產(chǎn)品成本計算和分批成本計算法(文件)
【正文】 年度內(nèi)多分配了 30000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(nèi)總計分配給各個生產(chǎn)批次多少制造費用？ McGrawHill/Irwin 316 SOLUTION 解答 Applied Overhead = POHR Actual Direct Labor Hours Applied Overhead = $ per DLH 170,000 DLH = $680,000 RoseCo’s actual overhead for the year was $650,000 and a total of 170,000 directlabor hours were worked. Using RoseCo’s predetermined overhead rate of $ per directlabor hour, how much overhead was applied to all of RoseCo’s jobs during the year? 玫瑰公司一年的實際制造費用是 650000美元，實際人工工時數(shù)是 170000美元。估計每年的制造費用為 640000美元。 Manufacturing Overhead Costs 制造費用 POHR = Budgeted manufacturing overhead cost 預計制造費用總額 Budgeted amount of cost driver (or activity base)成本動因預計數(shù) Overhead applied分配的費用 = POHR Actual activity 實際作業(yè) Based on estimates, and determined before the period begins 基于估計，在會計期初確定 Actual amount of the allocation base, such as direct labor hours, incurred during the period 作為分配依據(jù)的實際數(shù)量，例如會計期間發(fā)生的直接工時數(shù)。 Apply overhead to each job using a predetermined rate. 用一個預定的費用分配率把各間接費用分配給每批產(chǎn)品。 ? Mass produced in automated continuous production process. 自動化連續(xù)生產(chǎn)過程的大量生產(chǎn)。 McGrawHill/Irwin 33 Process Costing 分步成本計算法 JobOrder Costing 分批成本計算法 ? Used for production of small, identical, low cost items. 用于大量同質產(chǎn)品的成本計算。 ? Batchproduction operations 批量生產(chǎn) ? Multiple products in batches of relatively small quantity. 多種產(chǎn)品的生產(chǎn)組合，但每種產(chǎn)品的規(guī)模也相對不大 Types of ProductCosting Systems 產(chǎn)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 37 ? Typical joborder cost applications: 典
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