全部直接计入美元全部直接计入产品销售成本产品销售成本Cost of Goods Sold产品销售成本产品销售成本RoseCos Method玫瑰公司采用本方法玫瑰公司采用本方法ORMcGraw-Hill/Irwin3-3-1919Overapplied and Underapplied Manufacturing Overhead-Summary多分配或少分配制造费用总结