成本會計第八章

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AccountingSchool,CTBUChapter8AllocationofcostsofproductionbetweenFG&WIPCOSTACCOUNTING2023/2/11CH8AllocationofcostsofproductionbetweenFG&WIPChapter8AllocationofcostsofproductionbetweenFG&WIPLearningObjectives1.SignificanceofdeterminationofWIPunits2.AccountingtreatmentforWIP3.AllocatecostsproductionbetweenFG&WIPC22023/2/12CH8AllocationofcostsofproductionbetweenFG&WIPChapter8AllocationofcostsofproductionbetweenFG&WIPKeyPoints1.Equivalentunitsofproduction2.measuringWIPaccordingtonorm3.measuringWIPaccordingtoproportionofnormC22023/2/13CH8AllocationofcostsofproductionbetweenFG&WIPChapter8AllocationofcostsofproductionbetweenFG&WIPMainContent1.AccountingtreatmentofunitsofWIP2.MethodsofallocationofcostsofproductionbetweenFG&WIP3.TransferringofFGC22023/2/14CH8AllocationofcostsofproductionbetweenFG&WIPPrincipleofallocationbetweenFG&WIPItemsDMDLOverheadTotalBWIP4000120028008000Currentexps.100001800620018000Total140003000900026000FGEWIP2023/2/15CH8AllocationofcostsofproductionbetweenFG&WIP月初在產(chǎn)品費(fèi)用+本月生產(chǎn)費(fèi)用=本月完工產(chǎn)品成本+月末在產(chǎn)品費(fèi)用CostsofBWIP+CurrentProductionexpenses=costsofFGofthisperiod+costsofEWIP3statesofendingproductsMustadoptmethodstoallocateexpensesbetweenEWIP&FGImportanttodetermineunitsofWIP2023/2/16CH8AllocationofcostsofproductionbetweenFG&WIP第一節(jié)在產(chǎn)品數(shù)量的核算

AccountingtreatmentforWIP一、在產(chǎn)品收發(fā)存日常核算(DailytreatmentofWIP)1、在產(chǎn)品概念(DefinitionofWIP)廣義Broadsensebusiness狹義NarrowsenseWorkshoporprocessstage2023/2/17CH8AllocationofcostsofproductionbetweenFG&WIP2、特點(diǎn)(Characteristics)liquiditycomplexitydiversity3、臺賬(Bookofaccounts)賬面核算＆實(shí)際盤點(diǎn)2023/2/18CH8AllocationofcostsofproductionbetweenFG&WIP二、在產(chǎn)品清查的核算

(AccountingtreatmentforcheckofWIP)定期和不定期清查(Checkatregularorirregulartime)編制在產(chǎn)品盤存表(PrepareInventorylistofWIP)2023/2/19CH8AllocationofcostsofproductionbetweenFG&WIP在產(chǎn)品盤盈(WIPoverage)：借：基本生產(chǎn)成本貸：待處理財產(chǎn)損溢—待處理流動資產(chǎn)損溢經(jīng)過批準(zhǔn)進(jìn)行處理時：借：待處理財產(chǎn)損溢—待處理流動資產(chǎn)損溢貸：制造費(fèi)用

2023/2/110CH8AllocationofcostsofproductionbetweenFG&WIP在產(chǎn)品盤虧和毀損(WIPshortageandspoilage)：借：待處理財產(chǎn)損溢—待處理流動資產(chǎn)損溢貸：基本生產(chǎn)成本經(jīng)批準(zhǔn)后分別原因進(jìn)行處理：借：原材料其他應(yīng)收款營業(yè)外支出制造費(fèi)用貸：待處理財產(chǎn)損溢—待處理流動資產(chǎn)損溢

例P95－962023/2/111CH8AllocationofcostsofproductionbetweenFG&WIP庫存半成品的清查

“自制半成品”輔助生產(chǎn)的在產(chǎn)品的清查

“輔助生產(chǎn)成本”2023/2/112CH8AllocationofcostsofproductionbetweenFG&WIPCostsofBWIP+CurrentProductionexpenses=costsofFGofthisperiod+costsofEWIP第二節(jié)

完工產(chǎn)品和在產(chǎn)品之間分配的方法

AllocationofcostsofproductionbetweenfinishedgoodsandWIPRemind:2broadkindsofmethodstodeterminecostofFG2023/2/113CH8AllocationofcostsofproductionbetweenFG&WIP（一）不計在產(chǎn)品成本法

AvoidtocalculatecostsofWIP概念(Definition)特點(diǎn)(Characteristics)

本月生產(chǎn)費(fèi)用全部視為完工產(chǎn)品成本。適用范圍(Applicationrange)月末在產(chǎn)品數(shù)量很少、價值很低的產(chǎn)品。BWIP+CurrentExps=FG+EWIP

00So:CurrentExps=FG2023/2/114CH8AllocationofcostsofproductionbetweenFG&WIPSubsidiaryledgerofProductioncostItemsDMDLOverheadTotalBWIP0000CurrentExps.140003000900026000TotalExps.140003000900026000FGEWIP2023/2/115CH8AllocationofcostsofproductionbetweenFG&WIPSubsidiaryledgerofProductioncostItemsDMDLOverheadTotalBWIP0000CurrentExps.140003000900026000TotalExps.140003000900026000FG140003000900026000EWIP00002023/2/116CH8AllocationofcostsofproductionbetweenFG&WIP（二）在產(chǎn)品按年初數(shù)固定計算法

MeasuringWIPaccordingtobeginningfixedcosts概念(Definition)特點(diǎn)(Characteristics)BWIP+CurrentExps=FG+EWIP

FC

FCBWIP=EWIP＝FC

CurrentExps=FG

2023/2/117CH8AllocationofcostsofproductionbetweenFG&WIPItemsDMDMOverheadTotalBWIP4000120028008000CurrentExps.100001800620018000TotalExps.140003000900026000FG100001800620018000EWIP4000120028008000SubsidiaryledgerofProductioncost（二）在產(chǎn)品按年初數(shù)固定計算法

MeasuringWIPaccordingtobeginningfixedcosts2023/2/118CH8AllocationofcostsofproductionbetweenFG&WIP（三）在產(chǎn)品按原材料費(fèi)用計價法

MeasuringonlyrawmaterialcostsofWIP概念(Definition)特點(diǎn)(Characteristics)適用范圍(Applicationrange)

例P982023/2/119CH8AllocationofcostsofproductionbetweenFG&WIP（四）約當(dāng)產(chǎn)量比例法

Equivalentproductionunitmethod

約當(dāng)產(chǎn)量(EPU)：在產(chǎn)品數(shù)量按其完工程度(StageofCompletion)折算為相當(dāng)于完工產(chǎn)品的數(shù)量。1.Concept2023/2/120CH8AllocationofcostsofproductionbetweenFG&WIP

Equivalentunitsisaconceptexpressinganumberofpartiallycompletedunitsasasmallernumberoffullycompletedunits.Two

one-halffullpitchersareequivalenttoonefullpitcher.+=1EPU2023/2/121CH8AllocationofcostsofproductionbetweenFG&WIP約當(dāng)產(chǎn)量法(EPUM)：按完工產(chǎn)品產(chǎn)量與月末在產(chǎn)品約當(dāng)產(chǎn)量的比例分配計算完工產(chǎn)品成本和月末在產(chǎn)品成本的方法。EPUM2023/2/122CH8AllocationofcostsofproductionbetweenFG&WIPForthecurrentperiod,PencilCostarted15,000unitsandcompleted10,000units,leaving5,000unitsinprocess30percentcomplete.HowmanyequivalentunitsofproductiondidPencilCohavefortheperiod? a. 10,000 b. 11,500 c. 1,500 d.15,000EPUM2023/2/123CH8AllocationofcostsofproductionbetweenFG&WIP

Forthecurrentperiod,PencilCostarted15,000unitsandcompleted10,000units,leaving5,000unitsinprocess30percentcomplete.HowmanyequivalentunitsofproductiondidPencilCohavefortheperiod?

a. 10,000

b. 11,500

c. 1,500

d.15,000

10,000units+(5,000units×30%)

=11,500equivalentunitsEPUM

2023/2/124CH8AllocationofcostsofproductionbetweenFG&WIPCostper

equivalent

unit=Productcostsfortheperiod

EquivalentunitsfortheperiodCostPerEquivalentUnit2023/2/125CH8AllocationofcostsofproductionbetweenFG&WIPNowassumethatPencilCoincurred23,000inproductioncosts.WhatwasPencilCo’scostperunitfortheperiod?

a. 1.84

b. 2

c. 2.76

d. 2.90CostPerEquivalentUnit2023/2/126CH8AllocationofcostsofproductionbetweenFG&WIPNowassumethatPencilCoincurred23,000inproductioncosts.WhatwasPencilCo’scostperunitfortheperiod?

a. 1.84

b. 2

c. 2.76

d. 2.9023,000÷11,500equivalentunits=2perequivalentunitCostPerEquivalentUnit2023/2/127CH8AllocationofcostsofproductionbetweenFG&WIP月末在產(chǎn)品約當(dāng)產(chǎn)量(EUofEWIP)月末在產(chǎn)品數(shù)量

完工百分比(POC)×=費(fèi)用分配率(單位成本)月初在產(chǎn)品成本

本月生產(chǎn)費(fèi)用

+=完工產(chǎn)品產(chǎn)量

月末在產(chǎn)品約當(dāng)產(chǎn)量+3.

Calculationformula完工百分比(percentageofcompletion)

P992023/2/128CH8AllocationofcostsofproductionbetweenFG&WIP完工產(chǎn)品成本完工產(chǎn)品產(chǎn)量費(fèi)用分配率×=月末在產(chǎn)品成本月末在產(chǎn)品約當(dāng)產(chǎn)量費(fèi)用分配率=×2023/2/129CH8AllocationofcostsofproductionbetweenFG&WIPPOC投料程度：POCofDM

A.材料開工時一次投入

B.陸續(xù)投入加工程度：POCofConversioncost

4、Percentageofcompletion(POC)2023/2/130CH8AllocationofcostsofproductionbetweenFG&WIP在產(chǎn)品分項目的投料程度和加工程度如何確定？P100按50%分工序確定2023/2/131CH8AllocationofcostsofproductionbetweenFG&WIP

POCofConversioncost(percentageofconversion)POCofDM

(percentageofmaterialinput)投料程度在產(chǎn)品占用材料費(fèi)用

=完工產(chǎn)品占用材料費(fèi)用

加工程度在產(chǎn)品耗用工時數(shù)

=完工產(chǎn)品耗用工時數(shù)

2023/2/132CH8AllocationofcostsofproductionbetweenFG&WIPComprehensiveExercise：某企業(yè)采用約當(dāng)產(chǎn)量法分配在產(chǎn)品和產(chǎn)成品應(yīng)負(fù)擔(dān)的費(fèi)用。甲產(chǎn)品經(jīng)過兩道工序加工制成。原材料費(fèi)用隨生產(chǎn)進(jìn)度陸續(xù)投入，但投料程度與加工進(jìn)度不一致。第一道工序材料消耗定額為22公斤，第二道工序材料消耗定額為28公斤；第一道工序工時定額為10小時，第二道工序工時定額為15小時。當(dāng)月共生產(chǎn)甲產(chǎn)品250件，月末在產(chǎn)品40件，其中，第一工序20件，第二工序20件。甲產(chǎn)品月初在產(chǎn)品成本為原材料1379元，工資和福利費(fèi)843元，制造費(fèi)用563元。本月生產(chǎn)費(fèi)用原材料6685元，工資和福利費(fèi)2507元，制造費(fèi)用1313元。要求：計算甲產(chǎn)品完工產(chǎn)成品和月末在產(chǎn)品成本，并填列在產(chǎn)品成本計算單中。2023/2/133CH8AllocationofcostsofproductionbetweenFG&WIP（五）在產(chǎn)品按定額成本計價法

MeasuringWIPaccordingtonorm1、概念(Definition)2、特點(diǎn)(Characteristic)3、適用范圍(Applicationrange)4、計算公式(Fomula)2023/2/134CH8AllocationofcostsofproductionbetweenFG&WIP（六）定額比例法

MeasuringWIPaccordingto

proportionofnorm1、概念(Definition)2、特點(diǎn)(Characteristics)直接材料按定額消耗量或定額費(fèi)用比例分配；加工費(fèi)用按定額工時或定額費(fèi)用比例分配。2023/2/135CH8AllocationofcostsofproductionbetweenFG&WIP3、適用范圍(Applicationrange)定額準(zhǔn)確定額穩(wěn)定各月末在產(chǎn)品數(shù)量變化較大2023/2/136CH8AllocationofcostsofproductionbetweenFG&WIP（七）在產(chǎn)品按完工產(chǎn)品計算法

MeasuringcostsofWIPaccordingtofinishedgoods1、概念2、特點(diǎn)在產(chǎn)品視同完工產(chǎn)品，按二者的數(shù)量比例分配各項生產(chǎn)費(fèi)用。3、適用范圍月末在產(chǎn)品已接近完工，或產(chǎn)品已經(jīng)加工完畢但尚未驗(yàn)收或包裝入庫的產(chǎn)品。例P103