成本公式汇总.doc
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成本公式汇总.doc
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一、Accountingformaterials
1.①EOQ
①Co=costofplacingoneorder
Ch=holdingcostperunit
D=demandperannum
Q=re-orderquantity
Annualstockholding
Costs=
Annualstockordering=
9
②EBQ
一边生产一边消费
②Q=batchsize
D=demandperannum
Ch=costofholdingoneunitforoneyear
Co=costofsettingabatchreadytobeproduce
R=annualreplenishmentrate
2.Stockcontrolsystem
①.minimumstocklevel
reorderlevel–(averageusage×averageleadtime)
②maximumstocklevel
Maximumlevel=reorderlevel+reorderquantity–(minimumusage×minimumleadtime)
③averageinventory=safetyinventory+
④freeinventory=physicalinventory+inventoryonorder–inventoryrequisitioned(notissued)
二、Accountingforlabor
1.directlaborcost
①Time-basedsystemWages=(Hoursworked×basicrateofpayperhour)+(overtimehoursworked×overtimepremiumperhour)
Idletime:
timespentdoingnothingiscalledidletime.
Overtimepremium:
overtimehoursarepaidatahigherratethanthebasichourlyrate.
Bonuspayments:
apaymentinadditiontoabasicsalary,eitherforachievingorexceedingcertaintargets.
②PieceworksystemsWages=Unitsproduced×Rateofpayperunit
2.laborturnover
Laborturnover=
3.laborefficiency
①Efficiencyratio=
X
X
②Capacityratio=
=
=
③Productionvolumeratio=
④上式=
三、Accountingforoverheads
1.absorptioncosting
Primecost/directcost
Overheads/indirectcost
Productionoverheads(indirectmaterials,indirectlabor,indirectexpenses)
Non-productionoverheads(administrationoverheads,sellinganddistributionoverheads)
①Absorptionrate=
②Predeterminedabsorptionrate=
2.under/overabsorbed
①a.IfActualoverheadincurred–Absorbedoverhead=NEGATIVE(N),thenoverheadsareoverabsorbed(O)(NO)
b.IfActualoverheadincurred–Absorbedoverhead=POSITIVE(P),thenoverheadsareunderabsorbed(U)(PU)
②Overheadabsorbed=Actualactivity*absorptionratebasedonthebudget.
Costledger:
amanufacturingorganizationmightrecorditscostsinasetofledgeraccounts,calledcostledger.
Theledgersnotcontainaccountsforbank,debtors,non-currentassets.
Costcontrolaccounts,itisforrecordingthematchingdoubleentrywhenevertheentrywouldbetoanaccountnotcontainedinthecostledger.
③Rawmaterial,WIPorFinishedgoods
a.Buy:
DrrawmaterialCrcostcontrol
b.issue:
DrWIP
Drproduction
Drnon-production
Crrawmaterial
c.finished:
DrfinishedgoodCrWIP
④Labor
a.Pay:
Drsalaryandwages
Crcostcontrol
b.Apportion:
DrWIP
Drproduction
Drnon-production
Crsalaryandwages
⑤Manufacturingoverhead
a.Incurred:
Drproduction
Crcostcontrol
b.Absorption:
DrWIP
Crproduction
c.Over-absorbed:
DrproductionCr
Under-absorbed:
Dr
Crproduction
四、1.jobcosting
①Price=unitcost+profit
②price=unitcost+(unitcost“1”*n%)
2.Batchcosting
Costperunitbatch=
五、1.Normalloss
Solutionprocedures:
Calculatethenumberofnormallossunits
Calculatetheexpectednumberofoutputunits
Totaltheprocesscosts
Calculatethecostperunit
Writeuptheprocessaccountandnormallossaccount
2.Abnormalloss
WIP:
work-in-progressproduct.
Equivalentunits:
unitsofoutputremainsinanuncompletedstatecanbeexpressedasaproportionofacompletedunit.
3.Weightaveragemethod
Equivalentunits:
allcompletedunitsandtheclosingWIPworkdone.
Coststobeaccountedfor:
openingstockvaluesandcurrentcosts.
Costperequivalentunit
Costsoffinishedproduction
Completetheprocessaccount
4.TheFIFOmethod
Equivalentunits:
thecompletionofopeningWIP,unitsstartedandcompletedintheperiod,theworkdoneonclosingWIP.
Coststobeaccountedfor:
currentcostadded.
Costperequivalentunit.
Costoffinishedproduction:
costfromopeningWIPvalueatthebeginningoftheperiodaddconversioncostaddedinthisperiod,costoffinishedgoodswhichstartedandcompletedinthisperiod,valueofclosingWIP.
Completetheprocessaccount
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