成本计算方法的选择东营市某集团纺纱厂案例分析东营市某集团纺纱厂案例分析 产品实现流程图 拣棉 凊花 梳棉 预并条 条并卷 精梳 并条 粗纱 细纱 络筒 包装精梳纱普梳纱 要求v1.确定棉纱厂生产费用在完工产品和在产品之间分配的方法？v2.确定棉纱厂的成本计算方法？v3.根据棉纱厂的成本计算单写出计算过程？ 编号品种产量吨纱用棉量原棉价格所占比例落棉率价格原料成本单位产本细长细长1JC36SK(100%细）201.42912679.47100%30%60%297150.99297893.8614894.692JC36SK(100%细）201.42912679.47100%30%60%297150.99297893.8614894.693JC36SK(100%细）201.42912679.47100%30%60%297150.99297893.8614894.694JC36SK(100%细）9.421.42912679.47100%30%60%139958.11140308.0114894.695JC36SK(100%细）3.581.42912679.47100%30%60%53190.0353323.0014894.696CJ32SK(100%细）2.58821.42912679.47100%30%60%38454.3138550.4514894.697CJ32SK(100%细）201.42912679.47100%30%60%297150.99297893.8614894.698CJ32SK(100%细）10.5721.42912679.47100%30%60%157074.01157466.7014894.699CJ30SK(100%细）9.268211.42912679.47100%30%60%137702.89138047.1414894.6910CJ50S(100%细）123.381.40612679.47100%29%60%1816817.211821359.2514762.1911CJ50S(100%细）1.0333351.40612679.47100%29%60%15216.4715254.5114762.1912CJ55S(50％中50％长）18.91.3915310.2850%28%49%347032.28347899.8618407.4013CJ60S(50％中50％长）12.649031.3715092.6250%27%49%226940.51227507.8617986.1914CJ80S（70％长30％细）29.581.391605708770%28%47%573351.20574784.5719431.5315CJ80S（100％长）5.541661.4217505.75100%30%43%119985..04120285.0021705.5916疵纱0.15251.42930%60%2265.782271.4414894.6917合计306.664954828633.26 原料耗用产成品耗用原棉的成本＝棉纱产量×吨纱用棉量×原棉价格－落棉成本落棉成本＝棉纱产量×吨纱用棉量×30％×原棉价格×60％要求：根据以上材料成本计算表写出每种产品材料成本的计算过程 人工计算表编号品种产量用工总工时工资单位工资费用1JC36SK(100%细）2041.52830.4029775.661488.782JC36SK(100%细）2041.52830.4029775.661488.783JC36SK(100%细）2041.52830.4029775.661488.784JC36SK(100%细）9.4241.52391.1214024.341488.785JC36SK(100%细）3.5841.52148.645329.841488.786CJ32SK(100%细）2.588238.1498.713539.591367.597CJ32SK(100%细）2038.14762.8027351.731367.598CJ32SK(100%细）10.57238.14403.2214458.121367.599CJ30SK(100%细）9.2682136.08334.401190.481293.7210CJ50S(100%细）123.3857.947148.64256328.762077.5611CJ50S(100%细）1.03333557.9459.872146.842077.5612CJ55S(50％中50％长）18.973.811395.0150020.852646.6113CJ60S(50％中50％长）12.6490375.89959.9334420.402721.1914CJ80S（70％长30％细）29.58111.093286.04117827.653983.3615CJ80S（100％长）5.54166115.69641.11229888.454148.3016疵纱0.152544.986.86245.961612.8517合计306.6649518127.56650000.002119.58 人工费计算v某种棉纱分配的工资费用＝（产品工时／总产品工时）×工资总额v产品工时＝产量×用工v总产品工时＝∑产品工时v单位工资费用＝该产品分配的工资费用／产量 v要求：写出以上成本计算单中人工成本的计算过程？ 电费分配表编号品种产量用电总用电电费单位电费1JC36SK(100%细）202984.5059690.0040763.252038.162JC36SK(100%细）202984.5059690.0040763.252038.163JC36SK(100%细）202984.5059690.0040763.252038.164JC36SK(100%细）9.422984.5028113.9919199.492038.165JC36SK(100%细）3.582984.5010684.517296.622038.166CJ32SK(100%细）2.58822677.046928.714731.731828.197CJ32SK(100%细）202677.0453540.8036563.871828.198CJ32SK(100%细）10.5722677.0428301.6719327.661828.199CJ30SK(100%细）9.268212537.1023514.3816058.341732.6310CJ50S(100%细）123.384032.77497563.16339793.812754.0411CJ50S(100%细）1.0333354032.774167.262845.892754.0412CJ55S(50％中50％长）18.93896.6973647.4450295.012661.1113CJ60S(50％中50％长）12.649034420.0455909.2238181.303018.5214CJ80S（70％长30％细）29.585994.05177304.00121083.734093.4315CJ80S（100％长）5.541665812.7932212.5121998.433969.6516疵纱0.15253210.57489.61334.362192.5517合计306.664951171447.26800000.002608.71 电费分配v某种棉纱分配的电费＝（产品用电／总产品用电）×电费v产品用电＝产量×用电v总用电＝∑产品用电v单位电费＝该产品分配的电费／产量 v要求：计算每种产品的电力总成本和单位耗电成本？ 水费分摊编号品种工资电费工资×0.4电费×1.2合计水费1JC36SK(100%细）29775.6640763.2511910.2648915.9060826.17498.582JC36SK(100%细）29775.6640763.2511910.2648915.9060826.17498.583JC36SK(100%细）29775.6640763.2511910.2648915.9060826.17498.584JC36SK(100%细）14024.3419199.495609.7323039.3928649.12234.835JC36SK(100%细）5329.847296.622131.948755.9510887.8889.246CJ32SK(100%细）3539.594731.731415.835678.087093.9158.157CJ32SK(100%细）27351.7336563.8710940.6943876.6454817.33449.328CJ32SK(100%细）14458.1219327.665783.2523193.1928976.44237.519CJ30SK(100%细）1190.4816058.344796.1919270.0124066.20197.2610CJ50S(100%细）256328.76339793.81102531.50407752.57510284.084182.6611CJ50S(100%细）2146.842845.89858.743415.074273.8035.0312CJ55S(50％中50％长）50020.8550295.0120008.3460354.0180362.35658.7113CJ60S(50％中50％长）34420.4038181.3013768.1645817.5659585.71488.4114CJ80S（70％长30％细）117827.65121083.7347131.06145300.47192431.531577.3115CJ80S（100％长）229888.4521998.439195.3826398.1235593.50291.7516疵纱245.96334.3698.38401.24499.624.1017合计650000.00800000.00260000.00960000.001220000.0010000.00 v水费分配v某种棉纱分配的水费＝（单品种合计／总产品合计）×车间水费合计v单位水费＝产品分配的水费／产量v要求：写出成本计算单每种产品的水费的总成本和单位成本？ 折旧分摊编号品种工资电费工资×0.4电费×1.2合计折旧1JC36SK(100%细）29775.6640763.2511910.2648915.9060826.1729128.882JC36SK(100%细）29775.6640763.2511910.2648915.9060826.1729128.883JC36SK(100%细）29775.6640763.2511910.2648915.9060826.1729128.884JC36SK(100%细）14024.3419199.495609.7323039.3928649.1213719.705JC36SK(100%细）5329.847296.622131.948755.9510887.885214.076CJ32SK(100%细）3539.594731.731415.835678.087093.913397.187CJ32SK(100%细）27351.7336563.8710940.6943876.6454817.3326251.328CJ32SK(100%细）14458.1219327.665783.2523193.1928976.4413876.459CJ30SK(100%细）1190.4816058.344796.1919270.0124066.2011525.0010CJ50S(100%细）256328.76339793.81102531.50407752.57510284.08244368.5311CJ50S(100%细）2146.842845.89858.743415.074273.802046.6712CJ55S(50％中50％长）50020.8550295.0120008.3460354.0180362.3538484.5113CJ60S(50％中50％长）34420.4038181.3013768.1645817.5659585.7128534.8414CJ80S（70％长30％细）117827.65121083.7347131.06145300.47192431.5392153.0015CJ80S（100％长）229888.4521998.439195.3826398.1235593.5017045.2716疵纱245.96334.3698.38401.24499.62239.2617合计650000.00800000.00260000.00960000.001220000.00584242.43 制造费用编号品种工资电费工资×0.4电费×1.2合计制造费用1JC36SK(100%细）29775.6640763.2511910.2648915.9060826.174216.252JC36SK(100%细）29775.6640763.2511910.2648915.9060826.174216.253JC36SK(100%细）29775.6640763.2511910.2648915.9060826.174216.254JC36SK(100%细）14024.3419199.495609.7323039.3928649.121985.855JC36SK(100%细）5329.847296.622131.948755.9510887.88754.716CJ32SK(100%细）3539.594731.731415.835678.087093.91491.727CJ32SK(100%细）27351.7336563.8710940.6943876.6454817.333799.748CJ32SK(100%细）14458.1219327.665783.2523193.1928976.442008.549CJ30SK(100%细）1190.4816058.344796.1919270.0124066.201668.1810CJ50S(100%细）256328.76339793.81102531.50407752.57510284.0835371.0411CJ50S(100%细）2146.842845.89858.743415.074273.80296.2412CJ55S(50％中50％长）50020.8550295.0120008.3460354.0180362.355570.4313CJ60S(50％中50％长）34420.4038181.3013768.1645817.5659585.714130.2614CJ80S（70％长30％细）117827.65121083.7347131.06145300.47192431.5313338.6515CJ80S（100％长）229888.4521998.439195.3826398.1235593.502467.2116疵纱245.96334.3698.38401.24499.6234.6317合计650000.00800000.00260000.00960000.001220000.0084565.96 v要求：写出成本计算单每种产品负担折旧费和制造费用的计算过程？ 包装料分摊同学们认为采用什么方法？ 编号单价0.2150.0221.81.21.371.371.4511.770.90.013332品种件数纸管塑料袋六面垫板纸版编织袋74中性编织袋编织袋纸箱纸箱垫板干胶标签打包带封口绳合计1JC36SK(100%细）10002365.4379278.601603.371068.911224.38131.70280.328.436961.142JC36SK(100%细）10002365.44278.601603.371068.911224.38131.70280.328.436961.143JC36SK(100%细）10002365.44278.601603.371068.911309.02131.70280.328.437045.784JC36SK(100%细）4711114.12131.22755.19503.46616.5562.03132.033.973318.565JC36SK(100%细）179423.4149.87287.00191.33234.3123.5750.181.511261.206CJ32SK(100%细）130307.5136.22208.44138.96170.1717.1236.441.10915.957CJ32SK(100%细）10002365.44278.601603.371068.911224.38131.70280.328.436961.148CJ32SK(100%细）5291251.32147.38848.18565.45692.4769.67148.294.463727.229CJ30SK(100%细）4641097.56129.27743.96495.97607.3861.11130.073.913269.2410CJ50S(100%细）616914592.391718.669891.166594.117553.20812.461729.3252.0042943.2911CJ50S(100%细）52123.0014.4983.3855.5862.196.8514.580.44360.5012CJ55S(50％中50％长）9452235.34263.271130.09124.46264.917.974026.0413CJ60S(50％中50％长）6331479.32176.35756.9883.37177.455.342696.8014CJ80S（70％长30％细）14793498.48412.041768.691056.28179.49194.78414.6012.476301.0615CJ80S（100％长）123290.9534.2716.2034.481.041612.7016疵纱1228.393.3414.6925561.583.360.1051.4717合计1518635921.544230.7719230.7712820.513629.9111241.033717.951056.28179.492000425712898413.25 要求：根据以上PPT写出以上成本计算中每种产品包装材料成本的计算过程？要求：后一张PPT为成本计算单，要求写出每种产品成本计算过程？ 编号品种产量工资电费包装料制造费用折旧水费原料合计单位成本1JC36SK(100%细）2029775.6640763.256961.144216.2529128.88498.58297893.86409237.6220461.882JC36SK(100%细）2029775.6640763.256961.144216.2529128.88498.58297893.86409237.6220461.883JC36SK(100%细）2029775.6640763.257045.784216.2529128.88498.58297893.86409237.6220461.884JC36SK(100%细）9.4214024.3419199.493318.561985.8513719.70234.83140308.01192790.7820461.885JC36SK(100%细）3.585329.847296.621261.20754.715214.0789.2453323.0073268.6820461.886CJ32SK(100%细）2.58823539.594731.73915.95491.723397.1858.1538550.4551684.7719969.397CJ32SK(100%细）2027351.7336563.876961.143799.7426251.32449.32297893.86399270.9819963.558CJ32SK(100%细）10.57214458.1219327.663727.222008.5413876.45237.51157466.70211102.2019968.059CJ30SK(100%细）9.268211190.4816058.343269.241668.1811525.00197.26138047.14182755.6519718.5510CJ50S(100%细）123.38256328.76339793.8142943.2935371.04244368.534182.661821359.252744347.3422243.0511CJ50S(100%细）1.0333352146.842845.89360.50296.242046.6735.0315254.5122985.6922243.8512CJ55S(50％中50％长）18.950020.8550295.014026.045570.4338484.51658.71347899.86496955.4026293.9413CJ60S(50％中50％长）12.6490334420.4038181.302696.804130.2628534.84488.41227507.86335359.8726560.1314CJ80S（70％长30％细）29.58117827.65121083.736301.0613338.6592153.001577.31574784.57927065.9831340.9715CJ80S（100％长）5.54166229888.4521998.431612.702467.2117045.27291.75120285.00186688.8333688.2516疵纱0.1525245.96334.3651.4734.63239.264.102271.443181.2220860.4517合计306.66495650000.00800000.0098413.2584565.96584242.4310000.004828633.267055854.9023008.35 v月末在产品成本的计算v月末在产品成本(只含皮棉成本)=月初在产品成本(只含皮棉成本) +本月生产领用皮棉成本-完工产品消耗的皮棉成本 。