成本會(huì)計(jì)復(fù)習(xí)提綱(精簡(jiǎn)版)(共25頁(yè))

1、精選優(yōu)質(zhì)文檔-傾情為你奉上CHAPTER1INTRODUCTION TO COST ACCOUNTINGcost management：identifies, collects, measures, classifies, and reports information that is useful to managers in costing (determining what something costs), planning, controlling, and decision making什么是成本會(huì)計(jì)：成本會(huì)計(jì)是收集、整理成本信息，計(jì)算產(chǎn)品、勞動(dòng)等成本對(duì)象的成本，并利用成本信息來編

2、制企業(yè)的財(cái)務(wù)報(bào)表、進(jìn)行成本控制和為企業(yè)的內(nèi)部經(jīng)營(yíng)與決策踢空依據(jù)的管理活動(dòng)。問答：Explain the relationship between the Financial Accounting System and the Cost Management System？答案：A financial accounting system is mainly concerned with producing information for the companys external users. Financial accounting information is used for invest

3、ment decisions, 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

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

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

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

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

8、department, where the department is defined 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 relationship.

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

10、ects 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 STATEMENTSIncome statement rely on:Cost of goods manufacturedCost of goods soldProduction costs are assigned to products

11、 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 for the Tricky Cor

12、poration 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. Revenues for T

13、ricky were $600,000, and the selling and administrative costs were $70,000. Other information about Tricky's inventories and production for June was as follows:Ending inventories-June 30     Direct materials$ 19,000     Work in process? 

14、0;   Finished goods105,000Beginning inventories-June 1     Direct materials$ 22,200     Work in process40,000     Finished goods208,500Required:a.Prepare a cost of goods manufactured and cost of goods sold stat

15、ements.b.Prepare an income statement.c.What are the prime costs, conversion costs, and period costs?ANS:Tricky CorporationStatement of Cost of Goods ManufacturedFor Month of June 2011Direct materials: Beginning inventory*$  22,200 Add: Purchases*110,000 Materials available$132,200 Less: Ending

16、inventory* 19,000Direct materials used in production $113,200Direct labor128,500Manufacturing overhead ($128,500 × 0.80)102,800Total manufacturing costs added$344,500Add: Beginning work in process *40,000Less: Ending work in process ($40,000 × 0.95)38,000Cost of goods manufactured (from CO

17、GS statement)$346,500DM used = $22,200 + $110,000 $19,000 = $113,200CGM = $450,000 + $105,000 $208,500 = $346,500Total manufacturing costs added = DM + DL + MOH$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 

18、MOH = 0.80 × DL MOH = 0.80 × 128,500 = 102,800Tricky CompanyStatement of Cost of Goods SoldFor Month of June 2011Cost of goods manufactured$346,500Add:Beginning finished goods*208,500Cost of goods available for sale $555,000Less: Ending finished goods* 105,000Cost of Goods Sold*$450,0

19、00 *These items are provided.Tricky CompanyIncome StatementFor Month of June 2011Sales*$600,000Less: Cost of goods sold*:Add: Cost of goods manufactured$346,500Beginning inventory finished goods*208,500Cost of goods available for sale $555,000Less: Ending inventory finished goods*105,000450,000Gross

20、 margin$150,000Less operating expenses: Selling expenses* Administrative expenses*70,000Operating Income$ 80,000Conversion costs= direct labor and overhead = = $128,500 + $102,800 = $231,300Prime costs = DM + DL = $113,200 + $128,500 = $241,700Period costs = $70,000CHAPTER3COST BEHAVIOUR定義：成本總額與特定業(yè)務(wù)

21、量在數(shù)量方面的依存關(guān)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 range 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 fi

22、xed and a variable component.在相關(guān)范圍內(nèi)，隨著業(yè)務(wù)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(dòng)成本逐漸增加，單位變動(dòng)成本保持不變。相關(guān)范圍（relevant range）不會(huì)改變固定成本和變動(dòng)成本性態(tài)的有關(guān)區(qū)間和業(yè)務(wù)量的特定變動(dòng)范圍。2. 分解混合成本1) 三種定量方法：高低點(diǎn)法，散點(diǎn)圖法，最小二乘法Y = F + VX （需要估算F與V的值）高低點(diǎn)法（high-low method）基本原理：兩點(diǎn)確定一條直線注意：一定要選取業(yè)務(wù)量的最高與最低的兩點(diǎn)為目標(biāo)（highest activity level and lowest activity leve

23、l）也就是X軸上的最大最小值。千萬不要錯(cuò)選了成本的最高最低點(diǎn)。*例題：3-4書上P62頁(yè) 優(yōu)點(diǎn)：1.客觀；2.計(jì)算簡(jiǎn)單缺點(diǎn)：1.可能選到異常點(diǎn)（outlier）；2.即使不是異常點(diǎn)，選到的兩個(gè)點(diǎn)可能不具有代表性CHAPTER4ACTIVITY-BASED COSTING定義：作業(yè)成本法是以作業(yè)為核算對(duì)象，通過作業(yè)成本動(dòng)因來確認(rèn)和計(jì)量作業(yè)量，進(jìn)而以作業(yè)成本動(dòng)因分配率來對(duì)多種產(chǎn)品合理分配簡(jiǎn)介費(fèi)用的成本計(jì)算方法activitybased cost (ABC) system a cost accounting system that uses both unit and nonunit based c

24、ost drivers to assign costs to cost objects by first tracing costs to activities and then tracing costs from activities to products.單位層次下的成本計(jì)量方法分配制造費(fèi)用預(yù)定的制造費(fèi)用分配率（predetermined overhead rate）= budgeted annual overhead / budgeted annual driver level已分配的制造費(fèi)用（applied overhead）= overhead rate ×activi

25、ty driver usage兩種：1.plantwide rates ；2.departmental ratesPlantwide rates:只用一個(gè)動(dòng)因來分配成本，一般就是direct labor hour，然后得到唯一的plantwide rate來計(jì)算applied overhead.書上例題：4-1 P92頁(yè)制造費(fèi)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

26、actual overhead小于applied overhead,則該overhead variance稱為overapplied overhead對(duì)制造費(fèi)用差異的處理：如果該制造費(fèi)用差異是不重要的（immaterial）：則全部分配到COGS中去；如果該制造費(fèi)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(yè)Departmental rates：第一步：確定每個(gè)部門所應(yīng)使用的動(dòng)因，然后計(jì)算出所有的部門制造費(fèi)用率（departmental rate），有n個(gè)部門就會(huì)有n個(gè)部

27、門制造費(fèi)用率；第二步：用這n個(gè)部門制造費(fèi)用率將所有的制造費(fèi)用分配到每種產(chǎn)品中去。書上例題：4-3 P96頁(yè)P(yáng)lantwide rate和departmental rate 的缺陷：當(dāng)overhead cost 占總成本的比率較低時(shí)，這兩種簡(jiǎn)單易算的方法很適用；但是，當(dāng)overhead cost占總成本的份額較高時(shí)，如果：1.非單位層次的制造費(fèi)用比重太高，以及2.產(chǎn)品的多樣性程度太高，那么使用這兩種方法會(huì)造成成本扭曲（cost distortion），既制造費(fèi)用分配不準(zhǔn)確。注意: 如果非單位層次動(dòng)因的比例一致，就不會(huì)有成本扭曲。 某種產(chǎn)品使用每個(gè)作業(yè)的比率稱之為消耗率（consumption r

28、atio）作業(yè)成本法分配制造費(fèi)用成本歸集到作業(yè)，作業(yè)歸集到產(chǎn)品。步驟一：利用每個(gè)activity所對(duì)應(yīng)的activity driver計(jì)算作業(yè)率（activity rate）activity rate =activity overhead cost/activity usage有n個(gè)activity，就會(huì)有n個(gè)activity driver，也就會(huì)有n個(gè)activity rate步驟二：把某個(gè)產(chǎn)品實(shí)際消耗的每種作業(yè)的作業(yè)量乘以對(duì)應(yīng)的activity rate，再加總便可得到該產(chǎn)品所使用的overhead costproduct cost = activity rate × activ

29、ity usage書上例題： 4-5 P101頁(yè)例題The Juneau plant produces two calculators and has two production departments: assembly and packaging. Information for the products is given below:DeluxeRegularTotalUnits produced20,000200,000Prime costs$160,000$1,500,000$1,660,000Direct labor hours20,000160,000180,000Number

30、 of setups6040100Machine hours10,00080,00090,000Inspection hours2,00016,00018,000Number of moves180120300The following table presents activity information about the departments and products:AssemblyPackagingTotalDirect labor hours: Deluxe10,00010,000 20,000 Regular150,00010,000160,000 Total160,00020

31、,000180,000Machine hours: Deluxe2,0008,00010,000 Regular8,00072,00080,000Total10,00080,00090,000Overhead 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$720,000Required:a.

32、Compute the predetermined overhead rate 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

33、direct labor hours.d.Calculate 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 decim

34、al places.)ANS:a.Assembly$ 216,000Labor hours160,000Overhead rate$1.35Packaging$504,000Machine hours80,000Overhead rate$6.30b.DeluxeRegularUnits20,000 200,000Prime costs$160,000$1,500,000Overhead applied to production Assembly: 1.35 x 10,00013,500 1.35 x 150,000 202,500 Packaging 6.30 x 8,00050,400

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

36、ivity RateSetting up equip$240,000100$2,400 per setupMoving material$120,000300$400 per moveMachining$200,00090,000$2.22 machine hourInspecting$160,00018,000$8.89 per inspection hoursf.DeluxeRegularUnits 20,000 200,000Prime costs$160,000$1,500,000Overhead costs: Setting up $2,400 x 60 144,000 $2400

37、x 40 96,000Moving materials $400 x 180 72,000 $400 x 120 48,000 Machining $2.22 x 10,000 22,200 $2.22 x 80,000 177,600 Inspecting $8.89 x 2000 17,780 $8.89 x 16,000 142,240Total costs$415,980$1,963,840Unit cost$20.80$9.82主要作業(yè)（primary activity）：最終成本對(duì)象（final cost object）所消耗的作業(yè)次級(jí)作業(yè)（secondary activity）：

38、中間成本對(duì)象（intermediate cost object）所消耗的作業(yè)把次級(jí)作業(yè)分配到主要作業(yè)中去書上例題4-6 P108頁(yè)CHAPTER 5PRODUCT 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 production costs by job; a process-costing system accumulates production

39、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 products that receive different doses of manufacturing costs. Process

40、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(diǎn)： 1以產(chǎn)品的批別（或定單）作為成本計(jì)算對(duì)象。2制造費(fèi)用是按照預(yù)定分配率（predetermined overhead rate）來分配的。3成本計(jì)算期不固定。與生產(chǎn)周期一致，與會(huì)計(jì)報(bào)告期不一致。但要注意，分批法下仍然要按月結(jié)帳。4完工產(chǎn)品與在產(chǎn)品費(fèi)用分配一般不存在，因?yàn)椋?

41、全部完工.全為完工產(chǎn)品成本在產(chǎn)品月末狀態(tài) 全未完工.全為在產(chǎn)品成本部分完工.一般不分配關(guān)于制造費(fèi)用（Manufacturing overhead）的分配問題一. 對(duì)overhead control這個(gè)賬戶的理解：1. 可分解為3個(gè)賬戶：實(shí)際數(shù)、計(jì)劃數(shù)、差異數(shù)2. Overhead Controlactual overheadapplied overheadoverhead variance(over applied) Overhead Controlactual overheadapplied overheadoverhead variance(under applied)值得注意的是，只有a

42、pplied overhead才能夠分配到 WIP 中，因?yàn)?job-order costing 采用normal costing的方法。二對(duì)overhead variance的處理：1. 當(dāng)差異額沒有達(dá)到重要性水平時(shí)，直接將其轉(zhuǎn)至Cost of Goods Sold賬戶2. 當(dāng)差異額達(dá)到重要性水平時(shí)，按一定比率分配至WIP ,FG 和Cost of Goods Sold三個(gè)賬戶中。CHAPTER 6PROCESS COSTING定義：分步法是以產(chǎn)品的品種及其所經(jīng)過的生產(chǎn)步驟作為成本計(jì)算對(duì)象，歸集生產(chǎn)費(fèi)用，計(jì)算各種產(chǎn)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(fù)雜生產(chǎn)的企業(yè)，如紡織、冶

43、金、造紙等大量大批多步驟生產(chǎn)類型的企業(yè)。分步法的基本特點(diǎn)：1. 成本計(jì)算對(duì)象為各種產(chǎn)品的生產(chǎn)步驟和產(chǎn)品品種。2. 成本計(jì)算是定期于月末進(jìn)行。與會(huì)計(jì)報(bào)告期一致，和生產(chǎn)周期不一致。3. 生產(chǎn)費(fèi)用需要在完工產(chǎn)品與在產(chǎn)品之間分配。4. 各步驟之間需進(jìn)行成本結(jié)轉(zhuǎn)。5. 成本計(jì)算采用累加的方法。用T賬戶來表示的成本流轉(zhuǎn)示意圖（假設(shè)無在產(chǎn)品）： 基本概念圖： Units to account for Unit information Units accounted for 1. 生產(chǎn)報(bào)告（Production report） Costs to account for Cost information Cos

44、ts accounted for WIP_Beginning WIP 2. Costs to account for Current costs Costs of units transferred out_ Costs accounted forEnding WIP 3. 約當(dāng)產(chǎn)量（Equivalent units）(1)加權(quán)平均法（Weighted average method） Equivalent units DM CC TICUnits completed/transferred out xx xx xx Units, ending WIP xx xx xx Equivalent u

45、nits of output xx xx xx (2)先進(jìn)先出法（FIFO method）即Units completed/transferred outEquivalent units DM CC TICUnits started and completed xx xx xx Units, beginning WIP xx xx xxUnits, ending WIP xx xx xx Equivalent units of output xx xx xx 加權(quán)平均法的應(yīng)用加權(quán)平均法（Weighted average method）該方法是不考慮產(chǎn)品在何時(shí)加工制造，也就是不需要知道哪些完工產(chǎn)

46、品是來自于期初在產(chǎn)品，哪些是在本期投入已被加工完成的，只要將期初在產(chǎn)品成本與本期發(fā)生的成本加在一起計(jì)算加權(quán)平均單位成本，然后進(jìn)行分配。 Cost of goods transferred out本月發(fā)出存貨的成本=本月發(fā)出存貨的數(shù)量×存貨單位成本Cost of ending WIP本月月末庫(kù)存存貨成本=月末庫(kù)存存貨的數(shù)量×存貨單位成本例題Zoo Company manufactures a product that passes through two departments, Assembly and Finishing. In the Finishing Departm

47、ent, 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 Assembly Department. The transferred-in cost of the 60,000 units was $69,900.Costs added by Finish

48、ing during December included the following:Direct materials$35,200Direct labor56,000Overhead25,600On December 1, the Finishing Department had 10,000 units in inventory that were 30 percent complete with respect to conversion costs. On December 30, 12,000 units were in inventory, one-third complete w

49、ith respect to conversion costs. The costs associated with the 10,000 units in beginning inventory were as follows:Transferred in$11,650Direct labor8,750Overhead4,000Required:Prepare a cost of production report using the weighted average method.ANS:Zoo CompanyFinishing DepartmentFor the Month ofDece

50、mberUnit InformationUnits to account for:     Units, BWIP10,000     Units started60,000     Units to account for70,000Units accounted for:Equivalent UnitsPhys. flowTrans. inMaterialsConversionUnits completed58,00058,00058,000

51、58,000Units, EWIP12,00012,000      - 4,000Units accounted for70,00070,00058,00062,000Cost InformationCosts to account for:Trans.-inMaterialsConversionTotal BWIP$11,650 $ -$12,750$ 24,400Costs added in dept. 69,900 35,200 81,600 186,700Costs to acct f

52、or$81,550$35,200$94,350$211,100Cost per equiv. unit$1.165$0.607$1.522$3.294Costs accounted for:Trans. outEWIPTotalGoods transferred out: (58,000 × $3.294)$191,052$ -$191,052 Ending work in process:Trans. in (12,000 × $1.165)$ -$13,98013,980 Conversion (4,000 × $1.522)  

53、         6,088   6,088 Total costs accounted for$191,052$20,068$211,120*Difference due to rounding.先進(jìn)先出法的應(yīng)用先進(jìn)先出法（FIFO method）該方法是假設(shè)生產(chǎn)的產(chǎn)品按投入生產(chǎn)的時(shí)間先后順序完工的，那么，月初在產(chǎn)品應(yīng)先于本月投產(chǎn)產(chǎn)品完工，在產(chǎn)品生產(chǎn)周期小于一個(gè)月的情況下，月初在產(chǎn)品將在本月全部完工，這樣，月初在產(chǎn)品成本應(yīng)全部計(jì)入本月完工產(chǎn)品成本，而本月發(fā)生的生產(chǎn)費(fèi)用只在本月產(chǎn)品與月末在產(chǎn)品之間進(jìn)行分配，月末在產(chǎn)品成本不再受上月成本水平影響，也就客觀反映了本月的成本水平。 在先