成本与管理会计-亨格瑞-第13版-英文版-CA18.ppt
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1、Spoilage,Rework,and ScrapCHAPTER 182024/4/15 周一1TerminologySpoilage,rework,and scrap have distinctive definitions in cost accounting that may not be the definition commonly used.P510(639)It is important that these terms be used properly,as each receives a different accounting treatment.2024/4/15 周一2
2、Terminology,conts.Spoilage is units of production that do not meet the specifications required by customers for good units and are discarded or sold at reduced prices.Rework is units of production that do not meet the specifications required by customers but are repaired and sold as good finished un
3、its.Spoiled units can be reworked,but only at a considerable costScrap is residual material that results from manufacturing a product.It has low or zero sales value.2024/4/15 周一3SpoilageDifferent types of Spoilage P511(639)Spoilage is divided into two types:normal spoilage and abnormal spoilage.Norm
4、al spoilage is spoilage inherent in the production process.It is viewed arising even in an efficient manufacturing process.Typically,normal spoilage is included as a part of the cost of good units manufactured.Units considered normal spoilage in a process-costing system are counted in computing comp
5、leted units.2024/4/15 周一4Spoilage,conts.Abnormal spoilage is spoilage that is not considered a part of the production process and does not arise under efficient operating conditions.Abnormal spoilage is regarded as avoidable and controllable.To highlight the abnormal spoilage,companies calculate the
6、 units of abnormal spoilage and record the cost in a“Loss from Abnormal Spoilage”account,which appears as a separate line item in the income statement.Some companies regard all spoilage as abnormal in order to make all spoilage visible.2024/4/15 周一5Spoilage,conts.Illustration:in January 2008,mendonz
7、a incurs costs of$615000 to produce 20500 units.of these 20500 units,20000 units are good units and 500 units are spoiled units.of 500 spoiled units,400 units are spoiled because the injection molding machine are unable to manufacture good casings 100%of the time.the remaining 100 units are spoiled
8、because of machine breakdown and operation errors.2024/4/15 周一6Spoilage,conts.2024/4/15 周一7Accounting for SpoilageAccounting for spoilage aims to determine the magnitude of spoilage costs and to distinguish between costs of normal and abnormal spoilageTo manage,control and reduce spoilage costs,they
9、 should be highlighted,not simply folded into production costs2024/4/15 周一8Spoilage,conts.The five-step procedure for process costing(discussed in Chapter 17)needs only slight modification to accommodate accounting for spoilage.P514(642)Step 1:Summarize the Flow of Physical Units of Output.Units of
10、both normal and abnormal spoilage are identified.Step 2:Compute Output in Terms of Equivalent Units.Include a calculation for equivalent units for spoilage.2024/4/15 周一9Spoilage,conts.The five-step procedure for process costing needs only slight modification to accommodate accounting for spoilage.St
11、ep 3:Summarize Total Costs to Account For.This is all costs debited to the Work-in-Process account.Step 4:Compute Cost per Equivalent Unit.Step 5:Assign Total Costs to Units Completed,to Spoiled Units,and to Units in Ending Work-in-Process.2024/4/15 周一10Spoilage,conts.Accounting for spoilage in proc
12、ess costing using the FIFO or WA method is similar to the approach discussed in the previous chapter.P515(643)Normal and abnormal units are treated as additional unit groups for which cost-per-equivalent-unit needs to be calculated and costs assigned.Spoilage costs are always considered to have occu
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