成本會計復習提綱精簡版

1、 CHAPTER1 INTRODUCTION TO COST ACCOUNTING identifies, collects, measures, classifies, and reports information that is useful to cost management：managers in costing (determining what something costs), planning, controlling, and decision making 成本會計是收集、整理成本信息，計算產品、勞動等成本對象的成本，并什么是成本會計：利用成本信息來編制企業(yè)的財務報表、

2、進行成本控制和為企業(yè)的內部經營與決策踢空依據(jù)的 管理活動。 問答：Explain the relationship between the Financial Accounting System and the Cost Management System？ A financial accounting system is mainly concerned with producing information for the 答案：companys external users. Financial accounting information is used for investment d

3、ecisions, stewardship evaluation, activity monitoring, and regulatory measures. The rules that govern a financial accounting system are defined by the Securities Exchange commission (SEC) and the Financial Accounting Standards Board (FASB). Outputs of a financial accounting system include the standa

4、rd financial statements which include the income statement, balance sheet, and the statement of cash flows. nagement system is concerned with producing information for the companys The cost mainternal users and is designed to meet management objectives. A cost management system has three broad objec

5、tives - to provide information on: costing of products and services, planning and control activities, and decision making activities. CHAPTER 2 BASIC COST MANAGEMENT CONCEPTS 基本概念：may They costs anything for which are measured and assigned. are Cost Objects ?include: products, customers, departments

6、, projects, activities, and so on. a bicycle is a cost object when you are determining the cost to produce a Example： bicycle. A basic unit of work performed within an organization. Activity: ? setting up equipment, moving materials, maintaining equipment, and Example： designing products. Costs that

7、 cannot be easily and accurately traced to a cost object.Indirect costs: ? the salary of a plant manager, where departments within the plant are ： Exampledefined as the cost objects. Costs that can be easily and accurately traced to a cost object.Direct costs: ? the salary of a supervisor of a depar

8、tment, where the department is defined ：Example as the cost object, or bricks delivered to a house that is being constructed by a contractor, where the house is the cost object. Traceability: The ability to assign a cost to a cost object in an economically feasible ?way by means of a causal relation

9、ship. The factors that cause changes in resource usage, activity usage, cost, and Driver: ?revenues. The least accurate cost assignment method. Often, no causal relationship Allocation: ?exists between the cost and the basis used to assign the cost to the cost object.Assignment of indirect costs to

10、cost objects is called allocation. Prime Cost is the sum of direct materials cost and direct labor cost. Conversion Cost is the sum of direct labor cost and overhead cost. EXTERNAL FINANCIAL STATEMENTS Income statement rely on: Cost of goods manufactured Cost of goods sold Production costs are assig

11、ned to products or services and do not become expenses until the point of sale. Marketing and administrative costs are period costs and are deducted as an expense on the income statement in the period incurred. Nonproduction costs do not appear on the balance sheet. Example:The cost of goods sold fo

12、r the Tricky Corporation for the month of June 2011 was $450,000. Work-in-process inventory at the end of June was 95 percent of the work-in-process inventory at the beginning of the month. Overhead is 80 percent of the direct labor cost. During the month, $110,000 of direct materials were purchased

13、. Revenues for Tricky were $600,000, and the selling and administrative costs were $70,000. Other information about Trickys inventories and production for June was as follows: Ending inventories-June 30 Direct materials $ 19,000 ? Work in process 105,000 Finished goods Beginning inventories-June 1 $

14、 22,200 Direct materials 40,000 Work in process Finished goods 208,500 Required: a. Prepare a cost of goods manufactured and cost of goods sold statements. b. Prepare an income statement. What are the prime costs, conversion costsc. , and period costs? ANS: Tricky Corporation Statement of Cost of Go

15、ods Manufactured For Month of June 2011 Direct materials: $ 22,200 Beginning inventory* 110,000 Add: Purchases* $132,200 Materials available 19,000 Less: Ending inventory* $113,200 Direct materials used in production 128,500 Direct labor 102,800 0.80) ($128,500 ?Manufacturing overhead$344,500 Total

16、manufacturing costs added 40,000 Add: Beginning work in process * 38,000 0.95) ($40,000 Less: Ending work in process ?$346,500 Cost of goods manufactured (from COGS statement) $19,000 = $113,200 DM used = $22,200 + $110,000 $208,500 = $346,500 CGM = $450,000 + $105,000 DM + DL + MOH Total manufactur

17、ing costs added = $344,500 = 113,200 + DL + MOH $231,300 = DL + MOH $231,300 = DL + MOH = 0.80 DL $231,300 = DL + .8DL $231,300 = 1.8DL $128,500 = DL MOH = 0.80 DL MOH = 0.80 128,500 = 102,800 Tricky Company Statement of Cost of Goods Sold For Month of June 2011 $346,500 Cost of goods manufactured 2

18、08,500 Add:Beginning finished goods* $555,000 Cost of goods available for sale 105,000 Less: Ending finished goods* $450,000 Cost of Goods Sold*These items are provided. Tricky Company Income Statement For Month of June 2011 $600,000 Sales* Less: Cost of goods sold*: $346,500 Add: Cost of goods manu

19、factured 208,500 Beginning inventory finished goods* $555,000 Cost of goods available for sale 105,000 Less: Ending inventory finished goods* 450,000 $150,000 Gross margin Less operating expenses: 70,000 Selling expenses* Administrative expenses* 80,000 Operating Income $ Conversion costs= direct la

20、bor and overhead = = $128,500 + $102,800 = $231,300 Prime costs = DM + DL = $113,200 + $128,500 = $241,700 Period costs = $70,000 CHAPTER3 COST BEHAVIOUR 定義：成本總額與特定業(yè)務量在數(shù)量方面的依存關系（whether a cost changes when the level of output changes）。 1. 基本概念 fixed cost：in total are constant within the relevant ran

21、ge as the level of the activity driver varies. variable cost：in total, vary in direct proportion to changes in an activity driver. mixed cost：the cost that have both a fixed and a variable component. 在相關范圍內，隨著業(yè)務量的增加，總固定成本保持不變，單位固定成本逐漸減少，總變動成本逐漸增加，單位變動成本保持不變。相關范圍（relevant range）不會改變固定成本和變動成本性態(tài)的有關區(qū)間和業(yè)

22、務量的特定變動范圍。 2. 分解混合成本 1) 三種定量方法：高低點法，散點圖法，最小二乘法 的值）V與F（需要估算 Y = F + VX 高低點法（high-low method） 基本原理：兩點確定一條直線 注意：一定要選取業(yè)務量的最高與最低的兩點為目標（highest activity level and lowest activity level）也就是X軸上的最大最小值。千萬不要錯選了成本的最高最低點。 *例題：3-4書上P62頁 優(yōu)點：1.客觀；2.計算簡單 缺點：1.可能選到異常點（outlier）；2.即使不是異常點，選到的兩個點可能不具有代表性 CHAPTER4 ACTIVI

23、TY-BASED COSTING 定義：作業(yè)成本法是以作業(yè)為核算對象，通過作業(yè)成本動因來確認和計量作業(yè)量，進而以作業(yè)成本動因分配率來對多種產品合理分配簡介費用的成本計算方法 activitya cost accounting system that uses both unit and nonunit based cost drivers to assign based cost costs to cost objects by first tracing costs to activities and then tracing costs from activities (ABC) to p

24、roducts. system 單位層次下的成本計量方法分配制造費用 預定的制造費用分配率（predetermined overhead rate）= budgeted annual overhead / budgeted annual driver level 已分配的制造費用（applied overhead）= overhead rate activity driver usage 兩種：1.plantwide rates ；2.departmental rates Plantwide rates: 只用一個動因來分配成本，一般就是direct labor hour，然后得到唯一的pla

25、ntwide rate 來計算applied overhead. 書上例題：4-1 P92頁 制造費用差異（overhead variance）= actual overhead applied overhead 如果actual overhead大于applied overhead,則該overhead variance稱為underapplied overhead 如果actual overhead小于applied overhead,則該overhead variance稱為overapplied overhead 對制造費用差異的處理： 如果該制造費用差異是不重要的（immateria

26、l）：則全部分配到COGS中去； 如果該制造費用差異是重要的（material）：則按比例分配到WIP inventory，finished goods inventory 和COGS中去。 書上例題：4-2 P93頁 Departmental rates： 第一步：確定每個部門所應使用的動因，然后計算出所有的部門制造費用率（departmental rate），有n個部門就會有n個部門制造費用率； 第二步：用這n個部門制造費用率將所有的制造費用分配到每種產品中去。 書上例題：4-3 P96頁 的缺陷：departmental rate 和Plantwide rate當overhead cos

27、t 占總成本的比率較低時，這兩種簡單易算的方法很適用；但是，當overhead cost占總成本的份額較高時，如果：1.非單位層次的制造費用比重太高，以及2.產品的多樣性程度太高，那么使用這兩種方法會造成成本扭曲（cost distortion），既制造費用分配不準確。 注意: 如果非單位層次動因的比例一致，就不會有成本扭曲。 某種產品使用每個作業(yè)的比率稱之為消耗率（consumption ratio） 作業(yè)成本法分配制造費用 成本歸集到作業(yè)，作業(yè)歸集到產品。 步驟一：利用每個activity所對應的activity driver計算作業(yè)率（activity rate） activity ra

28、te =activity overhead cost/activity usage 有n個activity，就會有n個activity driver，也就會有n個activity rate 步驟二：把某個產品實際消耗的每種作業(yè)的作業(yè)量乘以對應的activity rate，再加總便可得到該產品所使用的overhead costproduct cost = activity rate activity usage 書上例題： 4-5 P101頁 例題 The Juneau plant produces two calculators and has two production departmen

29、ts: assembly and packaging. Information for the products is given below: Deluxe Regular Total Units produced 20,000 200,000 Prime costs $160,000 $1,500,000 $1,660,000 Direct labor hours 20,000 160,000 180,000 Number of setups 60 40 100 Machine hours 10,000 80,000 90,000 Inspection hours 2,000 16,000

30、 18,000 Number of moves 180 120 300 The following table presents activity information about the departments and products: Assembly Packaging Total Direct labor hours: Deluxe 10,000 10,000 20,000 Regular 150,000 10,000 160,000 Total 160,000 20,000 180,000 Machine hours: Deluxe 2,000 8,000 10,000 Regu

31、lar 8,000 72,000 80,000 Total 10,000 80,000 90,000 Overhead Costs: Setting equipment $120,000 $ 120,000 $240,000 Moving material 60,000 60,000 120,000 Machining 20,000 180,000 200,000 Inspection 16,000 144,000 160,000 Total $216,000 $504,000 $720,000 Required: a. Compute the predetermined overhead r

32、ate for each department if Assembly uses labor hours and Packaging uses machine hours. b. Calculate the per unit cost for each product if departmental overhead rates are used. (Round to 2 decimal places.) c. Compute the predetermined plant-wide overhead rate based on direct labor hours. d. Calculate

33、 the per unit cost of each product if a plantwide overhead rate is used. (Round to 2 decimal places.) e. Calculate the overhead rates for each overhead activity. f. Calculate the per unit cost of each product if a activity rates are used to assign overhead. (Round to 2 decimal places.) ANS: a. Assem

34、bly $ 216,000 Labor hours 160,000 Overhead rate $1.35 Packaging $504,000 Machine hours 80,000 Overhead rate $6.30 b. Deluxe Regular Units 20,000 200,000 Prime costs $160,000 $1,500,000 Overhead applied to production Assembly: 1.35 x 10,000 13,500 1.35 x 150,000 202,500 Packaging 6.30 x 8,000 50,400

35、6.30 x 72,000 453,600 Total $223,900 $2,156,100 Overhead per Unit $11.20 $10.78 c. $720,000/180,000 = $4 per labor hour d. Deluxe Regular Units 20,000 200,000 Prime costs $160,000 $1,500,000 Overhead costs 4 x 20,000 80,000 4 x 160,000 640,000 - Total costs $240,000 $2,140,000 Unit cost $10.70 $12 e

36、. Activity Cost Driver Activity Rate 100 Setting up equip $240,000 $2,400 per setup 300 $120,000 Moving material $400 per move 90,000 Machining $200,000 $2.22 machine hour 18,000 Inspecting $160,000 $8.89 per inspection hours f. Deluxe Regular 20,000 Units 200,000 $160,000 Prime costs $1,500,000 Ove

37、rhead costs: Setting up $2,400 x 60 144,000 $2400 x 40 96,000 Moving materials 72,000 $400 x 180 $400 x 120 48,000 Machining $2.22 x 10,000 22,200 $2.22 x 80,000 177,600 Inspecting 17,780 $8.89 x 2000 $8.89 x 16,000 142,240 $415,980 Total costs $1,963,840 Unit cost $20.80 $9.82 主要作業(yè)（primary activity

38、）：最終成本對象（final cost object）所消耗的作業(yè) 次級作業(yè)（secondary activity）：中間成本對象（intermediate cost object）所消耗的作業(yè) 把次級作業(yè)分配到主要作業(yè)中去書上例題4-6 P108頁 CHAPTER 5 PRODUCT AND SERVICE COSTING:JOB-ORDER SYSTEM基本概念： The differences between job-order costing and process costing: 1. A job-order costing system accumulates productio

39、n costs by job; a process-costing system accumulates production costs by process. 2. The job-order costing system uses a single work-in-process account, while the process-costing system has a WIP account for every process. 3. Job-order costing is suitable for operations that produce custom-made prod

40、ucts that receive different doses of manufacturing costs. Process costing, on the other hand, is suitable for operations that produce homogeneous products that receive equal doses of manufacturing costs in each process. 分批法的基本特點： 以產品的批別（或定單）作為成本計算對象。1 ）來分配的。2制造費用是按照預定分配率（predetermined overhead rate成

41、本計算期不固定。與生產周期一致，與會計報告期不一致。但要注意，分3 批法下仍然要按月結帳。 完工產品與在產品費用分配一般不存在，因為：4 全為完工產品成本. 全部完工 在產品月末狀態(tài) 全未完工.全為在產品成本 部分完工.一般不分配 關于制造費用（Manufacturing overhead）的分配問題 一. 對overhead control這個賬戶的理解： 1. 可分解為3個賬戶：實際數(shù)、計劃數(shù)、差異數(shù) 2. Overhead Control Overhead Control actual overhead applied overhead actual overhead applied o

42、verhead overhead variance overhead variance (under applied) (over applied) 值得注意的是，只有applied overhead才能夠分配到 WIP 中，因為 job-order costing 采用normal costing的方法。 二對overhead variance的處理： 賬戶Cost of Goods Sold1. 當差異額沒有達到重要性水平時，直接將其轉至2. 當差異額達到重要性水平時，按一定比率分配至WIP ,FG 和Cost of Goods Sold 三個賬戶中。 CHAPTER 6 PROCESS

43、COSTING 定義：分步法是以產品的品種及其所經過的生產步驟作為成本計算對象，歸集生產費用，計算各種產品成本及其各步驟成本的一種方法。它主要適用于大量大批復雜生產的企業(yè)，如紡織、冶金、造紙等大量大批多步驟生產類型的企業(yè)。 分步法的基本特點： 1. 成本計算對象為各種產品的生產步驟和產品品種。 2. 成本計算是定期于月末進行。與會計報告期一致，和生產周期不一致。 3. 生產費用需要在完工產品與在產品之間分配。 各步驟之間需進行成本結轉。 4.賬戶來表示的成本流轉示意圖（假設無在產T5. 成本計算采用累加的方法。用 品）： Units to account for 基本概念圖： Unit inf

44、ormation Units accounted for 1. 生產報告（Production report） Costs to account for Cost information Costs accounted for WIP _ Beginning WIP Costs to account for 2. Current costs Costs of units transferred out Costs accounted for _ Ending WIP 3. 約當產量（Equivalent units） (1)加權平均法（Weighted average method） Equi

45、valent units DM CC TIC Units completed/transferred out xx xx xx Units, ending WIP xx xx xx Equivalent units of output xx xx xx (2)先進先出法（FIFO method） Units 即 completed/transferreout d Equivalent units DM CC TIC Units started and completed xx xx xx Units, beginning WIP xx xx xxUnits, ending WIPxxxxxx

46、Equivalent units of output xx xx xx 加權平均法的應用 加權平均法（Weighted average method） 該方法是不考慮產品在何時加工制造，也就是不需要知道哪些完工產品是來自于期初在產品，哪些是在本期投入已被加工完成的，只要將期初在產品成本與本期發(fā)生的成本加在一起計算加權平均單位成本，然后進行分配。 Cost of goods transferred out 本月發(fā)出存貨的數(shù)量存貨單位成本本月發(fā)出存貨的成本= Cost of ending WIP 月末庫存存貨的數(shù)量存貨單位成本本月月末庫存存貨成本= 例題Zoo Company manufactur

47、es a product that passes through two departments, Assembly and Finishing. In the Finishing Department, materials are added at the end of the process. Conversion costs are incurred uniformly throughout the process. During the month of December, the Finishing Department received 60,000 units from the

48、Assembly Department. The transferred-in cost of the 60,000 units was $69,900. Costs added by Finishing during December included the following: Direct materials $35,200 56,000 Direct labor 25,600 Overhead On December 1, the Finishing Department had 10,000 units in inventory that were 30 percent compl

49、ete with respect to conversion costs. On December 30, 12,000 units were in inventory, one-third complete with respect to conversion costs. The costs associated with the 10,000 units in beginning inventory were as follows: Transferred in $11,650 8,750 Direct labor 4,000 Overhead Required: Prepare a c

50、ost of production report using the weighted average method. ANS: Zoo Company Finishing Department For the Month of December Unit Information Units to account for: 10,000 Units, BWIP Units started 60,000 Units to account for 70,000 Equivalent Units Units accounted for: Conversion Phys. flow Trans. in Materials 58,000 58,000 58,000 Units completed 58,000 4,000 12,000 - 12,000 Units, EWIP 62,000 70,000 Units accounted for 70,000 58,000 Cost Information Costs to account for: Total Conversion Trans.-in Materials $ 24,400 $12,750 $ BWIP - $11,650 186,700