成本公式匯總

1、、 Accounting for materials1 EOQ1 D1 DTC方5-屈叫Q字Co=costofp lac ing one order Ch= holdi ng per unit D=dema nd annum Q=re-order qua ntity Annual stockhold ing Costs =-* Q2兀 AnnualDordering二-*costperstock11EBQ邊生產(chǎn)一邊消費(fèi) Q=batch size D=dema nd per annumCh=cost of holding one unit for one yearCo=cost of setti

2、ng a batch ready to be p roduceR=annual repleni shme nt rate2.Stock control system.minimum stock levelreorder level -(average usage maximum stock levelX average lead time)Maximum level = reorder level + reorder quantity(mi nimum usage average inventory = safety inventory +X minimum lead time)reorder

3、 quantity2 free inventory=physicalinventory + inventory onorder -nventory requisitioned (not issued)二、Accounting for labor1. direct labor cost Time-based system Wages = (Hours worked x basic rate of pay per hour) + (overtime hours workedX overtime premium per hour )Idle time: time spent doing nothin

4、g is called idle time.Overtime p remium: overtime hours are paid at a higher rate tha n the basic hourly rate.Bonus payments: ap ayme nt in additi onto a basicsalary,eitherforachiev ingorexceed ingcerta intargets. P iecework systemsWages - Units p roducedx Rateof pay per unit2. labor turnoverLabor t

5、urnover =number of leavers who require replacementsaverage number of employee* 100%3. labor efficiency Efficie ncy ratio=Exp ected hours to p roduce out put (std hours) * 仙Actual hours to p roduce out put勵(lì)山f MaF*尋附止W葉船刃g(shù)血卅理卩&血!)Fatal hours avci：血紡誠g吐謔) Capacity ratio- _:耳 1UU%ft&urs to produceoutput

6、(jrtf Production volume ratio- . .=:二* 100%北MI h陽陽血M血肝& f b皿g吐話）fettorsA虛G廿第竝f力 LT- _UflEt上式冠聞biidgLffa output申飛石一三、Accounting for overheadsl.absor pti on costi ngP rime cost / direct costOverheads / in direct costP roducti onoverheads (in direct materials,expen ses)Non-p roducti onoverheads(admi ni

7、 stratio ndistributi on overheads)in directlabor, in directoverheads, selli ng andorsrfefcd costs Absor pti on rate= P redeterm ined absor pti on rate=2. un der/over absorbed a. If Actual overhead in curredthen overheads are over absorbed (O) (NO)b.If Actual overhead in curred-Absorbed overhead = P

8、OSITIVE (P), the noverheads are un der absorbed (U) (PU) Overhead absorbed=Actual activity * absorptionrate based on thebudget.Cost ledger: a manu facturi ng orga ni zati on might record its costs in a set of ledger acco un ts, called cost ledger.The ledgers not contain acco unts for bank, debtors,

9、non-curre nt assets.Cost control accounts, it is for recording the matching double entry whenever the entry would be to an ledger. Raw material, WIP or Fini shed goods-Absorbed overhead = NEGATIVE (N),account not contained in the costa. Buy: Dr raw material Cr cost controlb. issue: Dr WIPDr p roduct

10、 ionDr non-p roduct ionCr raw materialc. finished: Dr finished goodLabora.P ay: Dr salary and wagesCr WIPCr cost controlb.A pp ortio n: Dr WIPoDr p roduct ionQDr non-production -Cr salary and wages Manu facturi ng overheada. Incurred: Dr productionaCr cost control b. Absorption: Dr WIP0Cr p roduct i

11、on -HCr -c. Over-absorbed: Dr productionUn der-absorbed: Dr -S 0 Cr p roduct ionH四、l.job costing P rice=unit cost + profit p rice= un it cost+2. Batch cost ing（unit cost“ 1” *n%Cost per unit batch =Mtal production cojt. d/ batch五、I.Normal lossSolutio n p rocedures:Calculate the nu mber of no rmal lo

12、ss un itsCalculate the exp ected nu mber of out put un its Total the p rocess costsCalculate the cost per unitWrite up the p rocess acco unt and no rmal loss acco untTotal progress cost = Scrip value lof n&rmai less （殘值）Cost per Wit =Excepted Gwtpui2. Abno rmal lossWIP: work-i n-p rogress p roduct.E

13、quivale nt un its: un its of out put rema ins in an uncomp leted state can be exp ressed as a prop orti on of a comp leted un it.3. Weight average methodcost為初&本期實(shí)沬Eus為吻期爭真本期約界Equivale nt un its: all comp leted un its and the closi ng WIP work done. Costs to be acco un ted for: opening stock values

14、and curre nt costs. Cost per equivale nt unitCosts of fini shed p roducti onComp lete the p rocess acco unt4.The FIFO methodCost朮再實(shí)際發(fā)生的成本EusEquivale nt un its: the comp leti on of opening WIP, un its started and comp leted in the p eriod, the work done on clos ing WIP.Costs to be acco un ted for: curre nt cost added.Cost per equivale nt un it.Cost of fini shed p roduct ion: cost