會計審計專業(yè)英語（第5版）課件：成本與管理會計

ProfessionalEnglishforAccountingandAuditing

會計審計專業(yè)英語AnIntroductiontoCosttermsandConcepts

成本術(shù)語與概念介紹CostandManagementAccounting

成本與管理會計AnIntroductiontoCosttermsandConcepts

成本術(shù)語與概念介紹11.1CostObjectsandCostAssignment成本對象與成本分?jǐn)?1.2

ElementsofCost成本要素11.3Materialsandlabor材料和人工11.4ManufacturingOverheads制造費用11.1CostObjectsandCostAssignment

成本對象與成本分?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算對象。Costtracing成本追溯Costallocation成本分配Costobjectisanyendtowhichacostisassigned.成本計算對象是成本分配到的各個最終結(jié)點。Products產(chǎn)品Work-in-progresses在產(chǎn)品Productlines產(chǎn)品生產(chǎn)線Departments部門11.1CostObjectsandCostAssignment

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

成本對象與成本分?jǐn)侰OSTOBJECTS成本計算對象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

制造費用COSTASSIGNMENT成本分?jǐn)侰ostTracing成本追溯CostAllocation成本分配ObjectB對象BObjectA對象AObjectC對象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制造費用Directmaterial直接材料Indirectmaterial間接材料Othermanufacturingexpense其他制造費用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。? Allothercostsoftransformingthematerialstoafinishedgood,oftenreferredtointotalasmanufacturingoverhead,orproductionoverhead.將材料轉(zhuǎn)化為成品的所有其他成本，通常統(tǒng)稱為制造費用或生產(chǎn)費用。Materialsthatcannotbeidentifiedwithaspecificproduct(forexample,glueorgrease)areincludedinmanufacturingoverhead.不能確認為特定產(chǎn)品使用的材料(例如，膠水或油脂)應(yīng)計入制造費用。??11.3.1Materials原材料itisessentialthatmaterialsarepurchasedinthemosteconomicalquantitiesandthatthereareenoughindividualmaterialsonhandtomeetproductiondemands.原材料采購應(yīng)以最經(jīng)濟的數(shù)量購買材料，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)出的會計分錄如下：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，記入制造費用。Otherlaborcostsunrelatedtomanufacturingaredebitedtoperiodexpensesaccounts.與產(chǎn)品生產(chǎn)無關(guān)的其他人工成本記入期間費用賬戶。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，是雇主為雇員完成的工作支付工資的過程。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.這包括記錄工作時間、計算工資、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卡都應(yīng)轉(zhuǎn)發(fā)到計時部門，在那里工作時間記錄應(yīng)與考勤卡核對一致。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間工資、加班工資、輪班工資、激勵性工資和其他津貼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工資總額和勞動相關(guān)成本加總計算得到。

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

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

制造費用分配的步驟:步驟1:將間接成本分配給各個部門。步驟2:將服務(wù)部門的成本再分配給生產(chǎn)部門。步驟3:計算生產(chǎn)部門的分配率，并將生產(chǎn)部門的費用分配給每個成本計算對象。11.4.1Directallocationandapportionmentofindirectoverhead間接制造費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)計量工廠制造費用。產(chǎn)品生產(chǎn)主要有兩個部門——攪拌部門和裝瓶部門。倉儲部門和維修部門為工廠運營提供服務(wù)。Example:Stick-upLtd11.4.1Directallocationandapportionmentofindirectoverhead間接制造費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倉儲部門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--plant22,50010,500$230,000Example:Stick-upLtdOtherinformation:其他信息Total合計Mixing攪拌Bottling裝瓶Maintenance維修Store倉儲Area(m2)面積（平方米）4,5001,5002,000400600Kilowatthours千瓦時6,0003,5001,800300400Valueofplant設(shè)備價值$200,000$100,000$70,000$10,000$20,000No.ofrequisitions5,0002,0001,0002,000Maintenancehours維修時間2,0003501,400250Directlaborcost直接人工成本$390,000$110,000$280,000Machinehours機器工時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動力——分配基礎(chǔ)：千瓦時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保險費（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保險費（設(shè)備）——分配基礎(chǔ)：設(shè)備價值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)部門費用的再分配(1)Directorsimplereallocationmethod直接分配法（或簡單分配法）Intheaboveexample,thestoredepartmentcostsareallocatedonthenumberofmaterialrequisitions,2,000formixingand1,000forbottling.在上面的例子中，倉儲部門成本根據(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倉儲部門IndirectProductionCosts間接生產(chǎn)成本99,60080,40020,00030,000StorageCost倉儲成本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.由于倉儲部門為其他服務(wù)部門提供服務(wù)的比例最高，因此費用分配從倉儲部門開始。(2)Step-downmethod11.4.2Reallocationofservicedepartments’overheadsStore倉儲部門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用是20,000元加上其應(yīng)分擔(dān)的倉儲成本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)再分配過程或使用聯(lián)立方程組的分配方法。Thisprocedure,whichisoftentediousandtime-consuming,canbesimplifiedbytheuseofalgebra.這個過程通常是冗長和費時的，可以用代數(shù)分配法來簡化。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)對外分配的總費用Y=totalcosttobeallocatedfromthestoreY=倉儲部門應(yīng)對外分配的總費用11.4.2Reallocationofservicedepartments’overheadsAlgebramethod代數(shù)分配法Store—percentageoftotalservicetomaintenancebasedonrequisition倉儲成本—根據(jù)領(lǐng)用量計算提供給維修部門的倉儲成本百分比×100%=40%Maintenance—percentageoftotalservicetothestorebasedonmaintenancehours維修成本—根據(jù)維修時間計算總維修服務(wù)中提供給倉儲部門維修服務(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計算生產(chǎn)部門制造費用的分配率Step3Calculatetheallocationrateforproductiondepartmentoverhead.步驟3計算生產(chǎn)部門制造費用分配率Afterallocatingoverheadtoeachproductiondepartment,weshouldcalculateanallocationrateofdepartmentoverheadtoallocateoverheadtoeachproductorcostobject.在將（輔助）制造費用分配給每個生產(chǎn)部門之后，我們應(yīng)計算生產(chǎn)部門制造費用分配率，以便將制造費用分配給每個產(chǎn)品或成本計算對象。CostingSystems

成本核算系統(tǒng)CostandManagementAccounting

成本與管理會計CostingSystems成本計算系統(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.一個成本池是一組間接成本項目。Thecost-allocationbase,orcostdiver,linksinasystematicwayanindirectcostorgroupofindirectcoststoacostobject.成本分配基礎(chǔ)或者成本動因以一種系統(tǒng)的方式將一個間接成本項目或一組間接成本項目與一個成本計算對象相連接。Whenthecostobjectisajob,product,orcustomer,thecost-allocationbaseisalsocalledacost-applicationbase.當(dāng)成本計算對象是一批次產(chǎn)品、一種產(chǎn)品或一類顧客時，成本分配基礎(chǔ)通常被稱為成本分?jǐn)偦A(chǔ)。CostingSystemsCostingsystemsshouldbetailoredtotheunderlyingoperations.成本計算系統(tǒng)應(yīng)根據(jù)基本業(yè)務(wù)活動進行設(shè)置。Therearetwobasictypesofcostingsystemsusedtoassigncoststoproductsorservices:ajob-costingsystemandaprocess-costingsystem.成本或服務(wù)成本分配通常有兩類成本計算系統(tǒng)：分批成本計算系統(tǒng)和分步成本計算系統(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.分批法是在成本計算對象經(jīng)過的不同成本中心匯集成本要素的成本計算方法。thecostobjectisanindividualunit(orbatch)ofadistinctproductorservice,callajob.成本計算對象是一個特定的產(chǎn)品或服務(wù)的一個獨立的單位(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批次。12.1JobCostingandProcessCosting12.1.1JobCostingSevenstepstoassigncoststoindividualjobs:將成本分配到每個批次的七個步驟:Identifythejobthatisthechosencostobject.確定某批次產(chǎn)品或服務(wù)為選定的成本計算對象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)品或報備分配間接成本Computetheindirectcostsallocatedtothejob.計算各批次的間接成本Computethetotalcostofthejobbyaddingthedirectandindirectcostsassignedtoit.通過加總直接成本和分擔(dān)的間接成本，計算各批次（產(chǎn)品或服務(wù)）的總成本。12.1.1JobCosting

Example:例：Assumeacustom-mademachineisthechosencostobject.假設(shè)顧客定制的一臺機器是選定的成本計算對象700gallonsofdirectmaterialswereusedatanactualcostof$10pergallon.共使用了700加侖直接材料，每加侖10元。100directlaborhourswereusedtoproducethemachinewith$25perhour.共花費100個直接人工小時生產(chǎn)該機器，每人工小時25元。All$220,000ofthecompany’sindirectmanufacturingcostsweregroupedinasinglecostpoolandallocatedbasedonatotalof20,000machine-hours.Eighthundredmachine-hourswereusedtoproducethecustom-mademachine.該公司將所有間接制造費用，計220,000元，匯集在一個單獨的成本池，以總計為20,000個機器小時為基礎(chǔ)進行分配，該顧客定制的機器共使用800個機器小時。Calculatethetotalcostofthemachine.計算該機器的總成本。12.1.1JobCostingDirectmaterialcosts(700×$10)$7,000Directlaborcosts(100×$25)2,500Manufacturingoverheadcosts(800×)8,800Totalmanufacturingcostofmachine$18,300Thetotalcostsofthejobareasfollows:該批機器總成本如下：12.1.2ProcessCosting分步法Aprocessing-costingsystemdeterminesthecostofaproduct(orservice)byassigningcoststomassesofidenticalorsimilarunitsofoutput.分步成本計算系統(tǒng)通過將成本分配給大量相同或相似的產(chǎn)出單位來確定產(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期內(nèi)的制造成本。thecostobjectismassesofidenticalorsimilarunitsofaproductorservice.成本計算對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):一個醫(yī)藥企業(yè)的生產(chǎn)過程12.1.2ProcessCostingPickingEncapsulatingBottlingFinishedgoodsFigure12-2Parallelprocessingillustrated:themanufactureofamassstoragesystem圖12-2平行生產(chǎn)流程舉例：大規(guī)模存儲系統(tǒng)的制造Process1:Productionandassemblyofwrite-headanddiskdrive流程1：讀寫頭和磁盤驅(qū)動器的生產(chǎn)和裝配Process2:Testingofwrite-headanddiskdrive流程2：讀寫頭和磁盤驅(qū)動器的測試Process3:Productionofcircuitboard流程3:電路板生產(chǎn)Process4:Testingofcircuitboard流程4:電路板測試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:分步法的計算theweightaveragemethod加權(quán)平均法first-in,first-out(FIFO)method先進先出法andsoon.

12.1.2ProcessCostingFivestepsofthegeneralpatternforprocesscosting:分步法一般計算模式的一個步驟：Analysisoftheflowofphysicalunits分析產(chǎn)品單位的實物流Calculationofequivalentunits約當(dāng)產(chǎn)量的計算Computationofunitcost單位成本的計算Valuationofinventories存貨估值Costreconciliation成本還原計算表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)量進行表示。Example:DepartmentAAssumeDepartmentAhadthefollowingdataforOctober:假設(shè)A部門10月份的數(shù)據(jù)如下:CalculatetheunitcostandthecostoffinishedgoodsandendingWIPforOctober.計算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成本(包括稅收、運輸費用和裝卸費)、轉(zhuǎn)換成本(包括固定和變動的制造費用)以及將存貨移動到當(dāng)前位置和狀態(tài)所產(chǎn)生的其他成本。(IAS2)12.2AbsorptionandMarginalCosting吸收成本法和變動成本法12.2.2MarginalCosting變動成本法Inmarginalcosting,onlyvariablecostsarechargedasacostofsaleandacontributioniscalculated(salesrevenueminusvariablecostofsales).在變動成本法中，只有變動成本計入產(chǎn)品銷售成本，進而計算出邊際貢獻(銷售收入減去變動的產(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)生產(chǎn)成本計價。Fixedcostsaretreatedasaperiodcost,excludedfrominventoriablecostsandarechargedinfulltotheincomestatementoftheaccountingperiodinwhichtheyareincurred.固定成本作為期間成本處理，不計入存貨成本，全部計入發(fā)生當(dāng)期的損益表。Inaword,howfixedmanufacturingcostsareaccountedforisthemaindifferencebetweenmarginalcostingandabsorptioncosting.一句話，固定性制造費用的會計處理是變動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，固定性制造費用在生產(chǎn)的所有產(chǎn)品單位間分?jǐn)?，而變動成本法下，固定性制造費用不計入產(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用與該期發(fā)生的固定性制造費用總額不同，兩種方法計算出的損益金額就會有差異。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)品的成本計算方法。ABCcalculatesthecostoftheseindividualactivitiesandassignscoststocostobjectssuchasproductsorservicesonthebasisoftheactivitiesundertakentoproduceeachproductorservice.ABC計算各個作業(yè)活動的成本，并根據(jù)每個產(chǎn)品或服務(wù)生產(chǎn)所耗用的活動將作業(yè)成本分配給每個成本計算對象，如產(chǎn)品或服務(wù)。ABCrefinescostingsystemsbyfocusingonindividualactivitiesasthefundamentalcostobjects.作業(yè)成本法通過將個體活動作為基本成本對象來細化成本核算體系。Anactivityisanevent,task,orunitofworkwithaspecifiedpurpose(forexample,settingupmachinesforproductionruns).一個作業(yè)是一個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)進行的設(shè)備準(zhǔn)備活動)。12.3ActivityBasedCostingCostdriversareactivitiesthatdrivecosts.Thatis,acostdriverisaunitofactivitythatconsumesresources,orafactorinfluencingthelevelofcost.成本動因是驅(qū)動成本發(fā)生的各項活動。也就是說，一個成本動因是一個消耗資源的活動單位，或者是影響成本發(fā)生水平的一個因素。thecostperunitofthecostdiverisalsocalledpoolrate.成本動因的單位成本也稱為成本庫分配率。Poolrate=activitycosts/unitsofcostdriver成本庫分配率=作業(yè)成本/成本動因數(shù)量Appliedoverhead=Poolrate×Costdriverunitsusedbytheproduct產(chǎn)品應(yīng)分?jǐn)偟淖鳂I(yè)費用=成本庫分配率×產(chǎn)品使用的成本動因數(shù)量12.3ActivityBasedCostingResourcesCostpoolsProductsCostdriversExample:ABCAssumethatacompanyhasannualmanufacturingoverheadcostsof$2,000,000—ofwhich$200,000isdirectlyinvolvedinsettinguptheproductionmachines.假定一個公司發(fā)生的年制造費用為2,000,000元，其中200,000元為機器設(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個設(shè)備準(zhǔn)備工時，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.其他制造費用是產(chǎn)品生產(chǎn)所引起的，生產(chǎn)的機器小時數(shù)為100,000個機器小時。CalculatethepoolrateofbatchX,batchYandtheremainingmanufacturingoverhead.計算X批、Y批產(chǎn)品的成本庫分配率及其他制造費用分配率。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越重要，因為:(1)manufacturingoverheadcostshaveincreasedsignificantly,制造費用顯著增加(2)themanufacturingoverheadcostsnolongercorrelatewiththeproductivemachinehoursordirectlaborhours,制造費用不再與生產(chǎn)機器工時或直接人工工時相關(guān)(3)thediversityofproductsandthediversityincustomers'demandshavegrown,and產(chǎn)