重庆大学经济与工商管理学院管理会计课件 chapter6.pptVIP

Process Costing(分步成本法） Learning Objectives Describe the basic characteristics and cost flows associated with process manufacturing. Define equivalent units （约当产量）and explain their role in process costing. Learning Objectives (continued) Prepare a departmental production report using the weighted average method. Explain how process costing is affected by nonuniform application of manufacturing inputs and the existence of multiple processing departments. Difference Between Job-Order and Process Costing Systems Difference Between Job-Order and Process Costing Systems Product Flows Through Departments Cost Flows Through Accounts Characteristics of Process Costing Homogeneous units pass through a series of similar processes. Each unit in each process receives a similar dose of manufacturing costs. Manufacturing costs are accumulated for a process for a given period of time. Characteristics of Process Costing (continued) Manufacturing cost flows and the associated journal entries are generally similar to job-order costing. The departmental production report is the key document for tracking manufacturing activity and costs. Unit costs are computed by dividing the departmental costs of the period by the output for the period.  Quick Review Question #1 The best example of a business requiring a process costing system would be ___; Soap manufacturer. Automobile repair shop. Custom cabinet shop. Antique furniture restorer.  Quick Review Answer #1 The best example of a business requiring a process costing system would be a(n); Soap manufacturer. Automobile repair shop. Custom cabinet shop. Antique furniture restorer. Illustrating Process Costing  Quick Review Question #2 Costs in a process costing system are ultimately traced to_____ Specific processes. Specific customers. Specific jobs. Specific production personnel.  Quick Review Answer #2 Costs in a process costing system are ultimately traced to Specific processes. Specific customers. Specific jobs. Specific produ