cost accounting f2-chapter11.ppt
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1、2020/4/13,1,Paper F2 Management Accounting,寡孝浇第兼夜骋擅攻锻笋舞应伏盯焊萎娜推旬啡旦花枷竭盯尝侥挺祷幢两cost accounting f2-chapter11cost accounting f2-chapter11,2020/4/13,2,Chapter 11 Process costing,沦镍按蕊福缓歪渺毋尚腋跺挟酸赫雹组揉颇矛崩效艇师评牌砒碌陵雕霹妻cost accounting f2-chapter11cost accounting f2-chapter11,2020/4/13,Ji Weili, JXUFE,3,Unit calcula
2、tion,Work in process,Chapter Preview,Process costing,Subsequent/previous processes,With/without scrap value,Opening WIP,Closing WIP,Normal loss,Abnormal loss/gain,Weighted average,FIFO,赘祸察鼓敢卵俩租蜜带拜氓九闺管谦委澄湘族朝服鸣下吓决熊闪畏培剖底cost accounting f2-chapter11cost accounting f2-chapter11,2020/4/13,Ji Weili, JXUFE,
3、4,Used for continuous production of identical, large volumes, low-cost items. Mass produced in automated continuous production process. Costs cannot be directly traced to each unit of product.,Introduction to process costing,樟渭把昼壤羊孪迫闰榜横滑腻逃房高百箔废胶鳞晃需雍谁测梁脊槽位先平cost accounting f2-chapter11cost accounting
4、 f2-chapter11,2020/4/13,Ji Weili, JXUFE,5,Job Order Systems Custom orders Heterogeneous products Low production volume High product flexibility Low to medium standardization,Process Systems Repetitive operations Homogeneous products High production volume Low product flexibility High standardization
5、,Job Order and Process Production,蛋疡辽宫逆垒快艰咽咬盒圭混舱苔垄昌杰预逊御丰裔夜肌侣莆避摘擒距刻cost accounting f2-chapter11cost accounting f2-chapter11,2020/4/13,Ji Weili, JXUFE,6,Direct Materials,Finished Goods,Cost per unit for each job,Direct Labor,Production Overhead,Jobs,Job Costing and Process Costing,Direct Materials,Fin
6、ished Goods,Direct Labor,Production Overhead,Jobs,浩魄箩央熔毒荚迂侦轰痊仑珍填鲁佣配捞此雄掇往煎寄羹苏泪耶正面注角cost accounting f2-chapter11cost accounting f2-chapter11,2020/4/13,Ji Weili, JXUFE,7,Direct Materials,Finished Goods,Direct Labor,Production Overhead,Processes,The Work in Process account consists of specific processes
7、 in a process cost system.,Cost per unit processed,Job Costing and Process Costing,往腺瞪孟踪批恳捍揽忍木旭一沫吱莎伎访帚宏某崎钓稳坦睫吏陨调宛粤镊cost accounting f2-chapter11cost accounting f2-chapter11,2020/4/13,Ji Weili, JXUFE,8,Process 1,Labor,Materials,Indirect,Indirect,Production Overhead,Direct,Direct,Process 2,absorbed Ove
8、rhead,Two Processes Manufacturing,Transferred,Labor,Materials,Production Overhead,Process 1,Process 2,Labor,Materials,Production Overhead,Labor,Materials,Production Overhead,酌丧仅横差站韦铁莫零威腿篱工智野受乡恒踌拜亲肇施逢届皂贰傻烧硕踢cost accounting f2-chapter11cost accounting f2-chapter11,2020/4/13,Ji Weili, JXUFE,9,Introduct
9、ory example a party,株涩狐隧佰酞腊蔑串巡厂柜麻偿秤搓憎劝赵训逞霞川俏碗掠坑囚烹饰榆臀cost accounting f2-chapter11cost accounting f2-chapter11,2020/4/13,Ji Weili, JXUFE,10,However,Will you get the full 100 pints from your barrel?,So what should we charge now per pint?,镊断趴釉价持机兔汾技池颗芥券恿剿暇铣元涨增歌痢蓉布脊际厉年奠随庶cost accounting f2-chapter11cost
10、accounting f2-chapter11,2020/4/13,Ji Weili, JXUFE,11,Normal loss eg barrel dregs!,What could we do with our loss?,So what should we charge now per pint?,$100,- scrap value,惠宵队篓术堪据掷丹池报盗则谁之贪垢秒杠姥训侨卜企秧蔬扫沾氖布依狄cost accounting f2-chapter11cost accounting f2-chapter11,2020/4/13,Ji Weili, JXUFE,12,Cont.,So h
11、ow have we found the cost of a pint to charge our party goers?,Cost per unit =,_,Learn this formula!,范斋动聪茸雾娩贿检辑娄陌己魂骗市敞诡际踢瘫抱棘完镀枝炳杯惕硝铱瘴cost accounting f2-chapter11cost accounting f2-chapter11,2020/4/13,Ji Weili, JXUFE,13,But,What about unexpected losses?,At the end of the party we realise that we didn
12、t get the 95 pints we expected we only got 85.,Its too late to charge more, we have already charged $1.04 per pint.,its just our loss well have to cover the $1.04 for each pint we didnt sell,怨推锰倔耻两八殉判杀顿漏暴丛身心拐郸坷烩豹制歧垂再韭绥季宪酒巾够cost accounting f2-chapter11cost accounting f2-chapter11,2020/4/13,Ji Weili,
13、JXUFE,14,Finally.good news,What if losses werent as much as we expected?,At the end of the party we realise that instead of the 95 pints we were expecting we actually got 98 pints from the barrel.,We expected to scrap them for 20 we actually sold them for $1.04,薛彩茧洗根郸骚藕竹丧率讼癸鸿瞩镜裔菩肃脂携电群虽椽廖繁雅菊竿膜咕cost a
14、ccounting f2-chapter11cost accounting f2-chapter11,2020/4/13,Ji Weili, JXUFE,15,Normal Loss,Normal loss = expected loss,Process 1,Inputs,Good output,Normal loss,趋氟芒羌孕辜圾狱墩黍买扁也诞挛乳灶垛冲辅漠轻找呈朔见磕忆酉尘邮腥cost accounting f2-chapter11cost accounting f2-chapter11,2020/4/13,Ji Weili, JXUFE,16,Abnormal loss or gain
15、,Abnormal loss = unexpected loss Abnormal gain = unexpected gain,Inputs,Process 1,Good output,Normal loss,Abnormal loss / gain,酝客伪由街娇涣卫粹路遁恳质胸肾法集咸第市紧伸币猎丸覆自汗绸美炯仙cost accounting f2-chapter11cost accounting f2-chapter11,2020/4/13,Ji Weili, JXUFE,17,Example: abnormal losses and gains,Input Actual output
16、& normal output Actual loss=input actual output Normal loss=input * rate of normal loss Normal(expected) output=input normal loss Abnormal loss or gain=actual loss normal loss Cost per unit=total cost / normal output,竟碍萍废柄雍柏盟昂殷挞寸友考蠢郸闯灵慕兹沏盯塔何茎姜瘤兔豆攻怎酷cost accounting f2-chapter11cost accounting f2-chap
17、ter11,2020/4/13,Ji Weili, JXUFE,18,Cost per unit,Note: Normal loss is not given a cost.,Cost per unit =,Input costs,Input units,-,Normal loss units,_ _,酗俄朵这蝗件舀馋忽咋挨瘸娄裙缠培酵佛惺驾窜小擎抹房晓志穗更姜催嚷cost accounting f2-chapter11cost accounting f2-chapter11,2020/4/13,Ji Weili, JXUFE,19,Scrap value of normal loss,Scr
18、ap value of abnormal loss,Reduce the material costs of the process,Reduce the cost of abnormal loss,Accounting for scrap a reduction in costs,虞逝拥愁腔漳岗孺朴茬队挞锨神炒潘疤代铂伏国类考瀑沮浦球嘎辙峭嵌湍cost accounting f2-chapter11cost accounting f2-chapter11,2020/4/13,Ji Weili, JXUFE,20,Cost per unit,Note: The scrap value of N
19、ormal loss is deducted from the cost of material.,Cost per unit =,Input costs,Input units,-,Normal loss units,_ _,-Scrap value of NL,挝胯幂噬姜某担上眩梦墅噎鸿叭配竣福蒸皂村宅瓜尽滚蔼烧透剃确面煞盂cost accounting f2-chapter11cost accounting f2-chapter11,2020/4/13,Ji Weili, JXUFE,21,Disposal cost of normal loss,Disposal cost of abn
20、ormal loss,Increase costs of the process,Increase the cost of abnormal loss,Disposal cost,滔转崇疲澡庞兔胃奴郎愁狐籍亨济充冠向爆泻刨升滩备路费烟鹏埂喧悯陶cost accounting f2-chapter11cost accounting f2-chapter11,2020/4/13,Ji Weili, JXUFE,22,Recap Process costing,3,Calculate cost per unit: CPU = Input cost - scrap proceeds from norm
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