成本会计第八章课件.ppt

* CH8 Allocation of costs of production between FGWIP Made by Qin Dongmei 8－* POC 投料程度：POC of DM 　　　A.材料开工时一次投入 　　　B.陆续投入 加工程度：POC of Conversion cost　　 4、Percentage of completion (POC) * CH8 Allocation of costs of production between FGWIP Made by Qin Dongmei 8－* 在产品分项目的投料程度和加工程度如何确定？　　　　P100 　　按50% 　　分工序确定 * CH8 Allocation of costs of production between FGWIP Made by Qin Dongmei 8－* POC of Conversion cost (percentage of conversion) POC of DM (percentage of material input) 投料程度 在产品占用材料费用 = 完工产品占用材料费用 加工程度 在产品耗用工时数 = 完工产品耗用工时数 CH8 Allocation of costs of production between FGWIP CH8 Allocation of costs of production between FGWIP * 4 * CH8 Allocation of costs of production between FGWIP Made by Qin Dongmei 8－* ? Copyright by Dongmei Qin 2006 All rights reserved.?? Accounting School, CTBU Chapter 8 Allocation of costs of production between FGWIP COST ACCOUNTING * CH8 Allocation of costs of production between FGWIP Made by Qin Dongmei 8－* Chapter 8 Allocation of costs of production between FGWIP Learning Objectives 1.Significance of determination of WIP units 2.Accounting treatment for WIP 3.Allocate costs production between FGWIP C2 * CH8 Allocation of costs of production between FGWIP Made by Qin Dongmei 8－* Chapter 8 Allocation of costs of production between FGWIP Key Points 1.Equivalent units of production 2.measuring WIP according to norm 3.measuring WIP according to proportion of norm C2 * CH8 Allocation of costs of production between FGWIP Made by Qin Dongmei 8－* Chapter 8 Allocation of costs of production between FGWIP Main Content 1.Accounting treatment of units of WIP 2.Methods of allocation of costs of production between FGWIP 3.Transferring of FG C2 * CH8 Allocation of costs of production between FGWIP Made by Qin Dongmei 8－* Principle of allocation between FGWIP Items DM DL Overhead Total BWIP 4000 1200 2800 8000 Current exps. 10000 1800 6200 18000 Total 14000 3000 9000 26000 FG EWIP * CH8 Allocation of costs of pr