《管理会计案例分析第十八章》-公开·课件设计.pptVIP

Huron Automotive company 小组成员：张蔷 江丽苗 贾寒婷 吕玉枝 Case introduction CFI(汽化器与燃料推进部) contained production departments: Casting and stamping (铸造和铸模车间) Grinding（研磨车间） Machining（制造车间） Custom work（定做车间） Assembly（组装车间） Custom products passed through all five departments (定制品要通过所有五个车间) Standard products passed through all departments except custom work(标准化产品只要通过除定做车间外的其他四个车间) Spare parts produced for inventory went through only the first three departments（用于存货的零件只要经过前面三个车间） Both standard and custom products were produced to order（标准化产品和定制品都是根据订单生产） There were no inventories of completed carburetors or fuel injectors(没有完工的汽化器和燃料推进去存货) The present costing method With the exception of materials costs, all product costing was done based on a single, plantwide, direct labor hourly rate. This rate included both direct labor and factory overhead costs. (除了材料成本以外，所有的产品成本是以单一的、全厂通用的直接人工小时的单位成本为基础的，然后以人工记账的方式记下用于某批产品的时间，然后用单位时间成本乘以花费的总时间来计算该批产品的成本) EXHIBIT 1 Calculation of Plantwide Labor and Overhead Hourly Rate Month of July (七月份全厂范围内的直接人工与营业费用的单位小时成本) The first proposal The average labor skill level varied from department to department to department .each department should have its own hourly rate. The Labor hours and payroll costs were already traceable to departments ; Some overhead cost need to be allocated to each department on reasonable allocation basis . EXHIBIT 2 Proposed Departmental Labor and Overhead Hourly Rates (设想的车间化的直接人工与制造费用的单位小时成本)(根据七月份的数据) EXHIBIT 3 Direct Labor-Hour Distribution for Three Carburetor Division Activities (CFI三项部门的直接劳动小时数的分布图) The revised proposal Estimate the monthly volume at which each of the five departments typically operate over the course of a year On the basis of normal volume ,estimate and recalculate the proposed overhead rates EXHIBIT 4 Departmental Overhead Rates Based on Normal Volume (正常产量基础上的车间的制造费用单位小时成本) EXHIBIT 5 Revised Proposed Depar