第四章制造费用的核算PPT推荐.ppt

第四章制造费用的核算PPT推荐.ppt

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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,制造费用的内容：

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；

折旧费、修理费及经营性租赁费等；

生产单位一般性消耗的机物料、低质易耗品、取暖费、水电费、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.制造费用的六个来源：

（Sixsourcesofoverheadcost）Thepurchaseanalysis（购买原材料直接领用）Issuesfromstock.PayrollAnalysisthesourceofindirectlaborcost.SalariesanalysisJournalentries（日记账）PettyCashbook（小额现金出纳簿）,一、制造费用概述-固定资产折旧费的核算,TheFixedassetregister：

Descriptionofasset,Dateofpurchase,Detailsofthesupplier,Costoftheasset,Identificationcode.Location,Estimatedlifeinyearsorhoursofuse,estimateresidualvalue,depreciationmethod,andmajoroverhauls折旧的定义：

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。

Threedepreciationmethodswillbeexplored:

直线折旧法（StraightLine）余额递减法（ReducingorDiminishingBalance）机器工时法（MachineHour）,折旧方法：

直线折旧法（StraightLine）,Costofmachine:

60,000pounds,estimatedresidualvalue8,000pounds,estimatedlifeis4years.Expecteduse:

Year14,000hoursYear26,000hoursYear35,000hoursYear41,000hoursSolution:

Straightlinemethod:

depreciationforeachyearwillbe（60,000pounds-8,000pounds）/4=13,000pounds,折旧方法：

余额递减法（ReducingorDiminishingBalance）,Thepercentage=39.57%（1-nresidualvalue/Originalcost）*100%Y1:

39.57%of60,000pounds=23,742poundsY2:

39.57%of（60,000-23,742）=14,347poundsY3:

39.57%of（60,000-38,089）=8,670poundsY4:

39.57%of（60,000-46,759）=5,239poundsRoundingadjustmentneeded2Totaldepreciationcost=52,000poundsAnargument:

inthefirstyearthedeprecationchargeishigh,however,themaintenancecostsarelow;

inthelastyearthemaintenancecostsarehigh,thedepreciationchargeislow.,折旧方法：

机器工时法（MachineHour）,Costofmachine:

Rate=52,000/16,000=3.25poundsperhouryear14,000*3.25pounds=13,000poundsyear26,000*3.25pounds=19,500poundsyear35,000*3.25pounds=16,250poundsyear41,000*3.25pounds=3,250poundsTotalcost52,000pounds,二、制造费用的归集及分配-概述,Fromthedefinitionofproductionoverhead,productionoverheadcannoteconomicallybeimmediatelyidentifiedwithanysaleablecostunit.However,itmustbeidentifiedwithincurringcostcentersandallocatedorapportiontotheincurringcostcentre.Someoverheadcanbeallocatedtocostcenters,forexample“thesalaryofthemanagerofdepartmentA”;

butifcostsaresharedbymorethanonecostcentre,costapportionmentmaybedoneforexample,“ashareofthebuildingsinsurancepremium（保险费）”.E.g:

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。

二、制造费用的归集及分配-概述,P.S.:

Mostoftheoverheadcostscanbeallocatecost.Lessneedtoapportion（sharing）E.g.SupervisorCostingforproductionoverheadsisconcernedwithfirstlyrelatingindirectcoststocostcentresandthenfinallytocostunits.Thisinvolvestheproceduresoffollowings:

Allocation（可以追溯到具体的成本中心时）,Apportionment（Costssharedbymorethantwocostcentres）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）,二、制造费用的归集及分配-概述,Example1：

J.Limitedmakesengineeringcomponents.Thecompanyhas2productiondepartments,XandY,and2servicedepartmentSandT.Departmentxhas2costcenters,X1andX2.DepartmentYhas2costcenters,Y1andY2.OverheadcostsincurredinYear9were:

Eg.Example1,Allocatedcostsarethecoststhatcanbedefinitelyidentifiedwiththecostcentre.X1X2Y1Y2STTotal000000000000000000000Allocatedcosts:

804565903040350Electricity-formachines30SalariesofManagers-DepartmentX20-DepartmentY18Productionmanager21Depreciation60Gasforheatingfactory8Insuranceofmachines3Materialhandling15,Example1:

Additionalinformation,Normallythebasesofapportionmentaregiven,butachoicemustbemade:

choosetheonethatappearmostreasonable.X1X2Y1Y2STMachinehours000208-12-Unitsofelectricityperm/chr410-7.5-Labourhours000directandindirect30101020614Area-Squaremetres200300801005070Machinevalue000700450-350-Technicalestimate-materialhandling20%15%10%20%25%10%Required:

Usingappropriatebasesofapportionment,prepareanoverheaddistributionsheetforJlimitedforyear9.,Example1-Solution:

OverheadCostBasisX1X2Y1Y2STTotalAllocatedcosts80,00045,00065,00090,00030,00040,000350,000Apportionedcosts:

Electricityunit/hrs9,6009,60010,80030,000MgtSalaries:

-Dept.XLabourhrs15,0005,00020,000-Dept.YLabourhrs6,00012,00018,000Prodn.ManagerLabourhrs9,0003,0003,0006,00021,000DepreciationMc/value28,00018,00014,00060,000GasAreaSqm2,0003,0008001,0005007008,000InsuranceM/cvalue1,4009007003,000MatshandlingTech.est3,0002,2501,5003,0003,7501,50015,000Total148,00086,75076,300137,50034,25042,200525,000,