成本與管理會(huì)計(jì)亨格瑞第13版英文版ca18(編輯修改稿)
2025-02-12 10:47 本頁(yè)面
【文章內(nèi)容簡(jiǎn)介】 the cost of ending workinprocess inventory. Spoilage,conts. Example P513(641) Spoilage,conts. Example P513(641) Spoilage,conts. P514(642) Spoilage,conts. P516(644),WA Mehhod Spoilage,conts. P516(644),WA Method Spoilage,conts. P517(645),FIFO Method Spoilage,conts. P517(645),FIFO Method Spoilage,conts. ?Accounting for spoilage in processcosting systems using the standardcosting method is very similar to the standardcosting method discussed in the previous chapter. P518(646) ? The only difference is that the normal and abnormal units are treated as additional unit groups for which costperequivalentunit needs to be calculated and costs assigned. Spoilage,conts. ? Accounting for spoilage in processcosting systems using the standardcosting method is very similar to the standardcosting method discussed in the previous chapter. ? Costs are assigned to normal and abnormal spoilage units using standard costs. ? As with the weightedaverage and FIFO methods, the costs of normal spoilage are included in the total costs to account for and the costs assigned to units pleted and transferred out. Spoilage,conts. P519(647),SC Method Spoilage,conts. P519(647),SC Method Spoilage,conts. ?The inspection point is the stage of pletion at which products are examined to determine if they are acceptable units. P520(648) ? Spoilage is typically assumed to occur at the stage of pletion where inspection takes place. Spoilage,conts. ? The concepts of normal and abnormal spoilage also apply to jobcosting systems. ? Abnormal spoilage is a period cost and treated as an expense of the period in which it occurs. ? Normal spoilage is inventoriable and included as a cost of the product. ? Companies frequently distinguish between normal spoilage attributable to a specific job from normal spoilage mon to all jobs. Spoilage,conts. ? The concepts of normal and abnormal spoilage also apply to jobcosting systems. P520(648) ? When normal spoilage is considered attributable to a specific job, that job bears the cost of the spoilage. ? When normal spoilage is considered attributable to all j
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