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1、第四章第四章 制造费用的核算制造费用的核算 Cost for Production Overhead 一、制造费用的一、制造费用的概述：概述：（一）制造费用的定义（一）制造费用的定义 Overhead:Expenditureonlabor,materialsorservices,whichcannot be economically identified withaspecificsaleablecostunit.（e.g:indirectmaterial,indirectlabourandindirectexpense)（CIMA）n制造费用是指企业为生产产品（或提供劳务）而发生的应该计入产
2、成本但没有专设成本项目的各项生产费用。n(二）制造费用的两个特点：二）制造费用的两个特点：1.属于生产产品所发生的费用，应计入产品成本；2.不能直接计入产品成本，而需要分配计入产品成本；一、制造费用概述一、制造费用概述（三）制造费用的内容：（三）制造费用的内容：1.生产单位管理人员工资、奖金以及按工资总额14%提取的职工福利费；2.折旧费、修理费及经营性租赁费等；3.生产单位一般性消耗的机物料、低质易耗品、取暖费、水电费、办公费、保险费、设计制图费、试验检验费、劳动保护费及季节性或修理期间的停工损失等等.（四）制造费用的六个来源：（四）制造费用的六个来源：(Sixsourcesofoverhe
3、adcost)1.Thepurchaseanalysis（购买原材料直接领用）2.Issuesfromstock.3.PayrollAnalysisthesourceofindirectlaborcost.4.Salariesanalysis5.Journalentries(日记账)6.PettyCashbook（小额现金出纳簿）二二.固定资产折旧费的核算（一）折旧的定义：折旧费用指固定资产在使用过程中由于损耗而逐渐转移到成本费用中的那部分价值。nTheFixedassetregister：Descriptionofasset,Dateofpurchase,Detailsofthesuppli
4、er,Costoftheasset,Identificationcode.Location,Estimatedlifeinyearsorhoursofuse,estimateresidualvalue,depreciationmethod,andmajoroverhauls（二）Threedepreciationmethodswillbeexplored:1.直线折旧法（StraightLine）2.余额递减法（ReducingorDiminishingBalance）3.机器工时法（MachineHour）折旧方法：直线折旧法（StraightLine）nCostofmachine:60,0
5、00pounds,estimatedresidualvalue8,000pounds,estimatedlifeis4years.Expecteduse:nYear14,000hoursnYear26,000hoursnYear35,000hoursnYear41,000hoursnStraight line method:depreciation for each year=(60,000pounds-8,000pounds)/4=13,000 pounds折旧方法：余额递减法（ReducingorDiminishingBalance）nThepercentage=39.57%(1-nres
6、idual value/Original cost)*100%nY1:39.57%of60,000pounds=23,742poundsnY2:39.57%of(60,000-23,742)=14,347poundsnY3:39.57%of(60,000-38,089)=8,670poundsnY4:39.57%of(60,000-46,759)=5,239poundsnRoundingadjustmentneeded2nTotaldepreciationcost=52,000poundsnAn argument:in the first year the deprecation charge
7、 is high,however,the maintenance costs are low;in the last year the maintenance costs are high,the depreciation charge is low.折旧方法：机器工时法（MachineHour）nCost of machine:60,000pounds,estimated residual value8,000pounds,estimatedlifeis4years.Expecteduse:nYear14,000hoursnYear26,000hoursnYear35,000hoursnYe
8、ar41,000hoursnSolution:Rate=52,000/16,000=3.25pounds per hournyear 1 4,000*3.25pounds=13,000poundsnyear 2 6,000*3.25pounds=19,500poundsnyear 3 5,000*3.25pounds=16,250poundsnyear 4 1,000*3.25pounds=3,250poundsnTotal cost 52,000pounds三、制造费用的归集及分配nFrom the definition of production overhead,production o
9、verheadcannot economically be immediately identified with any saleablecostunit.However,itmustbeidentifiedwithincurringcostcentersandallocatedorapportiontotheincurringcostcentre.nSomeoverheadcanbeallocatedtocostcenters,forexample“thesalaryofthemanagerofdepartmentA”;butifcostsaresharedbymorethanonecos
10、tcentre,costapportionmentmaybedoneforexample,“ashareofthebuildingsinsurancepremium（保险费）”.n折旧费的分配：按固定资产的使用车间、部门进行汇总，并通过编制折旧费用分配表分配计入产品成本和期间费用中。三、制造费用的归集及分配P.S.:Mostoftheoverheadcostscanbeallocate cost.Lessneedtoapportion(sharing)E.g.SupervisorCostingforproductionoverheadsisconcernedwithfirstlyrelatin
11、gindirectcoststocostcentresandthenfinallytocostunits.Thisinvolvestheproceduresoffollowings:Allocation(可以追溯到具体的成本中心时）可以追溯到具体的成本中心时）Apportionment（Costs shared by more than two cost centres)即不能确定或者追溯给具体的成本中心时）即不能确定或者追溯给具体的成本中心时）Absorption(将汇集的成本从成本中心分配给具体成本对象产品或服务）将汇集的成本从成本中心分配给具体成本对象产品或服务）Introduction
12、ofoverheadabsorption nProduction overhead through allocation and apportionment,has been charged to production cost centers,ready forabsorbingintothecostunit.nOverheadabsorptionrateisdefinedasameansofattributingoverheadtoaproductorservice,basedforexample,ondirectlaborhours,directlaborcostormachinehou
13、rsetc.nFullcostabsorptionisthatnoitemsofproductionoverhead(electricity,gas,supervisionmachinerepairs,canteen,depreciationandheating,etc.)areleftout.Pre-determinedProductionOverheadRate Whyneedthepre-determinedproductionoverheadrate:1.Itisinconvenienttowaituntiltheactualoverheadhasbeencollectedatthee
14、ndofperiod,2.Also,somebusinessneedsellingpricestobequotedbeforeorderareobtained,thereforethereisaneedforpredeterminedrate P.S:Pre-determinedproductionoverheadratearebasedonbudgetedproductionoverheads,notactualproductionoverheads.计划单位制造费用分配的成本差异及帐务处理(TreatmentsforUnder/over-absorbedoverhead）nBudgeted
15、productionoverhead84,000poundsnBudgetedmachinehours7000hrsnTherefore,budgeted or pre-determined production overheadrate=84,000pounds/7000hrs=12 pounds per hour,nthisfigurearesetadvance,atendofthebudgetperiod,actualfigureare:nActualproductionoverhead81,600poundsnActualmachinehour6,300hrsnTherefore,th
16、e absorbed production overhead is 6,300*12=75,600 pounds,by comparing the absorbed overhead with actual overhead of 81,600;there is 6000 pounds under-absorbed.计划单位制造费用分配的成本差异及帐务处理(TreatmentsforUnder/over-absorbedoverhead）nAstheactualproductionoverheadwillneverbeasbudgeted,costwillneverbeexactlyabsor
17、bed,therecomesover/under-absorbedoverhead.nUnder/over-absorbedoverheadisbycomparingthe absorbedonenotbudgetedoverheadwithactual incurredoverhead.nThereasonsforunder-absorption（actualabsorb)maybeasfollowings:1.Excessspendingonoverheads2.Shortfallinproduction3.BothabovenTreatmentstotheunderabsorbedove
18、rhead:1.If it small amount can be carried forward to next month.2.Or could be write off to the profit and loss account for the month in which it occurs三、制造费用的具体分配方法三、制造费用的具体分配方法(CIMA)1.直接材料比例法（percentageofdirectmaterial)2.直接人工成本比例法（percentageofdirectlabour)3.直接成本比例法（percentageofprimecost)4.生产工时比例法（l
19、abourhour)5.机器工时比例法（machinehour)三、制造费用的具体分配方法三、制造费用的具体分配方法1.生产工时比例法生产工时比例法：制造费用分配率=该车间制造费用总额/该车间各种产品实际（定额）生产工时总和某产品应分配的制造费用=该产品的生产工时X制造费用分配率；2.机器工时比例法机器工时比例法：制造费用分配率=该车间制造费用总额/该车间各种产品机器工时总和某产品应分配的制造费用=该产品的机器工时X制造费用分配率；3.生产工人工资比例法生产工人工资比例法：制造费用分配率=该车间制造费用总额/该车间各种产品生产工人工资总和某产品应分配的制造费用=该产品生产工人工资X制造费用分配
20、率；4.计划分配率分配法计划分配率分配法:制造费用分配率=该车间制造费用总额/年度各产品计划总产量某月某产品应分配的制造费用=某月该产品实际产量（或定额工时或工资总额）X年度制造费用计划分配率；三、制造费用的具体分配方法三、制造费用的具体分配方法Example2nAssume that the firm makes just two products,the DR6 and theDR7,andthatproductionoverheadrateswillbebudgetedorpre-determined.Thedataasfollowing:nProductDR6DR7nnDirectma
21、terial2050nDirectlabour6hrs848n3hrs721nDirectexpense1310nPrimecost8181Example2nThebudgetedproductionoverheadforYear5is150,000.Budgetedproductionis1,000unitsofDR6and600unitsofDR7.Theproductsaremadebymachine,buthedirectlabourisalsoinvolvedinsettingupthemachine.5machine-runninghoursareneededtomakeaunit
22、ofDR6,and2hourstomakeaunitofDR7.1.直接材料比例法Basedon%ofdirectmaterial nTotal cost of direct material=(1,000*20)+(600*50)=50,000 Theabsorptionrate=150,000/50,000pounds=300%nProductDR6()DR7()nDirectmaterial2050nDirectlabour6hrs8 48n3hrs721nDirectexpense1310nPrimecost8181nProductionoverhead300%*20=60300%*5
23、0=150nProductioncost1412312.直接人工成本比例法Basedon%ofdirectlaborcostnThecostofdirectlabouris:(1000*48)+(600*21)=60600poundsnAbsorptionrate=150,000/60600pounds=247.52%nProductDR6()DR7()nDirectmaterial2050nDirectlabour6hrs848n3hrs21nDirectexpense1310nPrimecost8181nProductionoverhead247.52%*48=119247.52%*21=
24、52nProductioncost2001333.直接成本比例法Basedon%ofprimecostnPrimecost=directmaterial+directlabour+directexpense=50,000+60600+(1000*13+600*10)=129,600poundsnRate=150,000pounds/129,600pounds=116%nProductDR6()DR7()nDirectmaterial2050nDirectlabour6hrs848n3hrs721nDirectexpense1310nPrimecost8181nProductionoverhea
25、d116%*81=9494nProductioncost1751754.生产工时比例法 BasedonLaborhourrate nTotaldirectlaborhr=(1000*6)+(600*3)=7800hoursnRate=150,000pounds/7800hours=19.23poundsperhournProductDR6()DR7()nDirectmaterial2050nDirectlabor6hrs848n3hrs721nDirectexpense1310nPrimecost8181nProductionoverhead19.23*6=11558nProductionco
26、st1961395.机器工时比例法BasedonMachinehourratenTotalmachinehours=(1000*5)+(600*2)=6200hoursnRate=150,000pounds/6200hours=24.19poundsperhournProductDR6()DR7()nDirectmaterial2050nDirectlabor6hrs848n3hrs721nDirectexpense1310nPrimecost8181nProductionoverhead24.19*5=12124.19*2=48nProductioncost202129Comparingpr
27、oductioncostsbasedondifferentabsorptionmethodsnProductDR6DR7nAbsorptionmethod:n%ondirectmaterial141231n%ondirectlabour200133nLabourhourrate196139n%onprimecost175175nMachinehourrate202129NotesfromfromcomparisonnThecostofoneunitofDR6rangesfrom141poundsto202pounds;theDR7isfrom129poundsto231poundsnTheco
28、stofDR6islowestwhenthecostofDR7ishighest(totalo/hischargebetweentwo)nExceptdirectmaterial,DR6usemoreresourcesthanDR7.nSincemanyoverheadsaccrueonatimebasis,laborhourandmachinehourratesareconsideredtogivemoresensibleresults.SummaryonCalculatingproductioncostsbasedondifferentabsorptionmethodsnTheprimec
29、ostofaunitproduct,orservice,canbeestablishedrelativelyeasily.Tofindthefullcostsoftheproduction,productionoverheadmustbechargedorattributedtothecostunit.Thiscanbedoingusingtheactualproductionoverheadincurred,butthisisinconvenient.Itismoreusuallytousepre-determinedorbudgetedproductionoverheadabsorptio
30、nrates.nAunitbasisforabsorptionispossibleonlyintheraresituationinwhichasingleproductismade.nOverheadabsorptionisusedtotransferproductionoverheadfromtheproductioncostcentersintothecostofthesalablecostunit.nAbsorptionmethodcanbebasedonvalue(directmaterialcost,directlabourcost,primecost)orupontime(dire
31、ctlabourhourormachinehouretc.)SummaryonCalculatingproductioncostsbasedondifferentabsorptionmethodsnWhencalculatingproductionoverheadabsorptionrates,theproductionoverheadisalwaysthenumerator.nTheuseofabsorptionrateswhichuseorinclude,directmaterialintheoutputsbase(%ondirectmaterial,%onprimecost)willus
32、uallygivemisleadingresultsnThe%ondirectlabourandthelabourhourratemethodswillusuallygiveresultsthatarequiteclose,butwilldifferbecauseofdifferentratesofpay.nTimebasedrates(labourhourandmachinehour)arepreferred.nTheuseofpre-determinedoverheadabsorptionratesgiverisetounder-andoverabsorptions,whichareusu
33、allyimmediatelywrittenofftotheprofitandlossaccount.四、辅助生产费用的核算-概述The apportionment of service department costs n辅助生产是指为基本生产车间、行政管理部门等单位服务而进行的产品生产和劳务供应。n辅助生产费用的核算指以辅助生产产品或劳务为对象归集辅助生产费用，计算出各种辅助生产产品和劳务的成本，再按一定的方法分配给各受益单位，计入产品成本或期间费用。n辅助生产费用的归集和分配是通过设置“生产成本-辅助生产成本”帐户进行。四、辅助生产费用的核算-概述The apportionment of
34、 service department costsnFourpointsregardingservicedepartmentcostchargesout:1.Astheservicedepartmentsdonotinthemselvesproducethegoodsthatafirmsells.Thecostofrunningthesedepartmentsmustbechargedtothedepartmentsthattheyserve.2.Thetotalcostofrunningaservicecostcentremustbeobtainedbeforeanyattemptismad
35、etore-chargeservicedepartmentcoststocostcentersreceivingservice.3.thecostsincurredbyaservicedepartmentmaybechargedtootherservicedepartments(workbetweenservicedepartmentcanbeignoredunlessitissignificant),butthat,eventually,allservicedepartmentcostsmustbechargedtoproductioncostcentresandthenfromwherec
36、hargedtosaleablecostunit.4.Usingthebenefitbasistochargeoutthecostsofaservicedepartmenttouserdepartments.Furthermore,thecostofaservicedepartmentshouldbechargedtootheruserdepartmentonthebasisofbenefitreceivable,ratherthanbenefitreceived.四、辅助生产费用的核算-分配The apportionment of service department costs1.直接分配
37、法：分配额是扣除辅助生产费用之间互相使用的数量之后的余额，即辅助车间对外提供的产品或劳务数量；(workbetweenservicedepartmentcanbeignoredifitisinsignificant)2.一次交互分配法：第一阶段对内分配额是该辅助生产车间发生的费用总额；第二阶段对外所要分配的费用是辅助车间直接发生的费用加上分配转入减去分配转出的费用；即是该辅助车间对外提供的劳务总量（包括辅助生产车间相互提供的产品或劳务数量）；Thetotalcostofrunningaservicecostcentremustbeobtainedbeforeanyattemptismadeto
38、re-chargeservicedepartmentcoststocostcentersreceivingservice.3.计划成本分配法：根据各辅助生产车间提供劳务的计划单位成本（也称厂内计划价格）及各受益单位（包括受益的辅助车间)劳务消耗实际数量，将辅助生产费用计入各受益单位负担的方法。计算实际费用与按计划成本分配额之间的差额，并将其直接计入当期损益，此法应在辅助生产计划单位成本制定的比较准确的情况下使用；4.顺序分配法：按照事先排列的顺序分配辅助生产费用的一种方法。最准确但较为复杂，适用计算机计算成本的企业；5.代数分配法：运用代数中多元一次联立方程的原理，求解各辅助生产劳务的单位成本
39、，并按照受益对象接受劳务的数量分配辅助生产费用。分配结果不准确，适用范围局限性很大。四、辅助生产费用的核算-分配nExample1：nJ.Limitedmakesengineeringcomponents.Thecompanyhas2productiondepartments,XandY,and2servicedepartmentSandT.Departmentxhas2costcenters,X1andX2.DepartmentYhas2costcenters,Y1andY2.OverheadcostsincurredinYear9were:Eg.Example1nAllocated cos
40、ts are the costs that can be definitely identified with the cost centre.nX1X2Y1Y2STTotal000000000000000000000nAllocatedcosts:804565903040350nElectricity-formachines30nSalariesofManagersn-DepartmentX20n-DepartmentY18nProductionmanager21nBusinessrate12nDepreciation60nGasforheatingfactory8nInsuranceofm
41、achines3nMaterialhandling15Example1:AdditionalinformationnNormally the bases of apportionment are given,but a choice must be made:choose the one that appear most reasonable.nX1X2Y1Y2STnMachinehours000208-12-nUnitsofelectricityperm/chr410-7.5-nLabourhours000directandindirect30101020614nArea-Squaremet
42、res200300801005070nMachinevalue000700450-350-nTechnicalestimate-materialhandling20%15%10%20%25%10%nRequired:Usingappropriatebasesofapportionment,prepareanoverheaddistributionsheetforJlimitedforyear9.Example1-Solution:Overhead Cost BasisX1X2Y1Y2STTotalAllocated costs80,00045,00065,00090,00030,00040,0
43、00350,000Apportioned costs:Electricityunit/hrs9,6009,60010,80030,000MgtSalaries:-Dept.XLabourhrs15,0005,00020,000-Dept.YLabourhrs6,00012,00018,000Prodn.ManagerLabourhrs9,0003,0003,0006,00021,000BusinessratesAeaSqm3,0004,5001,2001,5007501,05012,000DepreciationMc/value28,00018,00014,00060,000GasAreaSq
44、m2,0003,0008001,0005007008,000InsuranceM/cvalue1,4009007003,000MatshandlingTech.est3,0002,2501,5003,0003,7501,50015,000Total151,00091,25077,500139,00035,00043,250537,000四、辅助生产费用的核算-分配ExamplesfromLCCI-example3nDepartmentABCXYTotaln000000000000000000nAllocated&nApportionedncost28043017040801,000nA,Ban
45、dCareproductiondepartmentandXandYareservicedepartments.IftheservicedepartmentXonlydoesworkfordepartmentA,andservicedepartmentYonlydoesworkfordepartmentC.四、辅助生产费用的核算-分配ExamplesfromLCCI-Examples3(Solution)nDepartmentABCXYTotaln000000000000000000nAllocated&Apportioned28043017040801,000costnServicedepts
46、.40-80(40)(80)-nTotal320430250-1,000nAlloftheoverheadcosthasnowbeencollectedonthe3productiondepartments,fromwhereitcanbechargedtosaleablecostunitsmadeinthosedepartments.四、辅助生产费用的核算-分配ExamplesfromLCCI-Example4nThebenefitfromtheservicedepartmentarebeingchanges:thebenefitsfromXandYare:nDepartmentABCXYn
47、X40%20%35%-5%nY50%-50%-四、辅助生产费用的核算-分配ExamplesfromLCCI-Example4:SolutionnDepartmentABCXYTotaln000000000000000000nAllocated&nApportioned28043017040801,000ncostnChargeoutX16814(40)2-nSubtotal296438184-821,000nChargeoutY41-41-(82)1,000nTotal337438225-四、辅助生产费用的核算-分配ExamplesfromLCCI-Example4nNothing is ch
48、anged,only the benefits fromservicedepartmentYarenowchangedto50%forA,40%forCand10%forX:I.Ignoretheworkbetweenservicedepartments.Thesheetswouldbechangetofollowing:四、辅助生产费用的核算-分配ExamplesfromLCCI-Example4:SolutionnDepartmentABCXYTotaln000000000000000000nAllocated&nApportioned28043017040801,000ncostnApp
49、ortionX17815(40)-n (40/95)*40 (20/95)*40 (35/95)*40 nApportionY44-36-(80)-n(50/90)*80 (40/90)*80nTotal341438221-1,000四、辅助生产费用的核算-分配ExamplesfromLCCI-Example5:Solutionn.Consider the work between service departments:nDepartmentABCXYTotaln000000000000000000nAllocated&nApportioned28043017040801,000ncostn
50、ApportionY40-328(80)-n (50%*80)(40%*80)(10%*80)nSubtotal32043020248-1,000nApportionX191017(48)2-n(40%*48)(20%*48)(35%*48)(5%*48)nSubtotal339440219-21,000nApportionY1-1-(2)-nTotal340440220-1,000四、辅助生产费用的核算-分配SummarynServicedepartmentcostsshouldbechargedtouserdepartmentsonthebasisofbenefitreceivedorbe