outcome Introduction to Preparing Financial Forecasts學(xué)習(xí)教案

1、會(huì)計(jì)學(xué)1outcome Introduction to Preparing Financial Forecasts第一頁(yè)，共96頁(yè)。2第1頁(yè)/共96頁(yè)第二頁(yè)，共96頁(yè)。3Whole View of this unit第2頁(yè)/共96頁(yè)第三頁(yè)，共96頁(yè)。4OutcomeAssessmentDuration of Assessment1(P17-54)Two computational questions (closed-book)2 hours2(P54-102)3(P102-154)Present flexed budget/ variance calculations and investme

2、nt appraisal analysis (home based report)stipulated deadline4(P154-183)第3頁(yè)/共96頁(yè)第四頁(yè)，共96頁(yè)。5第4頁(yè)/共96頁(yè)第五頁(yè)，共96頁(yè)。6第5頁(yè)/共96頁(yè)第六頁(yè)，共96頁(yè)。7第6頁(yè)/共96頁(yè)第七頁(yè)，共96頁(yè)。8第7頁(yè)/共96頁(yè)第八頁(yè)，共96頁(yè)。9第8頁(yè)/共96頁(yè)第九頁(yè)，共96頁(yè)。10第9頁(yè)/共96頁(yè)第十頁(yè)，共96頁(yè)。11第10頁(yè)/共96頁(yè)第十一頁(yè)，共96頁(yè)。12第11頁(yè)/共96頁(yè)第十二頁(yè)，共96頁(yè)。13第12頁(yè)/共96頁(yè)第十三頁(yè)，共96頁(yè)。14route to Hainan第13頁(yè)/共96頁(yè)第十四頁(yè)，共96頁(yè)。15Ca

3、rrefour 家樂福Sohu 搜狐East Star東星國(guó)旅第14頁(yè)/共96頁(yè)第十五頁(yè)，共96頁(yè)。16第15頁(yè)/共96頁(yè)第十六頁(yè)，共96頁(yè)。17第16頁(yè)/共96頁(yè)第十七頁(yè)，共96頁(yè)。18第17頁(yè)/共96頁(yè)第十八頁(yè)，共96頁(yè)。19Can：Direct CostsCannot: Indirect Costs第18頁(yè)/共96頁(yè)第十九頁(yè)，共96頁(yè)。20Note: many direct costs are variable costs, but nonvariable costs can also be direct costs if they can be traced directly to a

4、 project, organizational unit or activity.第19頁(yè)/共96頁(yè)第二十頁(yè)，共96頁(yè)。21Direct MaterialDirect LabourDirect Expenses第20頁(yè)/共96頁(yè)第二十一頁(yè)，共96頁(yè)。22Example: A radio installed in an automobile第21頁(yè)/共96頁(yè)第二十二頁(yè)，共96頁(yè)。23Example: Wages paid to automobile assembly workers第22頁(yè)/共96頁(yè)第二十三頁(yè)，共96頁(yè)。24第23頁(yè)/共96頁(yè)第二十四頁(yè)，共96頁(yè)。25第24頁(yè)/共96頁(yè)第二十五

5、頁(yè)，共96頁(yè)。26第25頁(yè)/共96頁(yè)第二十六頁(yè)，共96頁(yè)。27Examples: Indirect labor and indirect materialsWages paid to employees who are not directly involved in production work. Examples: maintenance workers, janitors and security guards.Materials used to support the production process. Examples: lubricants and cleaning supp

6、lies used in the automobile assembly plant.第26頁(yè)/共96頁(yè)第二十七頁(yè)，共96頁(yè)。28第27頁(yè)/共96頁(yè)第二十八頁(yè)，共96頁(yè)。29Administration Overheads發(fā)生在業(yè)務(wù)事項(xiàng)的整個(gè)管理過發(fā)生在業(yè)務(wù)事項(xiàng)的整個(gè)管理過程中。包括管理人員工資和費(fèi)程中。包括管理人員工資和費(fèi)用用(fi yong)、辦公用品和、辦公用品和印刷費(fèi)用印刷費(fèi)用(fi yong)、辦公、辦公設(shè)備折舊和租金等項(xiàng)目。設(shè)備折舊和租金等項(xiàng)目。第28頁(yè)/共96頁(yè)第二十九頁(yè)，共96頁(yè)。30Selling and DistributionOverheads在商品銷售過程在商品銷售過程

7、(guchng)中發(fā)生中發(fā)生的費(fèi)用。包括運(yùn)輸費(fèi)、裝卸費(fèi)、展覽費(fèi)的費(fèi)用。包括運(yùn)輸費(fèi)、裝卸費(fèi)、展覽費(fèi)、保險(xiǎn)費(fèi)、廣告費(fèi)等。、保險(xiǎn)費(fèi)、廣告費(fèi)等。第29頁(yè)/共96頁(yè)第三十頁(yè)，共96頁(yè)。31第30頁(yè)/共96頁(yè)第三十一頁(yè)，共96頁(yè)。32Direct CostGoods/servicesIndirect CostCost CenterGoods/ServiceCost Unitallocatedapportionedabsorbedallocated第31頁(yè)/共96頁(yè)第三十二頁(yè)，共96頁(yè)。33Total Cost總成本總成本=Production/Service Cost工廠工廠(gngchng)/勞務(wù)成本勞

8、務(wù)成本+Administration Overheads行政行政(xngzhng)管理費(fèi)用管理費(fèi)用+Selling and Distribution overheads銷售和分發(fā)銷售和分發(fā)(fnf)費(fèi)用費(fèi)用第32頁(yè)/共96頁(yè)第三十三頁(yè)，共96頁(yè)。34Production/Service Cost=Prime Cost+Production OverheadsPrime Cost主要主要(zhyo)成本成本Production Overheads制造費(fèi)用制造費(fèi)用除了直接材料、直接人工以外的全部除了直接材料、直接人工以外的全部生產(chǎn)成本生產(chǎn)成本 。包擴(kuò)間接材料和間接人。包擴(kuò)間接材料和間接人工、折舊、

9、職工工、折舊、職工(zhgng)福利費(fèi)福利費(fèi)、工薪稅和保險(xiǎn)。這一成本應(yīng)分配記、工薪稅和保險(xiǎn)。這一成本應(yīng)分配記入在產(chǎn)品成本。入在產(chǎn)品成本。第33頁(yè)/共96頁(yè)第三十四頁(yè)，共96頁(yè)。35第34頁(yè)/共96頁(yè)第三十五頁(yè)，共96頁(yè)。36第35頁(yè)/共96頁(yè)第三十六頁(yè)，共96頁(yè)。37第36頁(yè)/共96頁(yè)第三十七頁(yè)，共96頁(yè)。38第37頁(yè)/共96頁(yè)第三十八頁(yè)，共96頁(yè)。39第38頁(yè)/共96頁(yè)第三十九頁(yè)，共96頁(yè)。40 CostsType of Costs1.Deprecation of word processors文字處理器的折舊費(fèi)Administration Overheads2.Sales Advertis

10、ing銷售廣告費(fèi)Selling and Distribution Overheads3.Factory managers salary廠長(zhǎng)工資Production Overheads4.Plastic used in the product在產(chǎn)品中使用的塑料Material Cost （Direct Material）第39頁(yè)/共96頁(yè)第四十頁(yè)，共96頁(yè)。415.Accountants salary會(huì)計(jì)的工資Administration Overheads6.Office expenses辦公室花費(fèi)Administration Overheads7.Depreciation of delive

11、ry van送貨車折舊費(fèi)Selling and Distribution Overheads8.Foremans wages領(lǐng)班工資Production Overheads9.Insurance of factory廠房保險(xiǎn)費(fèi)Production Overheads第40頁(yè)/共96頁(yè)第四十一頁(yè)，共96頁(yè)。4210. Wages traceable to jobs與工作相關(guān)的工資Direct Labor (Labor Cost)11. Lighting of showrooms陳列室照明費(fèi)Selling and Distribution Overheads12. Office rent辦公室房租

12、Administration Overheads13. Heating of factory廠房取暖費(fèi) Production Overheads14. Bad debts壞帳Administration overheads第41頁(yè)/共96頁(yè)第四十二頁(yè)，共96頁(yè)。4315. Depreciation of production machinery機(jī)器設(shè)備折舊費(fèi)Production Overheads16. Coloring for the above plastic塑料上色費(fèi)Material Cost （Direct Material）17. Salesmans commission銷售人員傭金

13、Selling and Distribution Overheads18. Hire of crane for job number 542為工作編號(hào)542租用的起重機(jī) Direct Expenses第42頁(yè)/共96頁(yè)第四十三頁(yè)，共96頁(yè)。4419. Courier costs inwards on raw materials原材料運(yùn)輸費(fèi)Material Cost （Direct Material ）20. Courier costs outwards產(chǎn)品運(yùn)輸費(fèi)用Selling and Distribution Overheads第43頁(yè)/共96頁(yè)第四十四頁(yè)，共96頁(yè)。45第44頁(yè)/共96頁(yè)第

14、四十五頁(yè)，共96頁(yè)。46CostsType of Costs1.Warehouse wages倉(cāng)庫(kù)管理員工資Production Overheads2.Office Salaries辦公室人員工資Administration Overheads3.Direct Labor直接人工Prime Cost4.Courier costs on finished goods完工產(chǎn)品運(yùn)輸費(fèi)Selling and Distribution Overheads第45頁(yè)/共96頁(yè)第四十六頁(yè)，共96頁(yè)。475.Insurance of plant and machinery廠房和機(jī)器的保險(xiǎn)費(fèi)Production

15、Overheads6.Office rent and rates辦公室房租和利息費(fèi)Administration Overheads7.Customs duty on raw materials原材料關(guān)稅Prime Cost8.Office Stationery 辦公用品費(fèi)Administration Overheads第46頁(yè)/共96頁(yè)第四十七頁(yè)，共96頁(yè)。489.Advertising廣告費(fèi)Selling and Distribution Overheads10. Machine maintenance機(jī)器維護(hù)費(fèi)Production Overheads11. Indirect factory

16、 labor間接人工Production Overheads 12. Discount allowed銷售折扣Selling and Distribution Overheads第47頁(yè)/共96頁(yè)第四十八頁(yè)，共96頁(yè)。4913. Bank overdraft interest銀行透支利息費(fèi)Administration Overheads 14. Salesmans commission銷售人員傭金Selling and Distribution Overheads15. Raw material purchase原材料采購(gòu)Prime Cost16. Factory rent and rates

17、工廠房租和利息費(fèi)Production Overheads第48頁(yè)/共96頁(yè)第四十九頁(yè)，共96頁(yè)。50A group of activity（活動(dòng)(hu dng)） for a business unit.nThree classes of behavioural classification:a) Fixed Costs 固定成本b) Variable Costs 變動(dòng)成本c) Semi-variable Costs 半變動(dòng)成本第49頁(yè)/共96頁(yè)第五十頁(yè)，共96頁(yè)。51Fixed Cost固定成本固定成本Total amount of cost remains the same even wh

18、en the activity level changes.Variable Cost變動(dòng)成本變動(dòng)成本Total amount of cost changes as activity level changes.第50頁(yè)/共96頁(yè)第五十一頁(yè)，共96頁(yè)。52Semi-variable Costs半變動(dòng)成本半變動(dòng)成本Having an original bulk and based on that the rest of cost will change as the activity level change.Semi-fixed Costs半固定成本半固定成本At a certain limi

19、tation, the cost increases stair-stepping with activity level, when activity increase, the amount of cost leaps to a higher level.ActivityCostCostActivityCostActivityCostActivity第51頁(yè)/共96頁(yè)第五十二頁(yè)，共96頁(yè)。53Minutes TalkedTotal Long DistanceTelephone Bill第52頁(yè)/共96頁(yè)第五十三頁(yè)，共96頁(yè)。54Minutes TalkedPer MinuteTelepho

20、ne Charge第53頁(yè)/共96頁(yè)第五十四頁(yè)，共96頁(yè)。55Number of Local CallsMonthly Basic Telephone BillNTT DoCoMos wristwatch-style cellphone第54頁(yè)/共96頁(yè)第五十五頁(yè)，共96頁(yè)。56Number of Local Calls Monthly Basic Telephone Bill per Local Call第55頁(yè)/共96頁(yè)第五十六頁(yè)，共96頁(yè)。57Behavior of Cost (within the relevant range)CostIn TotalPer UnitVariableT

21、otal variable cost changesVariable cost per unit remainsas activity level changes.the same over wide rangesof activity.FixedTotal fixed cost remainsFixed cost per unit goesthe same even when thedown as activity level goes up. activity level changes.第56頁(yè)/共96頁(yè)第五十七頁(yè)，共96頁(yè)。58第57頁(yè)/共96頁(yè)第五十八頁(yè)，共96頁(yè)。59第58頁(yè)/共9

22、6頁(yè)第五十九頁(yè)，共96頁(yè)。60n蔬菜：蔬菜：2斤斤 5元元/斤斤秋游計(jì)劃秋游計(jì)劃(jhu)之森林公園燒烤之森林公園燒烤如何合理如何合理(hl)的計(jì)算的計(jì)算每位同學(xué)的每位同學(xué)的花費(fèi)？花費(fèi)？第59頁(yè)/共96頁(yè)第六十頁(yè)，共96頁(yè)。61第60頁(yè)/共96頁(yè)第六十一頁(yè)，共96頁(yè)。62Note: generally speaking, overheads can be regarded as indirect expense.第61頁(yè)/共96頁(yè)第六十二頁(yè)，共96頁(yè)。636.第62頁(yè)/共96頁(yè)第六十三頁(yè)，共96頁(yè)。64OverheadsPayIncome第63頁(yè)/共96頁(yè)第六十四頁(yè)，共96頁(yè)。65第64頁(yè)/共

23、96頁(yè)第六十五頁(yè)，共96頁(yè)。66%100*PrimeCostTotaldstedOverheaTotalBudge%100*terialCostBudgetedMadstedOverheaTotalBudge%100*rSalariesTotalLaboudstedOverheaTotalBudge%100*rstLabourHouTotalDirecdstedOverheaTotalBudge%100*neHoursTotalMachidstedOverheaTotalBudge第65頁(yè)/共96頁(yè)第六十六頁(yè)，共96頁(yè)。67第66頁(yè)/共96頁(yè)第六十七頁(yè)，共96頁(yè)。68GammaDeltaMat

24、erial24kgs at 2.50 pkg 60.00Material15kgs at 2.00 pkg 30.00Labour and Machine Time5 hrs at 4.00 ph 20.00Labour and Machine Time25 hrs at 2.00 ph50.00Prime Cost 80.00Prime Cost80.00Requirements:nCalculate the various overhead recovery rates (percentage of Direct Materials and Direct Machine Hour) and

25、 show the overhead for one unit of Gamma and one unit of Delta.第67頁(yè)/共96頁(yè)第六十八頁(yè)，共96頁(yè)。69%100*24000120000120000%100*terialCostBudgetedMadstedOverheaTotalBudge第68頁(yè)/共96頁(yè)第六十九頁(yè)，共96頁(yè)。70GammaDeltaMaterial24 kgs at 2.50 pkg60.00Material15 kgs at 2.00 pkg 30.00Labor and Machine Time5 hrs at 4.00ph20.00Labor and

26、 Machine Time25 hrs at 2.00ph 50.00Prime Cost80.00Prime Cost80.00Factory Overheads50.00Factory Overheads 25.00Total factory Cost130.00 Total factory Cost 105.00第69頁(yè)/共96頁(yè)第七十頁(yè)，共96頁(yè)。712000010000120000neHoursTotalMachidstedOverheaTotalBudge第70頁(yè)/共96頁(yè)第七十一頁(yè)，共96頁(yè)。72GammaDeltaMaterial24 kgs at 2.50 pkg60.00M

27、aterial15 kgs at 2.00 pkg 30.00Labor and Machine Time5 hrs at 4.00ph20.00Labor and Machine Time25 hrs at 2.00ph 50.00Prime Cost80.00Prime Cost80.00Factory Overheads20.00Factory Overheads100.00Total factory Cost100.00 Total factory Cost180.00第71頁(yè)/共96頁(yè)第七十二頁(yè)，共96頁(yè)。73第72頁(yè)/共96頁(yè)第七十三頁(yè)，共96頁(yè)。74第73頁(yè)/共96頁(yè)第七十四頁(yè)，

28、共96頁(yè)。75第74頁(yè)/共96頁(yè)第七十五頁(yè)，共96頁(yè)。76Receive orders from customersSchedule JobsOrdermaterialsBeginproduction第75頁(yè)/共96頁(yè)第七十六頁(yè)，共96頁(yè)。77第76頁(yè)/共96頁(yè)第七十七頁(yè)，共96頁(yè)。78THE JOBDirect materialsDirect labourTraced directly to each jobTraced directly to each jobManufacturing overheadsApplied to each job using a predetermined r

29、ate第77頁(yè)/共96頁(yè)第七十八頁(yè)，共96頁(yè)。79Ideally, the activity base is a cost driver that causes overheads.第78頁(yè)/共96頁(yè)第七十九頁(yè)，共96頁(yè)。80360,00030,000 direct labour hours (DLH)第79頁(yè)/共96頁(yè)第八十頁(yè)，共96頁(yè)。81根據(jù)題目根據(jù)題目(tm)要求，選擇要求，選擇5種中的某一種計(jì)算方法（詳種中的某一種計(jì)算方法（詳見見PPT63-64頁(yè)）。頁(yè)）。第80頁(yè)/共96頁(yè)第八十一頁(yè)，共96頁(yè)。82Relevant Data: Estimate 1200PreparationFin

30、ishingPackagingDirect LabourTime12 hours5 hours2 hoursrate ph 4.40 3.82 3.65Direct Materials21 Kgs at 3.10pkgAnnual overhead budgetTotal labour hours5,0002,0001,600Overhead8,0006,0004,000Selling and distribution overheads are to be absorbed at 20% of prime cost and administration costs are to be abs

31、orbed at 10% of factory cost. The selling price negotiated with the customer is 299.95. Required to prepare a job costing statement showing the profit that will be made from the job.第81頁(yè)/共96頁(yè)第八十二頁(yè)，共96頁(yè)。83 8,0005,000 hours= 1.60 per hour12 hours x 1.60= 19.20pu第82頁(yè)/共96頁(yè)第八十三頁(yè)，共96頁(yè)。84 6,0002,000 hours=

32、 3.00 per hour5 hours x 3.00= 15.00pu 4,0001,600 hours= 2.502 hours x 2.50= 5.00pu第83頁(yè)/共96頁(yè)第八十四頁(yè)，共96頁(yè)。85Job Cost Operating StatementJob Number 1200Working NoteDirect Materials165.10Direct Labour2Preparation52.8Finishing19.10Packaging7.3079.20Prime Cost144.30Factory Overheads3Preparation19.20Finishin

33、g15.00Packaging5.0039.2Total factory cost183.50第84頁(yè)/共96頁(yè)第八十五頁(yè)，共96頁(yè)。86Job Cost Operating StatementJob Number 1200Working NoteAdministration Overheads (10% of 183.50)18.35Selling and Distribution Overheads (20% of 144.30)28.86Total Cost230.71Profit69.24Selling Price299.95第85頁(yè)/共96頁(yè)第八十六頁(yè)，共96頁(yè)。87第86頁(yè)/共96

34、頁(yè)第八十七頁(yè)，共96頁(yè)。88第87頁(yè)/共96頁(yè)第八十八頁(yè)，共96頁(yè)。89Note:a) They are used to calculate selling price for a single product.b) Profit = Selling price Total cost第88頁(yè)/共96頁(yè)第八十九頁(yè)，共96頁(yè)。90Selling Price=Total Cost + Mark-Up PercentageTotal CostSelling Price=Total Cost(1+ Mark-Up Percentage)第89頁(yè)/共96頁(yè)第九十頁(yè)，共96頁(yè)。91Selling Price=Total Cost (1- Margin Percentage)第90頁(yè)/共96頁(yè)第九十一頁(yè)，共96頁(yè)。92Answers: 1. 299.92 2. 300.01 3. 75 4. 1250 第91頁(yè)/共96頁(yè)第九十二頁(yè)，共96頁(yè)。93DepartmentWeldingGrindingFi