COST04Job Order Costing(成本管理会计-复旦, 洪剑鞘).ppt

Job Order Costing Chapter 4 Introduction How much does it cost? Managers ask this question for many purposes, including formulating overall strategies, product and service-emphasis decisions, and pricing decisions. This chapter presents basic concepts of job costing. Learning Objectives Describe the building block concepts of costing systems Distinguish between job costing and process costing Outline a seven-step approach to job costing Distinguish actual costing from normal costing Learning Objectives Track the flow of costs in a job-costing system Prorate end-of-period under- or overallocated indirect costs using alternative methods Apply variations of normal costing 成本核算流程－对外报告 1、按照成本计算目的，确定成本核算对象，如产品种类、产品批别等。 2、划分生产成本和期间费用的界限，生产成本指应计入产品成本的那部分费用。 3、在生产成本中，划分直接成本和间接成本，即为每个成本核算对象确定直接成本项目（如直接材料、直接人工等）。 成本核算流程－对外报告 4、帐户设置 生产成本 基本生产成本：按成本核算对象开设生产成本明细帐（成本计算单）。 辅助生产成本：按辅助生产车间种类（如供水、供电、运输、机修等）开设明细帐。 制造费用 按不同车间、部门开设明细帐。 成本核算流程－对外报告 一项成本费用发生 成本核算流程－对外报告 成本核算流程－对外报告 ---基本生产成本明细帐（成本计算单） Learning Objective 1 Describe the building block concepts of costing systems Building Block Concepts of Costing Systems The following five terms constitute the building blocks that will be used in this chapter: A cost object is anything for which a separate measurement of costs is desired. Building Block Concepts of Costing Systems Direct costs of a cost object are costs that are related to the particular cost object and can be traced to it in an economically feasible way. Indirect costs of a cost object are costs that are related to the particular cost object but cannot be traced to it in an economically feasible way. Building Block Concepts of Costing Systems The relationship among these three concepts is as follows: Building Block Concepts of Costing Systems Cost pool is a grouping of individual cost items. Cost allocation base is a factor that is the common denominator for systematically linking an indirect cost or group of indirect costs to a