產品成本計算和分批成本計算法-wenkub
2023-03-14 15:01:56 本頁面
【正文】 4 Typical process cost applications:典型的分步法應用于： ? Petrochemical refinery 化工廠 ? Paint manufacturer 油漆制造商 ? Paper mill 造紙廠 Types of ProductCosting Systems 產品成本計算法的種類 Process Costing 分步成本計算法 JobOrder Costing 分批成本計算法 McGrawHill/Irwin 35 Types of ProductCosting Systems 產品成本計算法的種類 Process Costing 分步成本計算法 JobOrder Costing 分批成本計算法 ? Used for production of large, unique, highcost items. 用于大批量的單一產品生產 ? Built to order rather than mass produced. 用于按訂單生產 ? Many costs can be directly traced to each job. 許多成本可以直接追溯到每批工作 McGrawHill/Irwin 36 ? Jobshop operations 分批作業(yè) ? Products manufactured in very low volumes or one at a time. 產品每次生產的批量都不大。 Accumulating Costs in a JobOrder Costing System 分批成本計算法下的累積成本 McGrawHill/Irwin 311 Overhead is applied to jobs using a predetermined overhead rate (POHR) based on estimates made at the beginning of the accounting period. 運用預定的制造費用分配率（ POHR） 將制造費用分配給各批次。 POHR在會計期開始時估計確定。 請問：玫瑰公司預計的制造費用分配率是多少？ Overhead Application Example 制造費用分配示例 McGrawHill/Irwin 314 $640,000 160,000 directlabor hours (DLH) POHR = POHR = $ per DLH For each direct labor hour worked on a job, $ of factory overhead will be applied to the job. 對于每個實際人工工時，將分配 4美元的制造費用。 該公司的預定制造費用分配率是每工時 4美元，在年度內總計分配給各個生產批次多少制造費用？ Overhead Application Example SOLUTION Applied Overhead = POHR Actual Direct Labor Hours Applied Overhead = $ per DLH 170,000 DLH = $680,000 RoseCo has overapplied overhead for the year by $30,000. What will RoseCo do? 玫瑰公司在本
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