會(huì)計(jì)審計(jì)專業(yè)英語(yǔ)（第5版）課件：成本與管理會(huì)計(jì)

ProfessionalEnglishforAccountingandAuditing

會(huì)計(jì)審計(jì)專業(yè)英語(yǔ)AnIntroductiontoCosttermsandConcepts

成本術(shù)語(yǔ)與概念介紹CostandManagementAccounting

成本與管理會(huì)計(jì)AnIntroductiontoCosttermsandConcepts

成本術(shù)語(yǔ)與概念介紹11.1CostObjectsandCostAssignment成本對(duì)象與成本分?jǐn)?1.2

ElementsofCost成本要素11.3Materialsandlabor材料和人工11.4ManufacturingOverheads制造費(fèi)用11.1CostObjectsandCostAssignment

成本對(duì)象與成本分?jǐn)侰ostassignmentisageneraltermforassignmentcosts,whetherdirectorindirect,toacostobject.成本分?jǐn)偼ǔＪ侵笇⒅苯踊蜷g接成本分配到成本計(jì)算對(duì)象。Costtracing成本追溯Costallocation成本分配Costobjectisanyendtowhichacostisassigned.成本計(jì)算對(duì)象是成本分配到的各個(gè)最終結(jié)點(diǎn)。Products產(chǎn)品Work-in-progresses在產(chǎn)品Productlines產(chǎn)品生產(chǎn)線Departments部門11.1CostObjectsandCostAssignment

成本對(duì)象與成本分?jǐn)侱irectcostsofacostobjectarerelatedtotheparticularcostobjectandcanbetracedtoitinaneconomicallyfeasible(cost-effective)way.（一個(gè)成本計(jì)算對(duì)象的）直接成本是指與特定的成本計(jì)算對(duì)象相關(guān)的，能夠以經(jīng)濟(jì)可行的（成本有效的）方式追溯到該成本計(jì)算對(duì)象的成本。Indirectcostsofacostobjectarerelatedtotheparticularcostobjectbutcannotbetracedtoitinaneconomicallyfeasible(cost-effective)way.（一個(gè)成本計(jì)算對(duì)象的）間接成本是指與特定的成本計(jì)算對(duì)象相關(guān)，但無(wú)法以經(jīng)濟(jì)可行的（成本有效的）方式追溯到該成本計(jì)算對(duì)象的成本。11.1CostObjectsandCostAssignment

成本對(duì)象與成本分?jǐn)侰OSTOBJECTS成本計(jì)算對(duì)象TYPEOFCOST成本類型DirectCosts直接成本DirectMaterials直接材料DirectLabor直接人工IndirectCosts間接成本ManufacturingOverhead

制造費(fèi)用COSTASSIGNMENT成本分?jǐn)侰ostTracing成本追溯CostAllocation成本分配ObjectB對(duì)象BObjectA對(duì)象AObjectC對(duì)象CFigure11-1CostAssignmenttoCostObjects圖11-1成本分?jǐn)偭鞒虉D11.2ElementsofCost成本要素MATERIAL材料LABOR人工OVERHEAD制造費(fèi)用Directmaterial直接材料Indirectmaterial間接材料Othermanufacturingexpense其他制造費(fèi)用Indirectlabor間接人工Directlabor直接人工Figure11-2RELATIONSBETWEENCOSTCATEGORIES

成本類別之間的關(guān)系Source:AlAseervathamandD.Anandarajah,ManagementAccountingPrinciples,ThomasNelsonAustraliaPublishing,1996,page711.2ElementsofCost成本要素? Directmaterialsaretherawmaterialsthatcanbeidentifieddirectlywiththeproduct.直接材料是可以與產(chǎn)品直接鑒別的原材料。? Directlaboristhelaborofworkerswhotransformthematerialsintoafinishedproduct.直接人工是將材料轉(zhuǎn)化為完工產(chǎn)品的工人的勞動(dòng)。? Allothercostsoftransformingthematerialstoafinishedgood,oftenreferredtointotalasmanufacturingoverhead,orproductionoverhead.將材料轉(zhuǎn)化為成品的所有其他成本，通常統(tǒng)稱為制造費(fèi)用或生產(chǎn)費(fèi)用。Materialsthatcannotbeidentifiedwithaspecificproduct(forexample,glueorgrease)areincludedinmanufacturingoverhead.不能確認(rèn)為特定產(chǎn)品使用的材料(例如，膠水或油脂)應(yīng)計(jì)入制造費(fèi)用。??11.3.1Materials原材料itisessentialthatmaterialsarepurchasedinthemosteconomicalquantitiesandthatthereareenoughindividualmaterialsonhandtomeetproductiondemands.原材料采購(gòu)應(yīng)以最經(jīng)濟(jì)的數(shù)量購(gòu)買材料，并且每種原材料應(yīng)有足夠的存貨以滿足生產(chǎn)需求。Thejournalentryfortheissueofrawmaterialsisasfollows:原材料發(fā)出的會(huì)計(jì)分錄如下：Workinprocessaccount在產(chǎn)品XXXOrotheraccounts或其他賬戶XXX

Materialcontrolaccount原材料XXXRawMaterials原材料11.3.2Labor人工Directlaborcostsincludethewagesthatcanbedirectlytracedtothecostofproducingthefinishedproduct.直接人工成本是指可以直接追溯到產(chǎn)成品生產(chǎn)成本的那部分薪酬。Production-relatedlaborcoststhatcannotbedirectlytracedtofinishedgoodsareclassifiedasindirectlaborcosts,debitedtomanufacturingoverhead.與產(chǎn)品生產(chǎn)有關(guān)但不能直接追溯到產(chǎn)成品的人工成本則屬于間接人工成本，記入制造費(fèi)用。Otherlaborcostsunrelatedtomanufacturingaredebitedtoperiodexpensesaccounts.與產(chǎn)品生產(chǎn)無(wú)關(guān)的其他人工成本記入期間費(fèi)用賬戶。11.3.2Labor人工Payrollsystems工資系統(tǒng)Payroll,atitsmostbasic,istheprocessbywhichanemployerpaysanemployeeforworkperformed.工資，從最基本的意義上說(shuō)，是雇主為雇員完成的工作支付工資的過(guò)程。ThePayrollsystemisthesystemofrecordforemployees,employment,andpay.工資系統(tǒng)是記錄雇員、雇用情況和工資的系統(tǒng)。Thisincludeskeepingtrackofhours,calculating

wages,withholdingtaxesandother

deductions,printinganddeliveringchecks,payingemploymenttaxestothegovernmentandsoon.這包括記錄工作時(shí)間、計(jì)算工資、預(yù)提稅款和其他扣除額、打印和交付支票、向政府支付雇傭稅等等。11.3.2Labor人工Eachdayemployeeclockcardsandtimecardsareforwardedtothetimekeepingdepartmentwherethehoursspentatworkarereconciledwiththeclockcards.每天員工的考勤卡和工時(shí)卡都應(yīng)轉(zhuǎn)發(fā)到計(jì)時(shí)部門，在那里工作時(shí)間記錄應(yīng)與考勤卡核對(duì)一致。Thepayrollsummary,representingthetotalsofemployeepaydetailsfromthepayrollregister,isthesourcedocumenttorecordthepayrollentriesintheledger.工資匯總表記錄了工資備查簿中員工工資總額的明細(xì)情況，是在分類賬中登記工資分錄的原始憑證。11.3.2LaborGrosswagesconsistofpayfornormalhoursworked,payforovertimeworked,shiftloading,incentivepayandotherallowances.工資總額包括正常工作時(shí)間工資、加班工資、輪班工資、激勵(lì)性工資和其他津貼Netpayistheamountremainingaftersubtractingtaxandotherdeductionsfromthegrosswages.Itisthenetamountpaidtotheemployeeonpayday.工資凈額是工資總額減去稅金和其他扣除額后的余額。它是在發(fā)薪日支付給員工的凈金額。Thetotallaborcostiscalculatedbyaddinggrosswagesandlabor-relatedcost.人工成本總額是通過(guò)工資總額和勞動(dòng)相關(guān)成本加總計(jì)算得到。

11.3.2LaborAllocatinglaborcoststoproduction:將人工成本分配到生產(chǎn)中:Workinprocess在產(chǎn)品XXXFactoryoverheadcontrol制造費(fèi)用XXXFactorylaboraccrued應(yīng)計(jì)人工成本XXX

11.4ManufacturingOverheads制造費(fèi)用Overheadsinclude:ProductionormanufacturingoverheadOfficeadministrationSellinganddistributionResearchanddevelopment費(fèi)用包括:生產(chǎn)或制造費(fèi)用行政管理費(fèi)用銷售和分銷費(fèi)用研究和開(kāi)發(fā)費(fèi)用11.4ManufacturingOverheadsManufacturingoverheadsareallindirectcostthatarerelatedtothecostobjectbutthatcannotbetracedtothatcostobjectinaneconomicallyfeasibleway,whicharealsocalledasindirectmanufacturingcosts,factoryburden,factoryoverhead,factoryexpenses,andtheunmodifiedword,overheadinpractice.制造費(fèi)用是與成本對(duì)象有關(guān)但又不能以經(jīng)濟(jì)上可行的方式追溯到成本對(duì)象的所有間接成本，在實(shí)踐中也稱為間接制造成本、工廠負(fù)擔(dān)費(fèi)用、工廠間接費(fèi)用、工廠費(fèi)用，以及實(shí)務(wù)中通常意義上“費(fèi)用”。11.4ManufacturingOverheadsStepsofallocatingmanufacturingoverhead:Step1:Allocatetheindirectcoststodepartments.Step2:Reallocateservicedepartments’coststoproductiondepartments.Step3:Calculatetheallocationratefortheproductiondepartmentsandallocateproductiondepartmentsoverheadtoeachcostobject.

制造費(fèi)用分配的步驟:步驟1:將間接成本分配給各個(gè)部門。步驟2:將服務(wù)部門的成本再分配給生產(chǎn)部門。步驟3:計(jì)算生產(chǎn)部門的分配率，并將生產(chǎn)部門的費(fèi)用分配給每個(gè)成本計(jì)算對(duì)象。11.4.1Directallocationandapportionmentofindirectoverhead間接制造費(fèi)用的直接分配和間接分配Example:Stick-upLtdStick-upLtd,amanufacturerofadhesives,wantstoaccountforfactoryoverheadsonadepartmentbasis.Productiontakesplaceintwodepartments—themixingdepartmentandthebottlingdepartment.Theplantoperationissupportedbytwoservicedepartments,Thestoreandthemaintenancedepartment.示例：Stick-up公司Stick-up是一家粘合劑制造商，打算以部門為基礎(chǔ)計(jì)量工廠制造費(fèi)用。產(chǎn)品生產(chǎn)主要有兩個(gè)部門——攪拌部門和裝瓶部門。倉(cāng)儲(chǔ)部門和維修部門為工廠運(yùn)營(yíng)提供服務(wù)。Example:Stick-upLtd11.4.1Directallocationandapportionmentofindirectoverhead間接制造費(fèi)用的直接分配和間接分配Costs成本分類Total總和Mixing攪拌部門Bottling裝瓶部門Maintenance維修部門Store倉(cāng)儲(chǔ)部門Indirectlabor間接人工$95,000$33,600$30,400$13,000$18,000Indirectmaterial間接材料46,80023,45018,6451,4753,230Depreciation-plant折舊-設(shè)備18,0009,0006,0001,0002,000Rates利率3,600Power電量33,600Insurance--buildings

保險(xiǎn)--plant22,50010,500$230,000Example:Stick-upLtdOtherinformation:其他信息Total合計(jì)Mixing攪拌Bottling裝瓶Maintenance維修Store倉(cāng)儲(chǔ)Area(m2)面積（平方米）4,5001,5002,000400600Kilowatthours千瓦時(shí)6,0003,5001,800300400Valueofplant設(shè)備價(jià)值$200,000$100,000$70,000$10,000$20,000No.ofrequisitions5,0002,0001,0002,000Maintenancehours維修時(shí)間2,0003501,400250Directlaborcost直接人工成本$390,000$110,000$280,000Machinehours機(jī)器工時(shí)25,00020,0005,00011.4.1DirectallocationandapportionmentofindirectoverheadSolution:Step1:Allocatetheindirectcoststodepartments.第一步:將間接成本分配給各部門Rates—basisofallocation:area分配率——分配基礎(chǔ)：面積

Mixing(1,500÷4,500)×$3,600$1,200Bottling(2,000÷4,500)×$3,6001,600Maintenance(400÷4,500)×$3,600320stores(600÷4,500)×$3,600480$3,60011.4.1Directallocationandapportionmentofindirectoverhead11.4.1DirectallocationandapportionmentofindirectoverheadPower—basisofallocation:kilowatthours動(dòng)力——分配基礎(chǔ)：千瓦時(shí)Mixing(3,500÷6,000)×$33,600$19,600Bottling(1,800÷6,000)×$33,60010,080Maintenance(300÷6,000)×$33,6001,680stores(400÷6,000)×$33,6002,240$33,600Insurance(buildings)—basisofallocation:area保險(xiǎn)費(fèi)（建筑）——分配基礎(chǔ)：面積Mixing(1,500÷4,500)×$22,500$7,500Bottling(2,000÷4,500)×$22,50010,000Maintenance(400÷4,500)×$22,5002,000stores(600÷4,500)×$22,5003,000$22,50011.4.1DirectallocationandapportionmentofindirectoverheadInsurance(plant)—basisofallocation:valueofplant保險(xiǎn)費(fèi)（設(shè)備）——分配基礎(chǔ)：設(shè)備價(jià)值Mixing(100,000÷200,000)×$10,500$5,250Bottling(70,000÷200,000)×$10,5003,675Maintenance(10,000÷200,000)×$10,500525stores(20,000÷200,000)×$10,5001,050$10,50011.4.1DirectallocationandapportionmentofindirectoverheadDepartmentaloverheaddistributionsheet部門制造費(fèi)用分配匯總表Costs(fixed,variable)TotalmixingbottlingmaintenancestoresIndirectlaborV95,00033,60030,40013,00018,000IndirectmaterialV46,80023,45018,6451,4753,230Depreciation—plantF18,0009,0006,0001,0002,000RatesF3,6001,2001,600320480PowerV33,60019,60010,0801,6802,240Insurance–buildingF22,5007,50010,0002,0003,000--plantF10,5005,2503,6755251,050Total230,00099,60080,40020,00030,000Step2Reallocationofservicedepartments’overheads步驟2服務(wù)部門（輔助生產(chǎn)部門）費(fèi)用的再分配

Directmethod直接分配法Step-downmethod順序分配法Thereciprocalmethod交互分配法11.4.2Reallocationofservicedepartments’overheads服務(wù)部門費(fèi)用的再分配(1)Directorsimplereallocationmethod直接分配法（或簡(jiǎn)單分配法）Intheaboveexample,thestoredepartmentcostsareallocatedonthenumberofmaterialrequisitions,2,000formixingand1,000forbottling.在上面的例子中，倉(cāng)儲(chǔ)部門成本根據(jù)物料領(lǐng)用數(shù)量分配，攪拌部門領(lǐng)用2000單位，裝瓶部門領(lǐng)用1000單位。11.4.2Reallocationofservicedepartments’overheadsStoreMixing(2,000÷3,000)×$30,00020,000Bottling(1,000÷30,000)×$30,00010,000MaintenanceMixing(350÷1,750)×$20,0004,000Bottling(1,400÷1,750)×$20,00016,00020,00011.4.2Reallocationofservicedepartments’overheads

Table11-5ManufacturingOverheadReallocatedUsing制造費(fèi)用的再分配

DirectMethod直接分配法Mixing攪拌部門Bottling裝瓶部門Maintenance維修部門Store倉(cāng)儲(chǔ)部門IndirectProductionCosts間接生產(chǎn)成本99,60080,40020,00030,000StorageCost倉(cāng)儲(chǔ)成本20,00010,000(30,000)MaintenanceCost維修成本4,00016,000(20,000)

Total總和123,600106,4000011.4.2Reallocationofservicedepartments’overheads

(2)Step-downmethod順序分配法Servicedepartmentoverheadsarereallocatedtootherservicedepartmentsaswellastoproductiondepartments.，服務(wù)部門費(fèi)用象向生產(chǎn)部門再分配一樣再分配給其他服務(wù)部門。thestepallocationbeginswiththestoresdepartment,asitperformsthehighestpercentageofserviceworktootherservicedepartments.由于倉(cāng)儲(chǔ)部門為其他服務(wù)部門提供服務(wù)的比例最高，因此費(fèi)用分配從倉(cāng)儲(chǔ)部門開(kāi)始。(2)Step-downmethod11.4.2Reallocationofservicedepartments’overheadsStore倉(cāng)儲(chǔ)部門Numberofrequisition領(lǐng)料量Proportion比例Costallocation成本分配Mixing2,000.40$12,000Bottling1,000.206,000Maintenance2,000.4012,0005,0001.00$30,000Maintenance維修部門Thecosttobeallocatedwillbe$20,000plustheshareofthestorecostsof$12,000.維修部門向外分配的費(fèi)用是20,000元加上其應(yīng)分擔(dān)的倉(cāng)儲(chǔ)成本12,000元。MaintenancehoursProportionCostallocationMixing350.20$6,400Bottling1,400.8025,6001,7501.00$32,00011.4.2Reallocationofservicedepartments’overheadsMixingBottlingMaintenanceStoreIndirectProductionCosts99,60080,40020,00030,000StorageCost12,0006,00012,000(30,000)MaintenanceCost6,40025,600(32,000)

Total118,000112,00000(2)Step-downmethod11.4.2Reallocationofservicedepartments’overheads(3)Reciprocalmethod交互分配法Thismethodtakesintoaccountthefactthatsomeservicedepartmentsprovidereciprocalservices.這種分配方法考慮了某些服務(wù)部門間相互提供服務(wù)的情況。Itthereforeemploysacircularreallocationprocessorusessimultaneousequations.因此，它采用循環(huán)再分配過(guò)程或使用聯(lián)立方程組的分配方法。Thisprocedure,whichisoftentediousandtime-consuming,canbesimplifiedbytheuseofalgebra.這個(gè)過(guò)程通常是冗長(zhǎng)和費(fèi)時(shí)的，可以用代數(shù)分配法來(lái)簡(jiǎn)化。11.4.2Reallocationofservicedepartments’overheadsAlgebramethod代數(shù)分配法Intheaboveexample,上例中LetX=totalcoststobeallocatefromthemaintenancedepartment設(shè)X=維修部門應(yīng)對(duì)外分配的總費(fèi)用Y=totalcosttobeallocatedfromthestoreY=倉(cāng)儲(chǔ)部門應(yīng)對(duì)外分配的總費(fèi)用11.4.2Reallocationofservicedepartments’overheadsAlgebramethod代數(shù)分配法Store—percentageoftotalservicetomaintenancebasedonrequisition倉(cāng)儲(chǔ)成本—根據(jù)領(lǐng)用量計(jì)算提供給維修部門的倉(cāng)儲(chǔ)成本百分比×100%=40%Maintenance—percentageoftotalservicetothestorebasedonmaintenancehours維修成本—根據(jù)維修時(shí)間計(jì)算總維修服務(wù)中提供給倉(cāng)儲(chǔ)部門維修服務(wù)的百分比×100%=12.5%

X=$20,000+0.40YY=$30,000+0.125XX=$33,684Y=$34,21011.4.2Reallocationofservicedepartments’overheads

Table11-9ManufacturingOverheadReallocatedUsingAlgebraMethod表11-9輔助制造費(fèi)用再分配匯總表-代數(shù)分配法MixingBottlingMaintenanceStoreIndirectProductionCosts99,60080,40020,00030,000StorageCost13,684.216,842.1113,684.21(34,210.53)MaintenanceCost5,894.7423,578.94(33,684.21)4,210.53Total119,178.95110,821.0500

11.4.3Calculatetheallocationrateforproductiondepartmentoverhead計(jì)算生產(chǎn)部門制造費(fèi)用的分配率Step3Calculatetheallocationrateforproductiondepartmentoverhead.步驟3計(jì)算生產(chǎn)部門制造費(fèi)用分配率Afterallocatingoverheadtoeachproductiondepartment,weshouldcalculateanallocationrateofdepartmentoverheadtoallocateoverheadtoeachproductorcostobject.在將（輔助）制造費(fèi)用分配給每個(gè)生產(chǎn)部門之后，我們應(yīng)計(jì)算生產(chǎn)部門制造費(fèi)用分配率，以便將制造費(fèi)用分配給每個(gè)產(chǎn)品或成本計(jì)算對(duì)象。CostingSystems

成本核算系統(tǒng)CostandManagementAccounting

成本與管理會(huì)計(jì)CostingSystems成本計(jì)算系統(tǒng)12.1JobCostingandProcessCosting分批法和分步法12.2AbsorptionandMarginalCosting吸收成本法和邊際成本法12.3ActivityBasedCosting作業(yè)成本法CostingSystemsAcostpoolisagroupingofindividualcostitems.一個(gè)成本池是一組間接成本項(xiàng)目。Thecost-allocationbase,orcostdiver,linksinasystematicwayanindirectcostorgroupofindirectcoststoacostobject.成本分配基礎(chǔ)或者成本動(dòng)因以一種系統(tǒng)的方式將一個(gè)間接成本項(xiàng)目或一組間接成本項(xiàng)目與一個(gè)成本計(jì)算對(duì)象相連接。Whenthecostobjectisajob,product,orcustomer,thecost-allocationbaseisalsocalledacost-applicationbase.當(dāng)成本計(jì)算對(duì)象是一批次產(chǎn)品、一種產(chǎn)品或一類顧客時(shí)，成本分配基礎(chǔ)通常被稱為成本分?jǐn)偦A(chǔ)。CostingSystemsCostingsystemsshouldbetailoredtotheunderlyingoperations.成本計(jì)算系統(tǒng)應(yīng)根據(jù)基本業(yè)務(wù)活動(dòng)進(jìn)行設(shè)置。Therearetwobasictypesofcostingsystemsusedtoassigncoststoproductsorservices:ajob-costingsystemandaprocess-costingsystem.成本或服務(wù)成本分配通常有兩類成本計(jì)算系統(tǒng)：分批成本計(jì)算系統(tǒng)和分步成本計(jì)算系統(tǒng)。12.1JobCostingandProcessCosting分批法和分步法JobCosting分批法

ProcessCosting分步法12.1.1JobCosting分批法Jobcostingisamethodthatgathersthecostelementsatdifferentcostcentersthroughwhichthecostobjectpasses.分批法是在成本計(jì)算對(duì)象經(jīng)過(guò)的不同成本中心匯集成本要素的成本計(jì)算方法。thecostobjectisanindividualunit(orbatch)ofadistinctproductorservice,callajob.成本計(jì)算對(duì)象是一個(gè)特定的產(chǎn)品或服務(wù)的一個(gè)獨(dú)立的單位(或批次)。Theproductorserviceisoftencustom-made,distinctanddirectandindirectcostsareassignedtoeachjob.

這種產(chǎn)品或服務(wù)通常是顧客定制的、特定的，其直接和間接成本將分配到每個(gè)批次。12.1JobCostingandProcessCosting12.1.1JobCostingSevenstepstoassigncoststoindividualjobs:將成本分配到每個(gè)批次的七個(gè)步驟:Identifythejobthatisthechosencostobject.確定某批次產(chǎn)品或服務(wù)為選定的成本計(jì)算對(duì)象Identifythedirectcostsofthejob.確定各批次的直接成本Selectthecost-allocationbase(s)touseinallocatingindirectcoststothejob.選擇成本分配基礎(chǔ)用于各批次間接成本的分配。Identifytheindirectcostsassociatedwitheachcost-allocationbase.根據(jù)成本分配基礎(chǔ)，確定應(yīng)分?jǐn)偟母鏖g接成本總額Computetherateperunitofeachcost-allocationbaseusedtoallocateindirectcoststothejob.計(jì)算各成本分配基礎(chǔ)的單位分配率，用于向各批次產(chǎn)品或報(bào)備分配間接成本Computetheindirectcostsallocatedtothejob.計(jì)算各批次的間接成本Computethetotalcostofthejobbyaddingthedirectandindirectcostsassignedtoit.通過(guò)加總直接成本和分擔(dān)的間接成本，計(jì)算各批次（產(chǎn)品或服務(wù)）的總成本。12.1.1JobCosting

Example:例：Assumeacustom-mademachineisthechosencostobject.假設(shè)顧客定制的一臺(tái)機(jī)器是選定的成本計(jì)算對(duì)象700gallonsofdirectmaterialswereusedatanactualcostof$10pergallon.共使用了700加侖直接材料，每加侖10元。100directlaborhourswereusedtoproducethemachinewith$25perhour.共花費(fèi)100個(gè)直接人工小時(shí)生產(chǎn)該機(jī)器，每人工小時(shí)25元。All$220,000ofthecompany’sindirectmanufacturingcostsweregroupedinasinglecostpoolandallocatedbasedonatotalof20,000machine-hours.Eighthundredmachine-hourswereusedtoproducethecustom-mademachine.該公司將所有間接制造費(fèi)用，計(jì)220,000元，匯集在一個(gè)單獨(dú)的成本池，以總計(jì)為20,000個(gè)機(jī)器小時(shí)為基礎(chǔ)進(jìn)行分配，該顧客定制的機(jī)器共使用800個(gè)機(jī)器小時(shí)。Calculatethetotalcostofthemachine.計(jì)算該機(jī)器的總成本。12.1.1JobCostingDirectmaterialcosts(700×$10)$7,000Directlaborcosts(100×$25)2,500Manufacturingoverheadcosts(800×)8,800Totalmanufacturingcostofmachine$18,300Thetotalcostsofthejobareasfollows:該批機(jī)器總成本如下：12.1.2ProcessCosting分步法Aprocessing-costingsystemdeterminesthecostofaproduct(orservice)byassigningcoststomassesofidenticalorsimilarunitsofoutput.分步成本計(jì)算系統(tǒng)通過(guò)將成本分配給大量相同或相似的產(chǎn)出單位來(lái)確定產(chǎn)品(或服務(wù))的成本。Processfirmsaccumulatemanufacturingcostsbyprocessorbydepartmentforagivenperiodoftime.分步生產(chǎn)的公司按流程或部門匯集一定時(shí)期內(nèi)的制造成本。thecostobjectismassesofidenticalorsimilarunitsofaproductorservice.成本計(jì)算對(duì)象是大量相同或類似的產(chǎn)品或服務(wù)的數(shù)量。12.1JobCostingandProcessCostingUnitsproducedinaprocessfirmtypicallypassthroughaseriesofmanufacturingstepsorprocesses.分步生產(chǎn)的公司生產(chǎn)的產(chǎn)品通常要經(jīng)過(guò)一系列的生產(chǎn)步驟或流程。Twotypicalprocessespatternsare:兩種典型的分步生產(chǎn)模式：sequentialprocessing順序分步生產(chǎn)parallelprocessing平行分步生產(chǎn)

12.1.2ProcessCostingFigure12-1SequentialprocessingIllustrated:themanufacturingofamedicalfactory圖12-1順序分步生產(chǎn):一個(gè)醫(yī)藥企業(yè)的生產(chǎn)過(guò)程12.1.2ProcessCostingPickingEncapsulatingBottlingFinishedgoodsFigure12-2Parallelprocessingillustrated:themanufactureofamassstoragesystem圖12-2平行生產(chǎn)流程舉例：大規(guī)模存儲(chǔ)系統(tǒng)的制造Process1:Productionandassemblyofwrite-headanddiskdrive流程1：讀寫頭和磁盤驅(qū)動(dòng)器的生產(chǎn)和裝配Process2:Testingofwrite-headanddiskdrive流程2：讀寫頭和磁盤驅(qū)動(dòng)器的測(cè)試Process3:Productionofcircuitboard流程3:電路板生產(chǎn)Process4:Testingofcircuitboard流程4:電路板測(cè)試12.1.2ProcessCostingProcess1Process2Process3Process4AssemblyFinishedgoods1.Processcosting:Costflows分步法：成本流RawMaterialsWorkinProcessFinishedGoodsCostofGoodsSoldCashinBankorAccountpayableWorkinProcess:DeptBWorkinProcess:DeptAWorkinProcess:……1.Processcosting:Costflows分步法：成本流Thecoststransferredfromapriorprocesstoasubsequentprocessarereferredtoastransferred-incostswhichisatypeofrawmaterialcostfromtheviewpointofthesubsequentprocess.轉(zhuǎn)入成本是指從前一流程轉(zhuǎn)到后一流程的成本，從后一流程的角度看屬于原材料成本。Fromtheviewpointofthepriorprocess,thosearetransferred-outcosts.從前一流程的角度看，則是轉(zhuǎn)出成本。2.AccountingforProcessCosts:分步法的計(jì)算theweightaveragemethod加權(quán)平均法first-in,first-out(FIFO)method先進(jìn)先出法andsoon.

12.1.2ProcessCostingFivestepsofthegeneralpatternforprocesscosting:分步法一般計(jì)算模式的一個(gè)步驟：Analysisoftheflowofphysicalunits分析產(chǎn)品單位的實(shí)物流Calculationofequivalentunits約當(dāng)產(chǎn)量的計(jì)算Computationofunitcost單位成本的計(jì)算Valuationofinventories存貨估值Costreconciliation成本還原計(jì)算表2.AccountingforProcessCostsExample:DepartmentAEquivalentunitsofoutputforunitsremaininginendingworkinprocessinventoryarethecompleteunitsthatcouldhavebeenproducedgiventhetotalamountofmanufacturingeffortexpendedfortheperiodunderconsideration.留存在期末在產(chǎn)品存貨中的產(chǎn)品的約當(dāng)產(chǎn)量是對(duì)應(yīng)特定期間在產(chǎn)品生產(chǎn)耗用總量能夠生產(chǎn)的完工產(chǎn)品數(shù)量。Basicallythefullycompletedunitsandthepartiallycompletedunitsareexpressedintermsoffullycompletedunitsaccordingtoitsdegreeofcompletionestimated.究其根本，約當(dāng)產(chǎn)量法是根據(jù)估計(jì)的產(chǎn)品完工程度，將完全完工的產(chǎn)品和部分完工的產(chǎn)品均以完全完工的產(chǎn)品數(shù)量進(jìn)行表示。Example:DepartmentAAssumeDepartmentAhadthefollowingdataforOctober:假設(shè)A部門10月份的數(shù)據(jù)如下:CalculatetheunitcostandthecostoffinishedgoodsandendingWIPforOctober.計(jì)算10月份完工產(chǎn)品和期末在產(chǎn)品的的單位成本和總成本。Units,beginningworkinprocess期初在產(chǎn)品數(shù)量--Unitscompleted完工產(chǎn)品數(shù)量1,000Units,endingworkinprocess(25%complete)期末在產(chǎn)品數(shù)量（完工程度25%）600Totalmanufacturingcosts制造成本總額$11,500Example:DepartmentAEquivalentunitsofendingworkinprocess=600×25%=150units期末在產(chǎn)品的約當(dāng)產(chǎn)量

TheequivalentunitsproduceforOctober=1000+150=1150units十月份生產(chǎn)量的約當(dāng)產(chǎn)量Theunitcost=$11,500÷1,150units約當(dāng)產(chǎn)量的單位成本=$10perequivalentunitThecostofendingWIP期末在產(chǎn)品總成本=$10×150=$1,500Thecostoffinishedgoods完工產(chǎn)品總成本=$10×1000=$10,000

12.2.1AbsorptionCosting吸收成本法AbsorptionCosting,orfullcosting,isamethodforsharingallmanufacturingoverheadsbetweendifferentproductsonafairbasis.吸收成本法，或完全成本法，是一種以合理的基礎(chǔ)在不同產(chǎn)品之間分配所有制造費(fèi)用的方法。Thefullabsorptioncost“fullabsorbs”thevariablesandfixedcostsofmanufacturingaproduct.完全吸收成本“完全吸收”了產(chǎn)品生產(chǎn)的變動(dòng)成本和固定成本。Product

costshouldincludeallcostsofpurchase(includingtaxes,transport,andhandling)netoftradediscountsreceived,costsofconversion(includingfixedandvariablemanufacturingoverheads)andothercostsincurredinbringingtheinventoriestotheirpresentlocationandcondition.(IAS2)產(chǎn)品成本應(yīng)包括扣除交易折扣后的所有采購(gòu)成本(包括稅收、運(yùn)輸費(fèi)用和裝卸費(fèi))、轉(zhuǎn)換成本(包括固定和變動(dòng)的制造費(fèi)用)以及將存貨移動(dòng)到當(dāng)前位置和狀態(tài)所產(chǎn)生的其他成本。(IAS2)12.2AbsorptionandMarginalCosting吸收成本法和變動(dòng)成本法12.2.2MarginalCosting變動(dòng)成本法Inmarginalcosting,onlyvariablecostsarechargedasacostofsaleandacontributioniscalculated(salesrevenueminusvariablecostofsales).在變動(dòng)成本法中，只有變動(dòng)成本計(jì)入產(chǎn)品銷售成本，進(jìn)而計(jì)算出邊際貢獻(xiàn)(銷售收入減去變動(dòng)的產(chǎn)品銷售成本)。

Closingstocksofworkinprocessorfinishedgoodsarevaluedatmarginal(variable)productioncost.期末在產(chǎn)品或產(chǎn)成品存貨按邊際(或變動(dòng))生產(chǎn)成本計(jì)價(jià)。Fixedcostsaretreatedasaperiodcost,excludedfrominventoriablecostsandarechargedinfulltotheincomestatementoftheaccountingperiodinwhichtheyareincurred.固定成本作為期間成本處理，不計(jì)入存貨成本，全部計(jì)入發(fā)生當(dāng)期的損益表。Inaword,howfixedmanufacturingcostsareaccountedforisthemaindifferencebetweenmarginalcostingandabsorptioncosting.一句話，固定性制造費(fèi)用的會(huì)計(jì)處理是變動(dòng)成本法和吸收成本法的主要區(qū)別。12.2AbsorptionandMarginalCostingDuringthemostrecentyear,FairchildCompanyhadthefollowingdataassociatedwiththeproductitmakes:上一年，fairchild公司的產(chǎn)品生產(chǎn)數(shù)據(jù)如下:Example:FairchildCo.Units,beginninginventoryUnitproduced10,000Unitssold($300perunit)8,000Normalvolume10,000Variablecostsperunit:Directlabor$100Directmaterials50Variableoverhead50Variablesellingandadministration10Fixedcosts:Fixedoverhead$250,000Fixedsellingandadministration100,000Theunitcostobtainedundereachmethoddiffers.每種計(jì)算方法下單位成本包括的內(nèi)容是不同的。The$25differenceisattributabletothewayfixedoverheadistreated.25元的差異是由于固定性制造費(fèi)用的處理不同導(dǎo)致的。Underabsorptioncosting,fixedoverheadisspreadoveralltheunitsproduced,whereasvariablecostingassignsnofixedoverheadtoproduction.吸收成本法下，固定性制造費(fèi)用在生產(chǎn)的所有產(chǎn)品單位間分?jǐn)?，而變?dòng)成本法下，固定性制造費(fèi)用不計(jì)入產(chǎn)品的生產(chǎn)成本。VariableCostingAbsorptionCostingDirectlabor$100$100Directmaterials5050Variableoverhead5050Fixedoverhead($250,000/10,000)

25Totalperunitcost$200$225Example:FairchildCo.Ifthefixedoverheadattachedtotheunitssoldisdifferentfromthetotalfixedoverheadoftheperiod,thetwoincomefigureswillbedifferent.如果當(dāng)期銷售的產(chǎn)品吸收的固定性制造費(fèi)用與該期發(fā)生的固定性制造費(fèi)用總額不同，兩種方法計(jì)算出的損益金額就會(huì)有差異。Variable-CostingIncomeStatementExample:FairchildCo.Sales$2,400,000Lessvariableexpenses:Variablecostofgoodssold$1,600,000Variablesellingandadministrative80,000(1,680,000)Contributionmargin$720,000Lessfixedexpenses:Fixedoverhead$250,000Fixedsellingandadministrative100,000(350,000)Netincome$370,000Absorption-CostingIncomeStatementExample:FairchildCo.Sales$2,400,000Less:costofgoodssold(1,800,000)Grossmargin$600,000Less:sellingandadministrativeexpenses(180,000)Netincome$420,000ResourcesActivitiesProducts12.3ActivityBasedCosting作業(yè)成本法Anactivity-basedcosting(ABC)systemisonethatfirsttracescoststoactivitiesandthentoproducts.作業(yè)成本計(jì)算系統(tǒng)(ABC)是一種先將成本分配到作業(yè)，再分配到產(chǎn)品的成本計(jì)算方法。ABCcalculatesthecostoftheseindividualactivitiesandassignscoststocostobjectssuchasproductsorservicesonthebasisoftheactivitiesundertakentoproduceeachproductorservice.ABC計(jì)算各個(gè)作業(yè)活動(dòng)的成本，并根據(jù)每個(gè)產(chǎn)品或服務(wù)生產(chǎn)所耗用的活動(dòng)將作業(yè)成本分配給每個(gè)成本計(jì)算對(duì)象，如產(chǎn)品或服務(wù)。ABCrefinescostingsystemsbyfocusingonindividualactivitiesasthefundamentalcostobjects.作業(yè)成本法通過(guò)將個(gè)體活動(dòng)作為基本成本對(duì)象來(lái)細(xì)化成本核算體系。Anactivityisanevent,task,orunitofworkwithaspecifiedpurpose(forexample,settingupmachinesforproductionruns).一個(gè)作業(yè)是一個(gè)具有特定用途的事件、任務(wù)或工作單元(例如，為批量生產(chǎn)進(jìn)行的設(shè)備準(zhǔn)備活動(dòng))。12.3ActivityBasedCostingCostdriversareactivitiesthatdrivecosts.Thatis,acostdriverisaunitofactivitythatconsumesresources,orafactorinfluencingthelevelofcost.成本動(dòng)因是驅(qū)動(dòng)成本發(fā)生的各項(xiàng)活動(dòng)。也就是說(shuō)，一個(gè)成本動(dòng)因是一個(gè)消耗資源的活動(dòng)單位，或者是影響成本發(fā)生水平的一個(gè)因素。thecostperunitofthecostdiverisalsocalledpoolrate.成本動(dòng)因的單位成本也稱為成本庫(kù)分配率。Poolrate=activitycosts/unitsofcostdriver成本庫(kù)分配率=作業(yè)成本/成本動(dòng)因數(shù)量Appliedoverhead=Poolrate×Costdriverunitsusedbytheproduct產(chǎn)品應(yīng)分?jǐn)偟淖鳂I(yè)費(fèi)用=成本庫(kù)分配率×產(chǎn)品使用的成本動(dòng)因數(shù)量12.3ActivityBasedCostingResourcesCostpoolsProductsCostdriversExample:ABCAssumethatacompanyhasannualmanufacturingoverheadcostsof$2,000,000—ofwhich$200,000isdirectlyinvolvedinsettinguptheproductionmachines.假定一個(gè)公司發(fā)生的年制造費(fèi)用為2,000,000元，其中200,000元為機(jī)器設(shè)備準(zhǔn)備直接發(fā)生的成本。Duringtheyearthecompanyexpectstoperform400machinesetups.BatchXconsistsof5,000unitsofproductsandBatchYis50,000units.當(dāng)年，公司預(yù)期執(zhí)行400個(gè)設(shè)備準(zhǔn)備工時(shí)，X批產(chǎn)品包括5,000件產(chǎn)品，Y批產(chǎn)品包括50,000件產(chǎn)品。Theremainingmanufacturingoverheadiscausedbytheproductionactivitiesthatcorrelatewith100,000machinehours.其他制造費(fèi)用是產(chǎn)品生產(chǎn)所引起的，生產(chǎn)的機(jī)器小時(shí)數(shù)為100,000個(gè)機(jī)器小時(shí)。CalculatethepoolrateofbatchX,batchYandtheremainingmanufacturingoverhead.計(jì)算X批、Y批產(chǎn)品的成本庫(kù)分配率及其他制造費(fèi)用分配率。Example:ABCWithABCWithoutABCMfgoverheadcostsassignedtosetups$200,000$0Numberofsetups400NotapplicableMfgoverheadcostpersetup$500$0Totalmanufacturingoverheadcosts$2,000,000$2,000,000Less:Costtracedtomachinesetups200,0000MfgO/Hcostsallocatedonmachinehours$1,800,000$2,000,000Machinehours(MH)100,000100,000MfgoverheadcostsperMH$18$20MfgOverheadCostAllocations$500setupcostperbatch×numberofsetupused+$18perMH×numberofMHused$20perMH×numberofMHusedActivitybasedcostinghasgrowninimportanceinrecentdecadesbecause:作業(yè)成本法在最近幾十年變得越來(lái)越重要，因?yàn)?(1)manufacturingoverheadcostshaveincreasedsignificantly,制造費(fèi)用顯著增加(2)themanufacturingoverheadcostsnolongercorrelatewiththeproductivemachinehoursordirectlaborhours,制造費(fèi)用不再與生產(chǎn)機(jī)器工時(shí)或直接人工工時(shí)相關(guān)(3)thediversityofproductsandthediversityincustomers'demandshavegrown,and產(chǎn)