cost04jobordercosting(成本管理會(huì)計(jì)-復(fù)旦,洪劍鞘)(參考版)
2025-02-20 02:17本頁(yè)面
【正文】 16,000 = $25 ? What is the budgeted indirect cost rate? ? $96,000 247。 62,000 = 5% ? Actual manufacturing overhead rate is $ per machine hour ($65,100 247。 $104,800 = % 4 30 Two Major Cost Objects 1 Products 2 Responsibility centers 4 31 What are Source Documents? ? They are the original records that support journal entries in an accounting system. 4 32 What is a Job Cost Record? ? It is a document that records and accumulates all the costs assigned to a specific job. ? It is the basic record for product costing. 4 33 What is a Materials Requisition Record? ? It is the form used to charge job cost records and departments for the cost of direct materials used on specific jobs. 4 34 What is a Labor Time Record? ? It is used to charge job cost records and departments for labor time used on specific jobs. ? It shows the time each employee spent on individual jobs. 4 35 Learning Objective 4 Distinguish actual costing from normal costing 4 36 Actual Costing System... – is a jobcosting system that uses actual costs to determine the cost of individual jobs. ? Actual costing is a method of job costing that traces indirect costs to a cost object by using the actual directcost rate(s) times the actual quantity of the direct cost input(s). 4 37 Normal Costing... – is a costing method that allocates indirect costs based on the budgeted indirectcost rate(s) times the actual quantity of the cost allocation base(s). 4 38 Normal Costing ? Assume that D. L. Sports budgets $60,000 for total manufacturing overhead costs and 2,400 machine hours. ? What is the budgeted indirectcost rate? ? $60,000 247。 4 7 成本核算流程－對(duì)外報(bào)告 一項(xiàng)成本費(fèi)用發(fā)生 生產(chǎn)成本還是期間費(fèi)用？ 期間費(fèi)用 損益表 ——管理費(fèi)用 ——銷售費(fèi)用 ——財(cái)務(wù)費(fèi)用 基本生產(chǎn)成本還是輔助生產(chǎn)成本？ 4 8 成本核算流程－對(duì)外報(bào)告 輔助生產(chǎn)成本明細(xì)帳 直接成本還是間接成本？ 基本生產(chǎn)成本明細(xì)帳 制造費(fèi)用明細(xì)帳 當(dāng)期損益 4 9 成本核算流程－對(duì)外報(bào)告 基本生產(chǎn)成本明細(xì)帳（成本計(jì)算單） 完工產(chǎn)品成本 期末在產(chǎn)品成本 損益表 ——銷售成本 資產(chǎn)負(fù)債表 ——存貨 4 10 Learning Objective 1 Describe the building block concepts of costing systems 4 11 Building Block Concepts of Costing Systems ? The following five terms constitute the building blocks that will be used in this chapter: n A cost object is anything for which a separate measurement of costs is desired. 4 12 Building Block Concepts of Costing Systems 1. Direct costs of a cost object are costs that are related to the particular cost object and can be traced to it in an economically feasible way. 2. Indirect costs of a cost object are costs that are related to the particular cost object but cannot be traced to it in an economically feasible way. 4 13 Building Block Concepts of Costing Systems ? The relationship among these three concepts is as follows: Direct Costs Cost Tracing Cost Object Indirect Costs Cost Allocation Cost Assignment 4 14 4 Cost pool is a grouping of individual cost items. 5 Cost allocation base is a factor that is the mon denominator for systematically linking an indirect cost or group of indirect costs to a cost object. Building Block Concepts of Costing Systems 4 15 Learning Objective 2 Distinguish between job costing and process costing 4 16 JobCosting and ProcessCosting Systems ? There are two basic systems used to assign costs to products or services: n Job costing n Process costing 4 17 JobCosting and ProcessCosting Systems ? In a jobcosting system, the cost object is an individual unit, batch, or lot of a distinct product or service called a job. ? In process costing, the cost object is masses of identical or similar units or a product or service. 4 18 JobCosting and ProcessCosting Systems ? Process costing allocates costs among all the products manufactured during that period. 4 19 JobCosting and ProcessCosting Systems Jobcosting Processcosting system system Distinct units Masses of identical of a product or similar units of a or service product or service 4 20 Learning Objective 3 Outline a s
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