管理会计 chapter 17.pptVIP

Learning Objectives 1 Explain the purposes of cost accounting system. 2 Identify the processes for creating goods and services that are suited to job order costing. 3 Explain the purpose and computation of overhead application rates for job order costing. 4 Describe the purpose and the content of a job cost sheet. 5 Account for the flow of costs when using job order costing. 6 Define overhead-related activity cost pools and provide several examples. 7 Demonstrate how activity bases are used to assign activity cost pools to units produced. Cost Accounting Systems Cost Accounting Systems Cost Accounting Systems Job Order Costing Cost Accounting Systems Job Order Costing Job Order Costing Job Order Costing Job Order Costing Overhead Application Rates The predetermined overhead rate (POHR) used to apply overhead to jobs is determined before the period begins. Overhead Application Rates Overhead Application Rates Overhead Application Rates Overhead Application Rates Compuline, Inc., applies overhead based on direct labor hours. Total estimated overhead for the year is $360,000. Total estimated labor hours are 30,000.What is Compuline’s predetermined overhead rate per hour? Overhead Application Rates To be a cost driver, an activity base must be a causal factor in the incurrence of overhead costs. In an attempt to gain a better understanding of what it costs to manufacture different types of products, many companies have begun to implement techniques that rely on the use of multiple allocation bases. Job Order Costing The Job Cost Sheet The Job Cost Sheet The Job Cost Sheet The Job Cost Sheet(697) Job Order CostingDocument Flow Summary Job Order CostingDocument Flow Summary To obtain materials for use in the production process, the production department must issue a materials requisition form to the materials warehouse. This requisition shows the quantity of materials needed and the job on which these materials will be used. In the subsidiary ledgers, usage