成本与管理会计 17.pptVIP

* * * * * * * * * * * * * * * * * * * * * * * * * * * * * ? 2009 Pearson Prentice Hall. All rights reserved. ? 2009 Pearson Prentice Hall. All rights reserved. (c) 2009 Pearson Prentice Hall. All rights reserved. Process Costing Job-Costing Systems Distinct, identifiable units of a product or service Examples: Custom-made machines, Houses Process-Costing Systems Masses of identical or similar units of a product or service Examples: Food, Chemical processing Process-Costing Process-costing is a system where the unit cost of a product or service is obtained by assigning total costs to many identical or similar units Each unit receives the same or similar amounts of direct materials costs, direct labor costs, and manufacturing overhead Unit costs are computed by dividing total costs incurred by the number of units of output from the production process Process-Costing Assumptions Direct Materials are added at the beginning of the production process, or at the start of work in a subsequent department down the assembly line Conversion Costs are added equally along the production process Five-Step Process-Costing Allocation Summarize the flow of physical units of output Compute output in terms of equivalent units Compute cost per equivalent unit Summarize total costs to account for Assign total costs to units completed and to units in ending Work-in-Process Equivalent Units A derived amount of output units that: Takes the quantity of each input in units completed and in unfinished units of work in process and converts the quantity of input into the amount of completed output units that could be produced with that quantity of input Are calculated separately for each input (direct materials and conversion cost) Steps 1 2 Illustrated Steps 3, 4 5, Illustrated General Ledger Cost Flows Illustrated Weighted-Average Process-Costing Method Calculates cost per equivalent unit of all work done to date (regardless of the accounting period in which it was done) Assigns this