制造費(fèi)用核算

1、成本=材料+資源+費(fèi)用材料成本為直接成本(Dirct Cost),生產(chǎn)發(fā)料的時候直接歸集到工單， 不通過成本中心核算；資源即禰業(yè)類型(Activity Type ),工單確認(rèn)的時候成 本中心被Credit ,工單被Debit ,意思是工單從成本中心吸收成本過來；制造費(fèi)用的核算比起前兩者稍顯復(fù)雜，這里簡單做一個說明。制造費(fèi)用又可以分成兩部分：Direct Overhead ft IndirectOverhead,前者可以考慮通過Activity Type 核算，下面的思路主要針對Indirect部分。首先，按制造費(fèi)用項(xiàng)目設(shè)置初級成本要素(Category = 1 ),用來歸集實(shí) 際發(fā)生的制造費(fèi)用

2、，Dr:制造費(fèi)用(1)-XX成本中心10萬Cr:銀行存款/10萬接下來，按制造費(fèi)用項(xiàng)目設(shè)置對應(yīng)的次級成本要素( Category = 41 )，用 來歸集工單制造費(fèi)用，期末工單 Apply Overhead之后，Dr:制造費(fèi)用(41)-工單9.5萬(計(jì)算規(guī)貝U: Costing Sheet.Credit = Base * Percentage)Cr:制造費(fèi)用(41)-XX成本中心9.5萬期末，計(jì)算成本中心(XX成本中心)制造費(fèi)用的借方數(shù)(Debit ,實(shí)際發(fā)生額) 與貸方數(shù)(Credit ,工單吸收部分)的差額，V =制造費(fèi)用(1)-制造費(fèi)用(41), V <0,表明成本中心被過渡吸收(

3、Over Absorption),反之,則是Under Absorption ,成本中心J0萬廠9. 5萬05萬(V)最后，編制制造費(fèi)用差異結(jié)轉(zhuǎn)憑證(期末手工編制)，the cost cenier variances are nunually cleared at the end of each periodDr/Cr:產(chǎn)品銷售成本0.5萬Cr/Dr:制造費(fèi)用(1)-XX成本中心0.5萬這樣就保證了初級成本要素期末不留余額。Activity types are used to describe the various forms of activity that are performed a

4、t a cost center.Activity types are valuated for each cost center and period with a charge rate that consists of a fixed portion and a variable (work-related) portion. Thus the costs incurred at a cost center can be distributed to products, according to which activities have been performed.You can as

5、sign each standard value in the work center an activity type as a defaultRelationships between the Cost Center, Activity Types, Work Center and RoutingThe following graphic illustrates the relationships between cost center, activity types, work center and routing for costing internal activities.Cost

6、 centerProductionActivity types in cost centerSETS70L陽S80MAC?60OVH$7。Work centerwrth activity typesMilling machinesAutomarticlathe P7Routing vuth dandad valuesOpEMunlO Operation 20 - ,>>wat2n 配l5psratiun 4口 |Costs for internal activitiesRelationships between the Cost Center, Activity Types, Wo

7、rk Center and RoutingThe "Production" cost center has been assigned four activity types. Each activity type was valuated with a charge rate that is made up of a fixed and a variable (work-related) part. In this example, a setup hour (SET) costs $70.Since the work center is assigned to a co

8、st center, the activity types (as long as permissible in the cost center) can be assigned to standard values in the work center. In this example the activity types SET, MAC and LAB are assigned to the standard values "Setup", "Machine" and "Labor" in the "Milling m

9、achine 5" work center. These activity types are then suggested when the work center is assigned to a routingIn the work center a formula can also be assigned to each standard value for costing. Formulas are used to calculate activities for the operation quantity from the general operation data

10、and the standard values.The activity types are used to calculate the costs for these activities.Activity types are used to describe the various forms of activity that are performed at a cost center.Activity types are valuated for each cost center and period with a charge rate that consists of a fixe

11、d portion and a variable (work-related) portion. Thus the costs incurred at a cost center can be distributed to products, according to which activities have been performed.You can assign each standard value in the work center an activity type as a defaultRelationships between the Cost Center, Activi

12、ty Types, Work Center and RoutingThe following graphic 川ustrates the relationships between cost center, activity types, work center and routing for costing internal activities.Cost centerProductionActivity typesin cost centerSET5 70L陽S80MAC¥60OVH5 70Automarticlathe P7Milling machinesWtoit cente

13、r with activity typesCosts for internal activitiesRelationships between the Cost Center, Activity Types, Work Center and RoutingThe "Production" cost center has been assigned four activity types. Each activity type was valuated with a charge rate that is made up of a fixed and a variable (

14、work-related) part. In this example, a setup hour (SET) costs $70.Since the work center is assigned to a cost center, the activity types (as long as permissible in the cost center) can be assigned to standard values in the work center. In this example the activity types SET, MAC and LAB are assigned to the standard values "Setup", "Machine" and "Labor" in the "Milling machine 5" work center. These activity types are then suggested when the work center is assigned to a routingIn the work center a formula can also be assigne