完工产品成本分配（Cost allocation of finished product）.docVIP

完工产品成本分配（Cost allocation of finished product） [enterprise] two auxiliary production workshops are set up for power supply and repair. Power supply workshop this month, the cost of 6300 yuan, 50000 power generation, machine repair shop this month, the cost of 10000 yuan, providing repair services 12000 hours. Power supply workshop revenue target: Shop 8000, A production consumes 20000 degrees, B production consumes 12000 degrees, the administrative department for consumption of 5000 degrees, the basic production workshop consumes 5000 degrees; shop revenue target: power supply workshop of 2000 hours, A, B production 1000 hours each, administrative management department of basic production workshop 6000 hours, 2000 hours. Requirements: the use of interactive distribution method to calculate the allocation of power supply, repair workshop costs, preparation of accounting entries 1, interactive allocation Distribution rate: Power supply workshop 6300/50000 = 0.126 Machine repair shop 10000/12000 = 0.833 Interactive allocation: Machine repair 0.126 * 8000 = 1008 Power supply 0.833 * 2000 = 1666.67 Borrow: auxiliary production cost - machine repair shop 1008 Credit: auxiliary production cost - power supply workshop 1008 Borrow: auxiliary production cost - power supply workshop 1666.67 Credit: auxiliary production cost - machine repair shop 1666.67 2, the calculation of the external distribution rate: Allocation amount: (actual cost after reciprocal allocation) Power supply workshop:671008 = 6958.67 Workshop: 1000010081666.67 = 9341.33 Foreign allocation rate: Power supply workshop: 6958.67/ (500008000) = 0.165682 Workshop: 9341.33/ (120002000) = 0.934133 External allocation calculation: External quota of power supply workshop: A product production consumption of 20000 degrees * 0.165282 = 3313.65 yuan B product production consumption of 12000 degrees * 0.165282 = 1988.20 yuan Administrative departments use 5000 degrees x 0.165282 = 828.41 yuan The power consumpt