【正文】 h all jobs, abnormal defective units ?Scrap – a portion of a product or leftover material that has no economic value, relates to specific job or mon to all jobs ?Job order costing benefit and limitations 21 分步成本法 ?分步成本法中的約當(dāng)產(chǎn)量 – 部分完工的數(shù)量用相同工作量所能完工的產(chǎn)品數(shù)量來表示，案例 ?期初存貨 – 計(jì)算公式 ?轉(zhuǎn)換成本 – 直接人工加間接費(fèi)用 Process Costing ? equivalent unit in process costing – partially pleted units expressed in terms of plete unit with the same amount of work, example, page 224 ?Beginning inventory – formula for calculation, page 224 ?Conversion cost – direct labor plus overhead 分批成本法與分步成本法 Job Order versus Process Costing 22 分步成本法 ?分步成本法的成本流程 – 通過流程和部門，都有自己的在制品存貨帳戶，案例，圖表 1C11 ?生產(chǎn)成本報(bào)告的編制步驟 – 五個(gè)步驟 ?Process Costing ?Process costing cost flows – through processes and departments, have its own workinprocess inventory account, example, figure 1C11, page 225 ?Steps in prepare a production cost report – five steps, page 226 分批成本法與分步成本法 Job Order versus Process Costing 23 分步成本法 ?先進(jìn)先出 – 只用當(dāng)期發(fā)生的成本和履行的工作來計(jì)算單位成本，期初在制品存貨與當(dāng)期開始并完工的存貨分開處理，五個(gè)步驟，案例 Process Costing ?First in, first out – calculate the unit cost using only costs incurred and work performed during current period, keep beginning WIP inventory separated from the inventory that begins and finished during current period, five step process, page 227, example 227229 分批成本法與分步成本法 Job Order versus Process Costing 24 分步成本法 ?加權(quán)平均法 – 使用包括當(dāng)期成本和前期成本（期初在制品存貨中那部分）的總和，五個(gè)步驟，案例 ?多部門的生產(chǎn)成本 – 案例 Process Costing ?Weightedaverage method – calculate the unit cost using all costs including both those for the current period and prior periods (part of the beginning WIP inventory), five step process, example, page 230232 ?Production costing in a multidepartment pany – for example, page 232238 分批成本法與分步成本法 Job Order versus Process Costing 25 分步成本法 ?分步成本法下確定存貨水平 – 案例 ?分步成本法下的損耗 – 正常損害和非正常損耗，兩種方法 ?分步成本法的優(yōu)點(diǎn)和局限 Process Costing ?Determining inventory levels in process costing – for example, page 239240 ?Spoilage in process process costing – normal and abnormal spoilage, handled in two ways ?Benefits and limitations of process costing 分批成本法與分步成本法 Job Order versus Process Costing 26 作業(yè)成本法 ActivityBased Costing ?作業(yè)成本法 – 基于作業(yè)所消耗的資源將成本分?jǐn)偨o顧客、服務(wù)和產(chǎn)品，資源成本動(dòng)因，作業(yè)成本動(dòng)因 ?階段一 – 將資源成本（間接費(fèi)用）分配給作業(yè)成本池或作業(yè)中心 ?階段二 – 將作業(yè)成本分配給作業(yè)對象 ?Activitybased costing – assigning costs to customer, services, and products based on an activity’s consumption of resources, resource cost driver, activity cost driver, ?Stage one – resource cost assignment of overhead to activity cost pools or activity centers ?Stage two – activity cost assignment of activity costs to cost objects 27 作業(yè)成本法 ActivityBased Costing ABC的主要步驟 ?步驟 1. 識(shí)別作業(yè)和資源成本 – 單位級，批次級，產(chǎn)品存續(xù)級，設(shè)施存續(xù)級，客戶級 ?步驟 2. 將資源成本分配給作業(yè) – 案例 ?步驟 3. 將作業(yè)成本分配給成本對象 – 公式 Key Steps in ABC ?Step 1. indentify activity and resource cost – unitlevel, batchlevel, productsustaining, facility sustaining, customerlevel ?Step 2. assign resource cost to activities – example, page 242 ?Step 3 assign activity cost to cost objects – formula, page 243 28 什么時(shí)候用 ABC ?公司的產(chǎn)品極為多樣化，復(fù)雜化和不同的數(shù)量 ?很容易發(fā)生成本扭曲的公司 ABC與傳統(tǒng)成本法之間的差異 ?ABC與傳統(tǒng)成本法 – 圖表 1C19 When to Use ABC ?Firms have high product diversity, plexity or volume ?Firms have a high likelihood of cost distortion Differences between ABC and Traditional Costing ?ABC vs. traditional costing – Figure 1C19 作業(yè)成本法 ActivityBased Costing 29 ABC的優(yōu)點(diǎn)和局限 ?優(yōu)點(diǎn) – 減少扭曲，獲得相關(guān)成本，改變產(chǎn)品或作業(yè)設(shè)計(jì)時(shí)知道如何影響成本和價(jià)值，更好地決定添加或舍棄某個(gè)產(chǎn)品線 Benefits and Limitation of ABC ?The benefits – reduce distortion, access to relevant cost, alter product or activity design and know how overall cost and value are affected, better decisions can be made to add or drop a product line 作業(yè)成本法 ActivityBased Costing 30 ABC的優(yōu)點(diǎn)和局限 ?局限 – 不是所有的間接成本都與某個(gè)特定成本動(dòng)因有關(guān)系，需要大量的開發(fā)和維護(hù)時(shí)間，軟件，對變革的抵制，會(huì)計(jì)時(shí)髦，大量的信息，與 GAAP不相符 Benefits and Limitation of ABC ?The limitations – not all overhead cost can be related to particular cost driver, require substantial development and maintenance time, software, resistance to change, accounting initiative, vast amount of information, do not conform to GAAP 作業(yè)成本法 ActivityBased Costing 31 產(chǎn)品生命周期成本法 LifeCycle Costing ?產(chǎn)品生命周期成本法 – 考慮一個(gè)產(chǎn)品或服務(wù)的整個(gè)生命周期，從概念到銷售到保修服務(wù)，案例，成本規(guī)劃和產(chǎn)品定價(jià)的基礎(chǔ)，上游成本，制造成本和下游成本 , 戰(zhàn)略關(guān)注于改善所有三個(gè)階段的成本，在更早期就采取積極的措施 ?Lifecycle costing – consider the entire life cycle of a product or service, from concept through sales and warranty services, example, page 245, basis for cost planning and product pricing, upstream costs, manufacturing cost, downstream costs, strategy focus on improving costs in all three phases, proactive in the earlier phases 32 其他成本法 Other Costing Methods 營運(yùn)成本法 ?營運(yùn)成本法 – 將分批成本法與分步成本法相結(jié)合，將直接材料分配給批次，直接人工和間接費(fèi)用與分步成本法相同，圖表 1C20, 1C21 Operation Costing ?Operation costing – bine job costing with process costing, assign direct material to each job or batch, direct labor and overhead similarly to process costing, example, Figure 1C20, page, 1C21, page 246 33 其他成本法 Other Costing Methods 營運(yùn)成本法 ?后推成本法 – 及時(shí)制系統(tǒng)，與四步驟循環(huán)的連續(xù)追蹤成本不同，忽略部分或全部會(huì)計(jì)分錄，用正常或標(biāo)準(zhǔn)成本逆向追溯發(fā)生的成本，跳過在制品存貨分錄，節(jié)約會(huì)計(jì)成本，缺乏清晰的審計(jì)跟蹤 Operation Costing ?Backflush costing – just in time system, contrast with sequential tracking costs through a fourstage cycle, omit some or all of the journal entries, normal or standard cost are