产品成本材料成工成本费用直接可以完全追溯到服务或被核算成本部门课件ch3 cost.pptxVIP

Ch3CostClassification成本分类

TopiclistProductcostCostclassificationCostcodesCostunits,costobjectsandresponsibilitycenters

Topic1Productcost产品成本ProductcostMaterialcostLabourcostExpenses

Topic2CostClassification直接成本间接成本生产成本管理成本销售成本研究成本变动成本固定成本生产成本非生产成本Cost

1.DirectandIndirectcostAdirectcostisacostthatcanbetracedinfulltotheproduct,service,ordepartmentthatisbeingcosted.Anindirectcostoroverhead（费用）isacostthatisincurredinthecourseofmakingaproduct,providingaserviceorrunningadepartment,butwhichcannotbetraceddirectlyandinfulltotheproduct,serviceordepartment.

MaterialsDirectmaterials

Indirectmaterials

Labor

directlaborindirectlaborExpensesdirectexpensesindirectexpensesTotalcostdirectcost(primecost)Productionoverhead===+++Detailedp39Factoryorproductcost

Productionoverhead制造费用Administrationoverhead管理费用Sellingoverhead销售费用Distributionoverhead分销费用p41Overhead

Example:Whichofthefollowingshouldbeclassifiedasindirectlabour?A.Machineoperatorsinafactoryproducingfurniture.B.Lawyersinalegalfirm.C.Maintenanceworkersinapowergenerationorganization.D.Lorrydriversinaroadhaulagecompany.C

2.Functionalcost职能成本

3.Fixedcostsand

variablecostsAfixedcost(固定成本)isacostwhichisincurredforaparticularperiodoftimeandisunaffectedbychangesinthelevelofactivity.costvolume020010010000

Avariablecost（变动成本）isacostwhichtendstovarywiththelevelofactivity.costvolume02001001000020000

4.Productioncostsand

non-productioncostsProductioncosts–ThevalueofInventory–Thecostofsales.Non-productioncosts–Periodexpenses.

5.OthercostclassificationsAvoidablecosts可避免成本Unavoidablecosts不可避免成本Controllablecost可控成本Uncontrollablecost不可控成本Discretionarycosts酌量成本

Topic3Costcodes成本代码Acodingsystemcanbeappliedtoeasythemanagementofcost.Compositecode复合代码S