《制造费用的核算(51)》由会员分享，可在线阅读，更多相关《制造费用的核算(51)（51页珍藏版）》请在金锄头文库上搜索。
1、第四章 制造费用的核算 Cost for Production Overhead,一、制造费用的概述： （一）制造费用的定义 Overhead: Expenditure on labor, materials or services, which cannot be economically identified with a specific saleable cost unit. （e.g: indirect material, indirect labour and indirect expense)（CIMA） 制造费用是指企业为生产产品（或提供劳务）而发生的应该计入产成本但没有专设成
2、本项目的各项生产费用。 (二）制造费用的两个特点： 属于生产产品所发生的费用，应计入产品成本； 不能直接计入产品成本，而需要分配计入产品成本；,一、制造费用概述,（三）制造费用的内容： 生产单位管理人员工资、奖金以及按工资总额14%提取的职工福利费； 折旧费、修理费及经营性租赁费等； 生产单位一般性消耗的机物料、低质易耗品、取暖费、水电费、办公费、保险费、设计制图费、试验检验费、劳动保护费及季节性或修理期间的停工损失等等. （四）制造费用的六个来源：(Six sources of overhead cost) The purchase analysis（购买原材料直接领用） Issues fr
3、om stock. Payroll Analysis the source of indirect labor cost. Salaries analysis Journal entries (日记账) Petty Cash book（小额现金出纳簿）,二. 固定资产折旧费的核算,（一）折旧的定义： 折旧费用指固定资产在使用过程中由于损耗而逐渐转移到成本费用中的那部分价值。 The Fixed asset register： Description of asset, Date of purchase, Details of the supplier, Cost of the asset, I
4、dentification code. Location, Estimated life in years or hours of use, estimate residual value, depreciation method, and major overhauls （二） Three depreciation methods will be explored: 直线折旧法 （Straight Line） 余额递减法 （Reducing or Diminishing Balance） 机器工时法 （Machine Hour）,折旧方法：直线折旧法 （Straight Line）,Cost
5、 of machine: 60,000pounds, estimated residual value 8,000pounds, estimated life is 4years. Expected use: Year 1 4,000 hours Year2 6,000 hours Year3 5,000 hours Year4 1,000 hours Straight line method: depreciation for each year =(60,000pounds-8,000pounds)/4=13,000 pounds,折旧方法：余额递减法 （Reducing or Dimin
6、ishing Balance）,The percentage =39.57%(1 - nresidual value/Original cost)*100% Y1: 39.57% of 60,000pounds=23,742 pounds Y2: 39.57% of (60,000-23,742)=14,347pounds Y3: 39.57% of (60,000-38,089)=8,670 pounds Y4: 39.57%of (60,000-46,759)=5,239pounds Rounding adjustment needed 2 Total depreciation cost
7、=52,000pounds An argument: in the first year the deprecation charge is high, however, the maintenance costs are low; in the last year the maintenance costs are high, , the depreciation charge is low.,折旧方法：机器工时法 （Machine Hour）,Cost of machine: 60,000pounds, estimated residual value 8,000pounds, estim
8、ated life is 4years. Expected use: Year 1 4,000 hours Year2 6,000 hours Year3 5,000 hours Year4 1,000 hours Solution: Rate=52,000/16,000=3.25pounds per hour year 1 4,000*3.25pounds=13,000pounds year 2 6,000*3.25pounds=19,500pounds year 3 5,000 *3.25pounds=16,250pounds year 4 1,000*3.25pounds=3,250po
9、unds Total cost 52,000pounds,三、制造费用的归集及分配,From the definition of production overhead, production overhead cannot economically be immediately identified with any saleable cost unit. However, it must be identified with incurring cost centers and allocated or apportion to the incurring cost centre. Som
10、e overhead can be allocated to cost centers, for example “the salary of the manager of department A”; but if costs are shared by more than one cost centre, cost apportionment may be done for example , “a share of the buildings insurance premium（保险费）”. 折旧费的分配：按固定资产的使用车间、部门进行汇总，并通过编制折旧费用分配表分配计入产品成本和期间
11、费用中。,三、制造费用的归集及分配,P.S.: Most of the overhead costs can be allocate cost. Less need to apportion (sharing) E.g. Supervisor Costing for production overheads is concerned with firstly relating indirect costs to cost centres and then finally to cost units. This involves the procedures of followings:,All
12、ocation(可以追溯到具体的成本中心时）,Apportionment（Costs shared by more than two cost centres) 即不能确定或者追溯给具体的成本中心时）,Absorption (将汇集的成本从成本中心分配给具体成本对象产品或服务）,Introduction of overhead absorption,Production overhead through allocation and apportionment, has been charged to production cost centers, ready for absorbing i
13、nto the cost unit. Overhead absorption rate is defined as a means of attributing overhead to a product or service, based for example, on direct labor hours, direct labor cost or machine hours etc Full cost absorption is that no items of production overhead (electricity, gas, supervision machine repa
14、irs, canteen, depreciation and heating, etc.) are left out.,Pre-determined Production Overhead Rate,Why need the pre-determined production overhead rate: 1. It is inconvenient to wait until the actual overhead has been collected at the end of period, 2. Also, some business need selling prices to be
15、quoted before order are obtained, therefore there is a need for predetermined rate P.S :Pre-determined production overhead rate are based on budgeted production overheads, not actual production overheads.,计划单位制造费用分配的成本差异及帐务处理 (Treatments for Under/over-absorbed overhead ）,Budgeted production overhea
16、d 84, 000pounds Budgeted machine hours 7000 hrs Therefore, budgeted or pre-determined production overhead rate=84, 000pounds/ 7000 hrs=12 pounds per hour, this figure are set advance, at end of the budget period, actual figure are: Actual production overhead 81, 600 pounds Actual machine hour 6,300 hrs Therefore, the absorbed production overhead is 6,300*12=75, 600 pounds, by comparing the absorbed overhead with actual overhead of 81,
