【正文】 第四章 制造費用的核算 Cost for Production Overhead 一 、 制造費用的 概述： （ 一 ） 制造費用的定義 Overhead: Expenditure on labor, materials or services, which cannot be economically identified with a specific saleable cost unit. （ : indirect material, indirect labour and indirect expense)（ CIMA） ? 制造費用是指企業(yè)為生產(chǎn)產(chǎn)品 （ 或提供勞務 ） 而發(fā)生的應該計入產(chǎn)成本但沒有專設成本項目的各項生產(chǎn)費用 。 ? (二 ） 制造費用的兩個特點： 1. 屬于生產(chǎn)產(chǎn)品所發(fā)生的費用 ， 應計入產(chǎn)品成本； 2. 不能直接計入產(chǎn)品成本 ， 而需要分配計入產(chǎn)品成本； 一、制造費用概述 （ 三 ） 制造費用的內(nèi)容： 1. 生產(chǎn)單位管理人員工資 、 獎金以及按工資總額 14%提取的職工福利費； 2. 折舊費 、 修理費及經(jīng)營性租賃費等； 3. 生產(chǎn)單位一般性消耗的機物料 、 低質(zhì)易耗品 、 取暖費 、 水電費 、 辦公費 、保險費 、 設計制圖費 、 試驗檢驗費 、 勞動保護費及季節(jié)性或修理期間的停工損失等等 . （四）制造費用的六個來源： (Six sources of overhead cost) 1. The purchase analysis（ 購買原材料直接領(lǐng)用） 2. Issues from stock. 3. Payroll Analysis the source of indirect labor cost. 4. Salaries analysis 5. Journal entries (日記賬 ) 6. Petty Cash book（ 小額現(xiàn)金出納簿） 二 . 固定資產(chǎn)折舊費的核算 （一）折舊的定義： 折舊費用指固定資產(chǎn)在使用過程中由于損耗而逐漸轉(zhuǎn)移到成本費用中的那部分價值。 ? 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 major overhauls （二） Three depreciation methods will be explored: 1. 直線折舊法 （ Straight Line） 2. 余額遞減法 （ Reducing or Diminishing Balance） 3. 機器工時法 （ Machine Hour） 折舊方法：直線折舊法 （ Straight Line） ? Cost of machine: 60,000pounds, estimated residual value 8,000pounds, estimated life is 4years. Expected use: ? Year 1 4,000 hours ? Year2 6,000 hours ? Year3 5,000 hours ? Year4 1,000 hours ? Straight line method: depreciation for each year =(60,000pounds8,000pounds)/4=13,000 pounds 折舊方法：余額遞減法 （ Reducing or Diminishing Balance） ? The percentage =%(1 n√residual value/Original cost)*100% ? Y1: % of 60,000pounds=23,742 pounds ? Y2: % of (60,00023,742)=14,347pounds ? Y3: % of (60,00038,089)=8,670 pounds ? Y4: %of (60,00046,759)=5,239pounds ? Rounding adjustment needed 2 ? Total depreciation cost =52,000pounds ? An argument: in the first year the deprecation charge is high, however, the maintenance costs are low。 in the last year the maintenance costs are high, , the depreciation charge is low. 折舊方法：機器工時法 （ Machine Hour） ? Cost of machine: 60,000pounds, estimated residual value 8,000pounds, estimated life is 4years. Expected use: ? Year 1 4,000 hours ? Year2 6,000 hours ? Year3 5,000 hours ? Year4 1,000 hours ? Solution: Rate=52,000/16,000= per hour ? year 1 4,000*=13,000pounds ? year 2 6,000*=19,500pounds ? year 3 5,000 *=16,250pounds ? year 4 1,000*=3,250pounds ? Total cost 52,000pounds 三、制造費用的歸集及分配 ? 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 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（ 保險費 ） ” . ? 折舊費的分配：按固定資產(chǎn)的使用車間、部門進行匯總，并通過編制折舊費用分配表分配計入產(chǎn)品成本和期間費用中。 三、制造費用的歸集及分配 .: Most of the overhead costs can be allocate cost. Less need to apportion (sharing) . 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(可以追溯到具體的成本中心時） Apportionment（ Costs shared by more than two cost centres) 即不能確定或者追溯給具體的成本中心時） Absorption (將匯集的成本從成本中心分配給具體成本對象產(chǎn)品或服務） Introduction of overhead absorption ? Production overhead through allocation and apportionment, has been charged to production cost centers, ready for absorbing into the cost unit. ? Overhead absorption rate is defined as a means of attributing overhead to a product or service, based for example, on direct labor hours, direct labor cost or machine hours etc.. ? Full cost absorption is that no items of production overhead (electricity, gas, supervision machine repairs, canteen, depreciation and heating, etc.) are left out. Predetermined Production Overhead Rate Why need the predetermined production overhead rate: 1. It is inconvenient to wait until the actual overhead has been collected at the end of period, 2. Also, some business need selling prices to be quoted before order are obtained, therefore there is a need for predetermined rate :Predetermined production overhead rate are based on budgeted production overheads, not actual production overheads. 計劃單位制造費用分配的成本差異及帳務處理 (Treatments for Under/overabsorbed overhead ） ? Budgeted production overhead 84, 000pounds ? Budgeted machine hours 7000 hrs ? Therefore, budgeted or predetermined production overhead rate=84, 000pounds/ 7000 hrs=12 pounds per hour, ? this figure are set advance, at end of the budget period, actual figure are: ? Actual production overhead 81, 600 pounds ? Actual machine hour 6,300 hrs ? Therefore, the absorbed production overhead is 6,300*12=75, 600 pounds, by paring the absorbed overhead with actual overhead of 81, 600。 there is 6000 pounds underabsorbed. 計劃單位制造費用分配的成本差異及帳務處理 (Treatments for Under/overabsorbed overhead ） ? As the actual production overhead will never be as budgeted, cost will never be exactly absorbed, there es over/underabsorbed overhead. ? Under/overabsorbed overhead is by paring the absorbed one not budgeted overhead with actual incurred overhead. ? The reasons for underabsorption（ actualabsorb) may be as followings: 1.