成本管理会计（Cost management accounting）.docVIP

成本管理会计（Cost management accounting） [objective] to exercise the distribution of material expenses A company produces A and b products, and USES A material cost of 10500 yuan. Product quota consumption = 100 * 15 = 1500 (kg) Product quota consumption = 50 * 12 = 600 (kg) Allocation rate = 10500 / (1500 + 600) = 5 The cost of materials for a product shall be 1500 * 5 = 7,500 yuan B... = 600 * 5 = $3000 Debit: basic production - a product of 7,500 3000 b products Loan: raw material 10500 2. Practice the distribution of salary expenses A company produces a, b, and c products, and the production hours are: 1, 400 hours. To prepare the payroll expense distribution table (table 1) accounting entries 2400 + 3100 + 3500 = 9000 hours Allocation rate = 198000/9000 = 22 2400 * 22 = 52800 yuan 3100 * 22 = 68200 3500 * 22 = 77000 Loan: basic production - a product of 52,800 68200 b products 77000 c products Manufacturing cost 3500 Sales charge 3000 Management fee 2000 Loan: payable to staff of 206500 3. Practice accounting entries for assisted production costs There is a supply of wind power supply two auxiliary production workshop in a factory, in the basic production and. The interactive distribution method is used to assign the accounting entries of auxiliary production expenses (1) the actual unit cost of the auxiliary production unit prior to the allocation of the first stage distribution Air supply workshop = 78000/26000 = 3 Power supply workshop = 18200/13000 = 1.4 The distribution cost of the power supply workshop = 1000 * 3 = 3000 yuan The cost of supply for the wind workshop = 3,000 * 1.4 = 4,200 yuan (2) secondary distribution The total cost of the wind workshop is 78000 + 4200-3000 = 79200 The power supply = 18200 + 3000-4200 = 3000 The actual unit cost of the supply air unit = 79200/25000 = 3.168 Power = 17000/10000 = 1.7 The basic production A 12000 * 3.168 = (12000) 6000 * 1.7 = 10200 B 10000 * 3.168 = 31680 3200 * 1.7 = 5440 The manufacturing costs 2600 * 3.168 = 8