成本与管理会计4.ppt
《成本与管理会计4.ppt》由会员分享,可在线阅读,更多相关《成本与管理会计4.ppt(45页珍藏版)》请在咨信网上搜索。
CHAPTER 4Job Costing 2009 Pearson Prentice Hall.All rights reserved.2009 Pearson Prentice Hall.All rights reserved.Basic Costing TerminologySeveral key points from prior chapters:Cost Objects-including responsibility centers,departments,customers,products,etc.Direct costs and tracing materials and laborIndirect costs and allocation-overhead 2009 Pearson Prentice Hall.All rights reserved.logically extendedCost Pool any logical grouping of related cost objectsCost-allocation base a cost driver is used as a basis upon which to build a systematic method of distributing indirect costs.For example,lets say that direct labor hours cause indirect costs to change.Accordingly,direct labor hours will be used to distribute or allocate costs among objects based on their usage of that cost driver 2009 Pearson Prentice Hall.All rights reserved.Costing SystemsProcess-Costing:system accounting for mass production of identical or similar products.Continuous production.Such as:Oil refining,orange juice,Bao SteelJob-Costing:system accounting for distinct cost objects called Jobs.Each job may be different from the next,and consumes different resourcesWedding announcements,aircraft,advertising,auditing 2009 Pearson Prentice Hall.All rights reserved.Distinction Between Job-Order Costing and Process CostingJob-order costing allocates costsJob-order costing allocates coststo products that are identified byto products that are identified byindividual units or batches.individual units or batches.Process costing averages costsProcess costing averages costsover large numbers of nearlyover large numbers of nearlyidentical products.identical products.2009 Pearson Prentice Hall.All rights reserved.Job-Order Costing Basic RecordsJob-cost recordJob-cost recordMaterials requisitionsMaterials requisitionsLabor time cardsLabor time cards 2009 Pearson Prentice Hall.All rights reserved.Process Costing Compared With Job CostingFinishedFinishedgoodsgoodsCost ofCost ofgoods soldgoods soldDirect materialsDirect materialsDirect laborDirect laborIndirect resource costIndirect resource costAssemblyAssemblyProcess AProcess AProcess BProcess B 2009 Pearson Prentice Hall.All rights reserved.Process Costing Compared With Job CostingDirect materialsDirect materialsDirect laborDirect laborIndirect resource costIndirect resource costJob 101Job 101Job 100Job 100FinishedFinishedgoodsgoodsCost ofCost ofgoods soldgoods sold 2009 Pearson Prentice Hall.All rights reserved.2009 Pearson Prentice Hall.All rights reserved.4-9Job costing,process costing In each of the following situations,determine whether job costing or process costing would be more appropriate.a)A CPA firm b)An oil refinery c)A custom furniture manufacturer d)A tire manufacturer e)A textbook publisher f)A pharmaceutical company g)An advertising agency h)An apparel manufacturing plant Job costing Process costingJob costing Process costingJob costing Process costingJob costing Job costing(some process)2009 Pearson Prentice Hall.All rights reserved.2009 Pearson Prentice Hall.All rights reserved.4-10i)A flour mill j)A paint manufacturer k)A medical care facilityl)A landscaping companym)A cola-drink-concentrate producern)A movie studioo)A law firmp)A commercial aircraft manufacturerq)A management consulting firmr)A breakfast-cereal companys)A catering servicet)A paper millu)An auto repair shopProcess costing Process costingJob costing Job costingProcess costing Job costingJob costing Job costing Job costingProcess costingJob costingProcess costingJob costingJob costing,process costing 2009 Pearson Prentice Hall.All rights reserved.Process Costing Compared With Job CostingThe journal entries for process-costingThe journal entries for process-costingsystems are similar to thosesystems are similar to thosefor the job-order system.for the job-order system.there is more than one singlethere is more than one singlework-in-process account for each product.work-in-process account for each product.2009 Pearson Prentice Hall.All rights reserved.Costing ApproachesActual Costing-allocates:Indirect costs based on the actual indirect-cost rates times the actual activity consumptionEX P84;Normal Costing allocates:Indirect costs based on the budgeted indirect-cost rates times the actual activity consumptionEX88Both methods allocate Direct costs to a cost object the same way:by using actual direct-cost rates times actual consumption 2009 Pearson Prentice Hall.All rights reserved.Costing Approaches Summarized 2009 Pearson Prentice Hall.All rights reserved.Seven-step Job Costing1.Identify the Job that is the Chosen Cost Object2.Identify the Direct Costs of the Job3.Select the Cost-Allocation base(s)to use for allocating Indirect Costs to the Job4.Match Indirect Costs to their respective Cost-Allocation base(s)2009 Pearson Prentice Hall.All rights reserved.Seven-step Job Costing(continued)5.Calculate an Overhead Allocation Rate:Actual OH Costs Actual OH Allocation Base6.Allocate Overhead Costs to the Job:OH Allocation Rate x Actual Base Activity For the Job7.Compute Total Job Costs by adding all direct and indirect costs together 2009 Pearson Prentice Hall.All rights reserved.Sample Job Cost Document 2009 Pearson Prentice Hall.All rights reserved.Sample Job Cost Source Documents 2009 Pearson Prentice Hall.All rights reserved.Job CostingOverview 2009 Pearson Prentice Hall.All rights reserved.Journal EntriesJournal entries are made at each step of the production processThe purpose is to have the accounting system closely reflect the actual state of the business,its inventories and its production processes.2009 Pearson Prentice Hall.All rights reserved.Journal Entries,continuedAll Product Costs are accumulated in the Work-in-Process Control AccountDirect Materials usedDirect Labor incurredFactory Overhead allocated or appliedActual Indirect Costs(overhead)are accumulated in the Manufacturing Overhead Control account 2009 Pearson Prentice Hall.All rights reserved.Journal Entries,continuedPurchase of Materials on credit:Materials ControlXX Accounts Payable ControlXXRequisition of Direct and Indirect Materials(OH)into production:Work-in-Process ControlXManufacturing Overhead ControlY Materials ControlZ 2009 Pearson Prentice Hall.All rights reserved.Journal Entries,continuedIncurred Direct and Indirect(OH)Labor WagesWork-in-Process ControlXManufacturing Overhead ControlY Cash ControlZ 2009 Pearson Prentice Hall.All rights reserved.Journal Entries,continuedIncurring or recording of various actualIndirect Costs:Manufacturing Overhead ControlX Salaries Payable ControlA Accounts Payable ControlB Accumulated Depreciation Control C Prepaid Expenses ControlD 2009 Pearson Prentice Hall.All rights reserved.Journal Entries,continuedAllocation or application of Indirect Costs(overhead)to the Work-in-Process account is based on a predetermined overhead rate.Work-in-Process ControlX Manufacturing Overhead AllocatedXNote:actual overhead costs are never posted directly into Work-in-Process 2009 Pearson Prentice Hall.All rights reserved.Journal Entries,continuedProducts are completed and transferred out of production in preparation for being soldFinished Goods ControlX Work-in-Process ControlX 2009 Pearson Prentice Hall.All rights reserved.Journal Entries,continuedProducts are sold to customers on creditAccounts Receivable ControlX SalesXAnd the associated costs are transferred to an expense(cost)accountCost of Goods SoldY Finished Goods ControlYNote:The difference between the sales and cost of goods sold amounts represents the gross margin(profit)on this particular transaction 2009 Pearson Prentice Hall.All rights reserved.Flow of Costs Illustrated 2009 Pearson Prentice Hall.All rights reserved.Illustrated General Ledger in a Job Cost Environment 2009 Pearson Prentice Hall.All rights reserved.Illustrated Subsidiary Ledger in a Job Cost Environment 2009 Pearson Prentice Hall.All rights reserved.Accounting for OverheadRecall that two different overhead accounts were used in the preceding journal entries:Manufacturing Overhead Control was debited for the actual overhead costs incurred.Manufacturing Overhead Allocated was credited for estimated(budgeted)overhead applied to production through the Work-in-Process account.2009 Pearson Prentice Hall.All rights reserved.Accounting for OverheadActual costs will almost never equal budgeted costs.Accordingly,an imbalance situation exists between the two overhead accountsIf Overhead Control Overhead Allocated,this is called Underallocated OverheadIf Overhead Control Overhead Allocated,this is called Overallocated Overhead 2009 Pearson Prentice Hall.All rights reserved.Accounting for OverheadThis difference will be eliminated in the end-of-period adjusting entry process,using one of three possible methodsThe choice of method should be based on such issues as materiality,consistency and industry practice 2009 Pearson Prentice Hall.All rights reserved.Three Methods for Adjusting Over/Underapplied OverheadAdjusted Allocation Rate Approach all allocations are recalculated with the actual,exact allocation rate.Proration Approach the difference is allocated between Cost of Goods Sold,Work-in-Process,and Finished Goods based on their relative sizesWrite-Off Approach the difference is simply written off to Cost of Goods Sold 2009 Pearson Prentice Hall.All rights reserved.2009 Pearson Prentice Hall.All rights reserved.个人道德素养个人道德素养 2009 Pearson Prentice Hall.All rights reserved.做好個人道德素養;不要因為貪小便宜,貪一時方便而不顧道德品行丟失把人格尊嚴都降低了。2009 Pearson Prentice Hall.All rights reserved.因為一個人把道德品質丟失了,再想建立起來將是萬分的困難。2009 Pearson Prentice Hall.All rights reserved.所以每個人都應該尊首道德底線,不應敗壞基本道德品質。2009 Pearson Prentice Hall.All rights reserved.以下是公司裡面出現的不好的現象:1、厕所紙巾偷到宿舍去用2、車間應急藥箱裡面的藥偷走(偷盜行為可恥)2009 Pearson Prentice Hall.All rights reserved.以下是公司裡面出現的不好的現象:1、公共场所随意扔垃圾2、電視房垃圾亂丟 2009 Pearson Prentice Hall.All rights reserved.以下是公司裡面出現的不好的現象:恶意损坏公共财物 2009 Pearson Prentice Hall.All rights reserved.以下是公司裡面出現的不好的現象:吃饭不要浪废食物 2009 Pearson Prentice Hall.All rights reserved.道德與生活道德與生活從字義看兩者的意義與差別:1、倫理的意義倫理的意義:倫類別、關係;理紋理、道理。倫理人類社會裡種種身分間合理的關係,行為分際(做人要守本分做人要守本分)。(哪些人際關係、身分)2、道德的意義道德的意義:道道路、道理;德獲得。道德走人走的道路,便可獲得人的待遇。(不走捷徑、不誤入歧途尊嚴、榮譽)人道人道 (ps.如何批評一個人罔顧為人?)2009 Pearson Prentice Hall.All rights reserved.道德與生活道德與生活1、利己利己:理性認識到遵守規範有利於己。(奸商/信譽商人)2、利人利人:追求人性中的真、善、美。(崇高的可能性)。(愛人者人恆愛之,敬人者人恆敬之;德不孤必有鄰。)(典範在夙昔-林靖娟、鐵達尼號的樂師、德雷莎修女、史懷德.)3、利己利人利己利人:兼顧自我理想與社會進步。Bill Gates?不做”損人利己”之事。Ps.回想郭爾堡的道德認知理論、馬斯洛的需求層次理論。2009 Pearson Prentice Hall.All rights reserved.-THE END-- 配套讲稿:
如PPT文件的首页显示word图标,表示该PPT已包含配套word讲稿。双击word图标可打开word文档。
- 特殊限制:
部分文档作品中含有的国旗、国徽等图片,仅作为作品整体效果示例展示,禁止商用。设计者仅对作品中独创性部分享有著作权。
- 关 键 词:
- 成本 管理 会计
咨信网温馨提示:
1、咨信平台为文档C2C交易模式,即用户上传的文档直接被用户下载,收益归上传人(含作者)所有;本站仅是提供信息存储空间和展示预览,仅对用户上传内容的表现方式做保护处理,对上载内容不做任何修改或编辑。所展示的作品文档包括内容和图片全部来源于网络用户和作者上传投稿,我们不确定上传用户享有完全著作权,根据《信息网络传播权保护条例》,如果侵犯了您的版权、权益或隐私,请联系我们,核实后会尽快下架及时删除,并可随时和客服了解处理情况,尊重保护知识产权我们共同努力。
2、文档的总页数、文档格式和文档大小以系统显示为准(内容中显示的页数不一定正确),网站客服只以系统显示的页数、文件格式、文档大小作为仲裁依据,个别因单元格分列造成显示页码不一将协商解决,平台无法对文档的真实性、完整性、权威性、准确性、专业性及其观点立场做任何保证或承诺,下载前须认真查看,确认无误后再购买,务必慎重购买;若有违法违纪将进行移交司法处理,若涉侵权平台将进行基本处罚并下架。
3、本站所有内容均由用户上传,付费前请自行鉴别,如您付费,意味着您已接受本站规则且自行承担风险,本站不进行额外附加服务,虚拟产品一经售出概不退款(未进行购买下载可退充值款),文档一经付费(服务费)、不意味着购买了该文档的版权,仅供个人/单位学习、研究之用,不得用于商业用途,未经授权,严禁复制、发行、汇编、翻译或者网络传播等,侵权必究。
4、如你看到网页展示的文档有www.zixin.com.cn水印,是因预览和防盗链等技术需要对页面进行转换压缩成图而已,我们并不对上传的文档进行任何编辑或修改,文档下载后都不会有水印标识(原文档上传前个别存留的除外),下载后原文更清晰;试题试卷类文档,如果标题没有明确说明有答案则都视为没有答案,请知晓;PPT和DOC文档可被视为“模板”,允许上传人保留章节、目录结构的情况下删减部份的内容;PDF文档不管是原文档转换或图片扫描而得,本站不作要求视为允许,下载前自行私信或留言给上传者【胜****】。
5、本文档所展示的图片、画像、字体、音乐的版权可能需版权方额外授权,请谨慎使用;网站提供的党政主题相关内容(国旗、国徽、党徽--等)目的在于配合国家政策宣传,仅限个人学习分享使用,禁止用于任何广告和商用目的。
6、文档遇到问题,请及时私信或留言给本站上传会员【胜****】,需本站解决可联系【 微信客服】、【 QQ客服】,若有其他问题请点击或扫码反馈【 服务填表】;文档侵犯商业秘密、侵犯著作权、侵犯人身权等,请点击“【 版权申诉】”(推荐),意见反馈和侵权处理邮箱:1219186828@qq.com;也可以拔打客服电话:4008-655-100;投诉/维权电话:4009-655-100。
1、咨信平台为文档C2C交易模式,即用户上传的文档直接被用户下载,收益归上传人(含作者)所有;本站仅是提供信息存储空间和展示预览,仅对用户上传内容的表现方式做保护处理,对上载内容不做任何修改或编辑。所展示的作品文档包括内容和图片全部来源于网络用户和作者上传投稿,我们不确定上传用户享有完全著作权,根据《信息网络传播权保护条例》,如果侵犯了您的版权、权益或隐私,请联系我们,核实后会尽快下架及时删除,并可随时和客服了解处理情况,尊重保护知识产权我们共同努力。
2、文档的总页数、文档格式和文档大小以系统显示为准(内容中显示的页数不一定正确),网站客服只以系统显示的页数、文件格式、文档大小作为仲裁依据,个别因单元格分列造成显示页码不一将协商解决,平台无法对文档的真实性、完整性、权威性、准确性、专业性及其观点立场做任何保证或承诺,下载前须认真查看,确认无误后再购买,务必慎重购买;若有违法违纪将进行移交司法处理,若涉侵权平台将进行基本处罚并下架。
3、本站所有内容均由用户上传,付费前请自行鉴别,如您付费,意味着您已接受本站规则且自行承担风险,本站不进行额外附加服务,虚拟产品一经售出概不退款(未进行购买下载可退充值款),文档一经付费(服务费)、不意味着购买了该文档的版权,仅供个人/单位学习、研究之用,不得用于商业用途,未经授权,严禁复制、发行、汇编、翻译或者网络传播等,侵权必究。
4、如你看到网页展示的文档有www.zixin.com.cn水印,是因预览和防盗链等技术需要对页面进行转换压缩成图而已,我们并不对上传的文档进行任何编辑或修改,文档下载后都不会有水印标识(原文档上传前个别存留的除外),下载后原文更清晰;试题试卷类文档,如果标题没有明确说明有答案则都视为没有答案,请知晓;PPT和DOC文档可被视为“模板”,允许上传人保留章节、目录结构的情况下删减部份的内容;PDF文档不管是原文档转换或图片扫描而得,本站不作要求视为允许,下载前自行私信或留言给上传者【胜****】。
5、本文档所展示的图片、画像、字体、音乐的版权可能需版权方额外授权,请谨慎使用;网站提供的党政主题相关内容(国旗、国徽、党徽--等)目的在于配合国家政策宣传,仅限个人学习分享使用,禁止用于任何广告和商用目的。
6、文档遇到问题,请及时私信或留言给本站上传会员【胜****】,需本站解决可联系【 微信客服】、【 QQ客服】,若有其他问题请点击或扫码反馈【 服务填表】;文档侵犯商业秘密、侵犯著作权、侵犯人身权等,请点击“【 版权申诉】”(推荐),意见反馈和侵权处理邮箱:1219186828@qq.com;也可以拔打客服电话:4008-655-100;投诉/维权电话:4009-655-100。
关于本文