第四章制造费用的核算PPT推荐.ppt

1、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：（Six sources of overhead cost）The purchase analysis（购买原材料直接领用）Issues from stock.Payroll Analysis the source of indirect labor cost.Sala

2、ries analysis Journal entries（日记账）Petty Cash book（小额现金出纳簿）,一、制造费用概述-固定资产折旧费的核算,The Fixed asset register：Description of asset,Date of purchase,Details of the supplier,Cost of the asset,Identification code.Location,Estimated life in years or hours of use,estimate residual value,depreciation method,and

3、 major overhauls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。Three depreciation methods will be explored:直线折旧法（Straight Line）余额递减法（Reducing or Diminishing Balance）机器工时法（Machine Hour）,折旧方法：直线折旧法（Straight Line）,Cost of machine:60,000pounds,estimated residual value 8,000pounds,estimated life is 4years.Expect

4、ed use:Year 1 4,000 hoursYear2 6,000 hoursYear3 5,000 hoursYear4 1,000 hoursSolution:Straight line method:depreciation for each year will be（60,000pounds-8,000pounds）/4=13,000 pounds,折旧方法：余额递减法（Reducing or Diminishing Balance）,The percentage=39.57%（1-nresidual value/Original cost）*100%Y1:39.57%of 60

5、,000pounds=23,742 poundsY2:39.57%of（60,000-23,742）=14,347poundsY3:39.57%of（60,000-38,089）=8,670 poundsY4:39.57%of（60,000-46,759）=5,239poundsRounding adjustment needed 2Total depreciation cost=52,000poundsAn argument:in the first year the deprecation charge is high,however,the maintenance costs are l

6、ow;in the last year the maintenance costs are high,the depreciation charge is low.,折旧方法：机器工时法（Machine Hour）,Cost of machine:Rate=52,000/16,000=3.25pounds per houryear 1 4,000*3.25pounds=13,000poundsyear 2 6,000*3.25pounds=19,500poundsyear 3 5,000*3.25pounds=16,250poundsyear 4 1,000*3.25pounds=3,250p

7、oundsTotal cost 52,000pounds,二、制造费用的归集及分配-概述,From the definition of production overhead,production overhead cannot economically be immediately identified with any saleable cost unit.However,it must be identified with incurring cost centers and allocated or apportion to the incurring cost centre.Some

8、 overhead can be allocated to cost centers,for example“the salary of the manager of department A”;but if costs are shared by more than one cost centre,cost apportionment may be done for example,“a share of the buildings insurance premium（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。

9、,二、制造费用的归集及分配-概述,P.S.:Most of the overhead costs can be allocate cost.Less need to apportion（sharing）E.g.Supervisor Costing for production overheads is concerned with firstly relating indirect costs to cost centres and then finally to cost units.This involves the procedures of followings:,Allocation

10、（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）,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,Example 1：J.Limited makes engineering components.The company has 2 production departments,X and Y,and 2 service department S and T.Department x has 2 cos

11、t centers,X1 and X2.Department Y has 2 cost centers,Y1 and Y2.Overhead costs incurred in Year 9 were:,Eg.Example 1,Allocated costs are the costs that can be definitely identified with the cost centre.X1 X2 Y1 Y2 S T Total 000 000 000 000 000 000 000Allocated costs:80 45 65 90 30 40 350Electricity-fo

12、r machines 30Salaries of Managers-Department X 20-Department Y 18Production manager 21Depreciation 60Gas for heating factory 8Insurance of machines 3Material handling 15,Example1:Additional information,Normally the bases of apportionment are given,but a choice must be made:choose the one that appear

13、 most reasonable.X1 X2 Y1 Y2 S TMachine hours000 20 8-12-Units of electricity per m/c hr 4 10-7.5-Labour hours000 direct and indirect 30 10 10 20 6 14Area-Square metres 200 300 80 100 50 70Machine value 000 700 450-350-Technical estimate-material handling 20%15%10%20%25%10%Required:Using appropriate

14、 bases of apportionment,prepare an overhead distribution sheet for J limited for year 9.,Example1-Solution:,Overhead Cost Basis X1 X2 Y1 Y2 S T Total Allocated costs 80,000 45,000 65,000 90,000 30,000 40,000 350,000Apportioned costs:Electricity unit/hrs 9,600 9,600 10,800 30,000Mgt Salaries:-Dept.X

15、Labour hrs 15,000 5,000 20,000-Dept.Y Labour hrs 6,000 12,000 18,000Prodn.Manager Labour hrs 9,000 3,000 3,000 6,000 21,000Depreciation Mc/value 28,000 18,000 14,000 60,000Gas Area Sq m 2,000 3,000 800 1,000 500 700 8,000Insurance M/c value 1,400 900 700 3,000Mats handling Tech.est 3,000 2,250 1,500 3,000 3,750 1,500 15,000Total 148,000 86,750 76,300 137,500 34,250 42,200 525,000,