分批成本计算法英文版.pptx

1、2-1PowerPoint Authors:Susan Coomer Galbreath,Ph.D.,CPAJon A.Booker,Ph.D.,CPA,CIACynthia J.Rooney,Ph.D.,CPACopyright 2015 by McGraw-Hill Education.All rights reserved.Job-Order CostingChapter 22-2Job-Order Costing:An OverviewJob-order costing is used when:1.1.Many different products are produced each

2、 period.Many different products are produced each period.2.2.Products are manufactured to order.Products are manufactured to order.3.3.The unique nature of each order requires tracing or The unique nature of each order requires tracing or allocating costs to each job,and maintaining cost allocating

3、costs to each job,and maintaining cost records for each job.records for each job.Job-Order costing?A costing systems in which costs are traced and allocated to jobs and then the costs of the job are divided by the number of units in the job to arrive at an average cost per unit.Example of Job?For Le

4、vi Strauss clothing factory,1,000 boot-cut mens blue jeans,style number A312See In Business(p.69)2-3Job-Order Costing:An OverviewExamples of companies thatwould use job-order costing include:1.1.Boeing(aircraft manufacturing)Boeing(aircraft manufacturing)2.2.Bechtel International(large scale constru

5、ction)Bechtel International(large scale construction)3.3.Walt Disney Studios(movie production)Walt Disney Studios(movie production)2-4Job No.1Job No.2Job No.3Charge direct material and direct labor costs to each job as work is performed.Job-Order Costing An ExampleDirect MaterialsDirect LaborDirect

6、Costs2-5Manufacturing Manufacturing Overhead,Overhead,including including indirect indirect materialsmaterials and and indirect laborindirect labor,are are allocatedallocated to to jobs rather than jobs rather than directly traced to directly traced to each job.each job.Job-Order Costing An ExampleD

7、irect MaterialsDirect LaborJob No.1Job No.2Job No.3Manufacturing OverheadDirect CostsIndirect Costs2-6Measuring Direct Materials CostWill E.Delite2-7Measuring Direct Labor Costs2-8Job-Order Cost AccountingSee In Business(p.71)2-9Learning Objective 2-1Compute a predetermined overhead rate.2-10Why Use

8、 an Allocation Base?An allocation base,such as direct labor hours,An allocation base,such as direct labor hours,direct labor dollars,or machine hours,is used to direct labor dollars,or machine hours,is used to assign manufacturing overhead to individual jobs.assign manufacturing overhead to individu

9、al jobs.Three reasons why assigning OH to a specific job involves some difficulties:a.It is impossible or difficult to trace overhead costs to particular jobs.=“Indirect”b.Manufacturing overhead consists of many different items ranging from the grease used in machines to the production managers sala

10、ry.=“Various cost drivers”c.Many types of manufacturing overhead costs are fixed even though output fluctuates during the period.=“Fixed costs”2-11 The predetermined overhead rate(POHR)used to apply overhead to jobs is determined before the period begins.Manufacturing Overhead ApplicationEstimated t

11、otal manufacturing overhead costEstimated total units in the allocation basePOHR =Ideally,the allocation base is a cost driver that causes overhead.2-12Predetermined overhead rates that rely upon estimated data are often used because:1.Actual overhead for the period is not known until the end of the

12、 period,thus inhibiting the ability to estimate job costs during the period.2.Actual overhead costs can fluctuate seasonally,thus misleading decision makers.The Need for a POHRTo improve your understanding,see“The Need for a Predetermined Rate”in p.742-13Computing Predetermined Overhead RatesThe pre

13、determined overhead rate is computed before the period begins using a four-step process.1.Estimate the total amount of the allocation base(the denominator)that will be required for next periods estimated level of production.2.Estimate the total fixed manufacturing overhead cost for the coming period

14、 and the variable manufacturing overhead cost per unit of the allocation base.3.Use the following equation to estimate the total amount of manufacturing overhead:4.Compute the predetermined overhead rate.Y=a+bXWhere,Y=The estimated total manufacturing overhead cost a=The estimated total fixed manufa

15、cturing overhead cost b=The estimated variable manufacturing overhead cost per unit of the allocation base X=The estimated total amount of the allocation base.2-14Learning Objective 2-2Apply overhead cost to jobs using a predetermined overhead rate.2-15Applying Manufacturing OverheadOverhead allocat

16、ion?The process of assigning overhead cost to jobsPredetermined overhead rateActual amount of the allocation base incurred by the jobOverhead applied to a particular job=X2-16Overhead Application RatePOHR =$4.00 per direct labor-hour$640,000 estimated total manufacturing overhead160,000 estimated direct labor hours(DLH)POHR =PearCo estimates that it will require 160,000 direct labor-hours to meet the coming periods estimated production level.In addition,the company estimates total fixed manufact