分批成本计算法英文版.pptx

分批成本计算法英文版.pptx

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2-1PowerPointAuthors:

SusanCoomerGalbreath,Ph.D.,CPAJonA.Booker,Ph.D.,CPA,CIACynthiaJ.Rooney,Ph.D.,CPACopyright2015byMcGraw-HillEducation.Allrightsreserved.Job-OrderCostingChapter22-2Job-OrderCosting:

AnOverviewJob-ordercostingisusedwhen:

1.1.Manydifferentproductsareproducedeachperiod.Manydifferentproductsareproducedeachperiod.2.2.Productsaremanufacturedtoorder.Productsaremanufacturedtoorder.3.3.TheuniquenatureofeachorderrequirestracingorTheuniquenatureofeachorderrequirestracingorallocatingcoststoeachjob,andmaintainingcostallocatingcoststoeachjob,andmaintainingcostrecordsforeachjob.recordsforeachjob.Job-Ordercosting?

Acostingsystemsinwhichcostsaretracedandallocatedtojobsandthenthecostsofthejobaredividedbythenumberofunitsinthejobtoarriveatanaveragecostperunit.ExampleofJob?

ForLeviStraussclothingfactory,1,000boot-cutmensbluejeans,stylenumberA312SeeInBusiness（p.69）2-3Job-OrderCosting:

AnOverviewExamplesofcompaniesthatwouldusejob-ordercostinginclude:

1.1.Boeing（aircraftmanufacturing）Boeing（aircraftmanufacturing）2.2.BechtelInternational（largescaleconstruction）BechtelInternational（largescaleconstruction）3.3.WaltDisneyStudios（movieproduction）WaltDisneyStudios（movieproduction）2-4JobNo.1JobNo.2JobNo.3Chargedirectmaterialanddirectlaborcoststoeachjobasworkisperformed.Job-OrderCostingAnExampleDirectMaterialsDirectLaborDirectCosts2-5ManufacturingManufacturingOverhead,Overhead,includingincludingindirectindirectmaterialsmaterialsandandindirectlaborindirectlabor,areareallocatedallocatedtotojobsratherthanjobsratherthandirectlytracedtodirectlytracedtoeachjob.eachjob.Job-OrderCostingAnExampleDirectMaterialsDirectLaborJobNo.1JobNo.2JobNo.3ManufacturingOverheadDirectCostsIndirectCosts2-6MeasuringDirectMaterialsCostWillE.Delite2-7MeasuringDirectLaborCosts2-8Job-OrderCostAccountingSeeInBusiness（p.71）2-9LearningObjective2-1Computeapredeterminedoverheadrate.2-10WhyUseanAllocationBase?

Anallocationbase,suchasdirectlaborhours,Anallocationbase,suchasdirectlaborhours,directlabordollars,ormachinehours,isusedtodirectlabordollars,ormachinehours,isusedtoassignmanufacturingoverheadtoindividualjobs.assignmanufacturingoverheadtoindividualjobs.ThreereasonswhyassigningOHtoaspecificjobinvolvessomedifficulties:

a.Itisimpossibleordifficulttotraceoverheadcoststoparticularjobs.=“Indirect”b.Manufacturingoverheadconsistsofmanydifferentitemsrangingfromthegreaseusedinmachinestotheproductionmanagerssalary.=“Variouscostdrivers”c.Manytypesofmanufacturingoverheadcostsarefixedeventhoughoutputfluctuatesduringtheperiod.=“Fixedcosts”2-11Thepredeterminedoverheadrate（POHR）usedtoapplyoverheadtojobsisdeterminedbeforetheperiodbegins.ManufacturingOverheadApplicationEstimatedtotalmanufacturingoverheadcostEstimatedtotalunitsintheallocationbasePOHR=Ideally,theallocationbaseisacostdriverthatcausesoverhead.2-12Predeterminedoverheadratesthatrelyuponestimateddataareoftenusedbecause:

1.Actualoverheadfortheperiodisnotknownuntiltheendoftheperiod,thusinhibitingtheabilitytoestimatejobcostsduringtheperiod.2.Actualoverheadcostscanfluctuateseasonally,thusmisleadingdecisionmakers.TheNeedforaPOHRToimproveyourunderstanding,see“TheNeedforaPredeterminedRate”inp.742-13ComputingPredeterminedOverheadRatesThepredeterminedoverheadrateiscomputedbeforetheperiodbeginsusingafour-stepprocess.1.Estimatethetotalamountoftheallocationbase（thedenominator）thatwillberequiredfornextperiodsestimatedlevelofproduction.2.Estimatethetotalfixedmanufacturingoverheadcostforthecomingperiodandthevariablemanufacturingoverheadcostperunitoftheallocationbase.3.Usethefollowingequationtoestimatethetotalamountofmanufacturingoverhead:

4.Computethepredeterminedoverheadrate.Y=a+bXWhere,Y=Theestimatedtotalmanufacturingoverheadcosta=Theestimatedtotalfixedmanufacturingoverheadcostb=TheestimatedvariablemanufacturingoverheadcostperunitoftheallocationbaseX=Theestimatedtotalamountoftheallocationbase.2-14LearningObjective2-2Applyoverheadcosttojobsusingapredeterminedoverheadrate.2-15ApplyingManufacturingOverheadOverheadallocation?

TheprocessofassigningoverheadcosttojobsPredeterminedoverheadrateActualamountoftheallocationbaseincurredbythejobOverheadappliedtoaparticularjob=X2-16OverheadApplicationRatePOHR=$4.00perdirectlabor-hour$640,000estimatedtotalmanufacturingoverhead160,000estimateddirectlaborhours（DLH）POHR=PearCoestimatesthatitwillrequire160,000directlabor-hourstomeetthecomingperiodsestimatedproductionlevel.Inaddition,thecompanyestimatestotalfixedmanufact