產(chǎn)品成本計算和分批成本計算法-預覽頁
【正文】 制造費用分配示例 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，實際的人工工時數(shù)是 170000美元。怎么辦？ McGrawHill/Irwin 318 Overapplied and Underapplied Manufacturing Overhead 多分配或少分配制造費用 Work in Process 在產(chǎn)品 Finished Goods 產(chǎn)成品 Cost of Goods Sold 產(chǎn)品銷售成本 $30,000 may be allocated to these accounts. 把 30000美元分配給下列帳戶 $30,000 may be closed directly to cost of goods sold. 把 30000美元全部直接計入 產(chǎn)品銷售成本 Cost of Goods Sold 產(chǎn)品銷售成本 RoseCo’s Method 玫瑰公司采用本方法 OR McGrawHill/Irwin 319 Overapplied and Underapplied Manufacturing Overhead Summary多分配或少分配制造費用 —— 總結 A l t e r n a t i v e 1 A l t e r n a t i v e 2 方案 2I f M a n u f a c t u r i n g 方案 1 C l o s e t o C o s t O v e r h e a d i s . . . A l l o c a t i o n o f G o o d s S o l d如果制造費用被 ……. 分配 計入產(chǎn)品銷售成本U N D E R A P P L I E D I N C R E A S E 增加 I N C R E A S E 增加少分配（分配數(shù) 實際數(shù)） W o r k i n P r o c e s s 在產(chǎn)品 C o s t o f G o o d s S o l d 銷售成本( A p p l i e d O H i s l e s s F i n i s h e d G o o d s 產(chǎn)成品t h a n a c t u a l O H ) C o s t o f G o o d s S o l d 銷售成本O V E R A P P L I E D D E C R E A S E 減少 D E C R E A S E多分配（分配數(shù) 實際數(shù)） W o r k i n P r o c e s s 在產(chǎn)品 C o s t o f G o o d s S o l d 銷售成本( A p p l i e d O H i s g r e a t e r F i n i s h e d G o o d s 產(chǎn)成品t h a n a c t u a l O H ) C o s t o f G o o d s S o l d 銷售成本McGrawHill/Irwin 320 演講完畢，謝謝觀看！
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