managementaccountingchapter5以作業(yè)為基礎(chǔ)的成本計(jì)算(存儲(chǔ)版)
【正文】 Costs Plantwide Pool全廠成本庫(kù) Assign Costs Products Direct Tracing直接追溯 Stage 1: Pool庫(kù) Formation形成 UnitLevel單位水平 Driver Stage 2: Costs Assigned成本分配 4 13 例子 : Belring, Inc. Belring, Inc. produces two telephones: a cordless and a regular model. The pany has the following actual and budgeted data: Budgeted overhead $360,000 Expected activity (DLH) 100,000 Actual activity (DLH) 100,000 Actual overhead $380,000 4 14 Predetermined Overhead Rate = Belring, Inc. Budgeted (estimated) cost Estimated activity usage Predetermined Overhead Rate = $360,000 100,000 DLH Predetermined Overhead Rate = $ per DLH 4 15 The total overhead assigned to actual production is called applied已采用的 overhead (已分配的制造費(fèi)用 ) . Applied overhead = Overhead rate間接費(fèi)用率 x Actual activity output實(shí)際業(yè)務(wù)量 4 16 Belring, Inc. Applied overhead = Overhead rate x Actual activity output = $ x 100,000 DLH = $360,000 4 17 Cordless Regular Prime costs $ 78,000 $ 738,000 Overhead costs: $ x 10,000 36,000 $ x 90,000 324,000 Total manufacturing costs $114,000 $1,062,000 Units produced ? 10,000 ? 100,000 Unit cost $ $ Belring, Inc. PerUnit Cost每單位成本 4 18 Overhead Costs Assign Costs Assign Costs Assign Costs Products Products Stage One: Pool Formation UnitLevel Drivers Stage Two: Costs Assigned Department Rates 部門分配率 Department A Pool Department B Pool Allocation 分?jǐn)? Direct Tracing直接追溯 Driver Tracing 動(dòng)因追溯 4 19 Budgeted overhead $252,000 $108,000 Departmental Data部門數(shù)據(jù) Belring, Inc. Fabrication加工 Assembly裝配 Expected and actual usage (dlh): Cordless 7,000 3,000 Regular 13,000 77,000 20,000 80,000 Expected and actual usage (mh.): Cordless 4,000 1,000 Regular 36,000 9,000 40,000 10,000 4 20 Belring, Inc. Applied已分配 overhead =($ x actual MH) + ($ x actual DLH) = ($ x 40,000) + ($ x 80,000) = $360,000 = $252,000 + $108,000 4 21 Belring, Inc. PerUnit Cost: Departmental Rates 部門分配率 ?單位成本 Cordless Regular Prime costs $ 78,000 $ 738,000 Overhead costs: ($ x 4,000) + ($ x 3,000) 29,250 ($ x 36,000) + ( x 77,000) 330,750 Total manufacturing costs $107,250 $1,068,750 Units produced ? 10,000 ? 100,000 Unit cost $ $ 4 22 過(guò)時(shí)成本法的癥狀 Symptoms of an
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