成本会计第八章

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AccountingSchool,CTBUChapter8AllocationofcostsofproductionbetweenFG&WIPCOSTACCOUNTING2023/2/11CH8AllocationofcostsofproductionbetweenFG&WIPChapter8AllocationofcostsofproductionbetweenFG&WIPLearningObjectives1.SignificanceofdeterminationofWIPunits2.AccountingtreatmentforWIP3.AllocatecostsproductionbetweenFG&WIPC22023/2/12CH8AllocationofcostsofproductionbetweenFG&WIPChapter8AllocationofcostsofproductionbetweenFG&WIPKeyPoints1.Equivalentunitsofproduction2.measuringWIPaccordingtonorm3.measuringWIPaccordingtoproportionofnormC22023/2/13CH8AllocationofcostsofproductionbetweenFG&WIPChapter8AllocationofcostsofproductionbetweenFG&WIPMainContent1.AccountingtreatmentofunitsofWIP2.MethodsofallocationofcostsofproductionbetweenFG&WIP3.TransferringofFGC22023/2/14CH8AllocationofcostsofproductionbetweenFG&WIPPrincipleofallocationbetweenFG&WIPItemsDMDLOverheadTotalBWIP4000120028008000Currentexps.100001800620018000Total140003000900026000FGEWIP2023/2/15CH8AllocationofcostsofproductionbetweenFG&WIP月初在产品费用+本月生产费用=本月完工产品成本+月末在产品费用CostsofBWIP+CurrentProductionexpenses=costsofFGofthisperiod+costsofEWIP3statesofendingproductsMustadoptmethodstoallocateexpensesbetweenEWIP&FGImportanttodetermineunitsofWIP2023/2/16CH8AllocationofcostsofproductionbetweenFG&WIP第一节在产品数量的核算

AccountingtreatmentforWIP一、在产品收发存日常核算(DailytreatmentofWIP)1、在产品概念(DefinitionofWIP)广义Broadsensebusiness狭义NarrowsenseWorkshoporprocessstage2023/2/17CH8AllocationofcostsofproductionbetweenFG&WIP2、特点(Characteristics)liquiditycomplexitydiversity3、台账(Bookofaccounts)账面核算＆实际盘点2023/2/18CH8AllocationofcostsofproductionbetweenFG&WIP二、在产品清查的核算

(AccountingtreatmentforcheckofWIP)定期和不定期清查(Checkatregularorirregulartime)编制在产品盘存表(PrepareInventorylistofWIP)2023/2/19CH8AllocationofcostsofproductionbetweenFG&WIP在产品盘盈(WIPoverage)：借：基本生产成本贷：待处理财产损溢—待处理流动资产损溢经过批准进行处理时：借：待处理财产损溢—待处理流动资产损溢贷：制造费用

2023/2/110CH8AllocationofcostsofproductionbetweenFG&WIP在产品盘亏和毁损(WIPshortageandspoilage)：借：待处理财产损溢—待处理流动资产损溢贷：基本生产成本经批准后分别原因进行处理：借：原材料其他应收款营业外支出制造费用贷：待处理财产损溢—待处理流动资产损溢

例P95－962023/2/111CH8AllocationofcostsofproductionbetweenFG&WIP库存半成品的清查

“自制半成品”辅助生产的在产品的清查

“辅助生产成本”2023/2/112CH8AllocationofcostsofproductionbetweenFG&WIPCostsofBWIP+CurrentProductionexpenses=costsofFGofthisperiod+costsofEWIP第二节

完工产品和在产品之间分配的方法

AllocationofcostsofproductionbetweenfinishedgoodsandWIPRemind:2broadkindsofmethodstodeterminecostofFG2023/2/113CH8AllocationofcostsofproductionbetweenFG&WIP（一）不计在产品成本法

AvoidtocalculatecostsofWIP概念(Definition)特点(Characteristics)

本月生产费用全部视为完工产品成本。适用范围(Applicationrange)月末在产品数量很少、价值很低的产品。BWIP+CurrentExps=FG+EWIP

00So:CurrentExps=FG2023/2/114CH8AllocationofcostsofproductionbetweenFG&WIPSubsidiaryledgerofProductioncostItemsDMDLOverheadTotalBWIP0000CurrentExps.140003000900026000TotalExps.140003000900026000FGEWIP2023/2/115CH8AllocationofcostsofproductionbetweenFG&WIPSubsidiaryledgerofProductioncostItemsDMDLOverheadTotalBWIP0000CurrentExps.140003000900026000TotalExps.140003000900026000FG140003000900026000EWIP00002023/2/116CH8AllocationofcostsofproductionbetweenFG&WIP（二）在产品按年初数固定计算法

MeasuringWIPaccordingtobeginningfixedcosts概念(Definition)特点(Characteristics)BWIP+CurrentExps=FG+EWIP

FC

FCBWIP=EWIP＝FC

CurrentExps=FG

2023/2/117CH8AllocationofcostsofproductionbetweenFG&WIPItemsDMDMOverheadTotalBWIP4000120028008000CurrentExps.100001800620018000TotalExps.140003000900026000FG100001800620018000EWIP4000120028008000SubsidiaryledgerofProductioncost（二）在产品按年初数固定计算法

MeasuringWIPaccordingtobeginningfixedcosts2023/2/118CH8AllocationofcostsofproductionbetweenFG&WIP（三）在产品按原材料费用计价法

MeasuringonlyrawmaterialcostsofWIP概念(Definition)特点(Characteristics)适用范围(Applicationrange)

例P982023/2/119CH8AllocationofcostsofproductionbetweenFG&WIP（四）约当产量比例法

Equivalentproductionunitmethod

约当产量(EPU)：在产品数量按其完工程度(StageofCompletion)折算为相当于完工产品的数量。1.Concept2023/2/120CH8AllocationofcostsofproductionbetweenFG&WIP

Equivalentunitsisaconceptexpressinganumberofpartiallycompletedunitsasasmallernumberoffullycompletedunits.Two

one-halffullpitchersareequivalenttoonefullpitcher.+=1EPU2023/2/121CH8AllocationofcostsofproductionbetweenFG&WIP约当产量法(EPUM)：按完工产品产量与月末在产品约当产量的比例分配计算完工产品成本和月末在产品成本的方法。EPUM2023/2/122CH8AllocationofcostsofproductionbetweenFG&WIPForthecurrentperiod,PencilCostarted15,000unitsandcompleted10,000units,leaving5,000unitsinprocess30percentcomplete.HowmanyequivalentunitsofproductiondidPencilCohavefortheperiod? a. 10,000 b. 11,500 c. 1,500 d.15,000EPUM2023/2/123CH8AllocationofcostsofproductionbetweenFG&WIP

Forthecurrentperiod,PencilCostarted15,000unitsandcompleted10,000units,leaving5,000unitsinprocess30percentcomplete.HowmanyequivalentunitsofproductiondidPencilCohavefortheperiod?

a. 10,000

b. 11,500

c. 1,500

d.15,000

10,000units+(5,000units×30%)

=11,500equivalentunitsEPUM

2023/2/124CH8AllocationofcostsofproductionbetweenFG&WIPCostper

equivalent

unit=Productcostsfortheperiod

EquivalentunitsfortheperiodCostPerEquivalentUnit2023/2/125CH8AllocationofcostsofproductionbetweenFG&WIPNowassumethatPencilCoincurred23,000inproductioncosts.WhatwasPencilCo’scostperunitfortheperiod?

a. 1.84

b. 2

c. 2.76

d. 2.90CostPerEquivalentUnit2023/2/126CH8AllocationofcostsofproductionbetweenFG&WIPNowassumethatPencilCoincurred23,000inproductioncosts.WhatwasPencilCo’scostperunitfortheperiod?

a. 1.84

b. 2

c. 2.76

d. 2.9023,000÷11,500equivalentunits=2perequivalentunitCostPerEquivalentUnit2023/2/127CH8AllocationofcostsofproductionbetweenFG&WIP月末在产品约当产量(EUofEWIP)月末在产品数量

完工百分比(POC)×=费用分配率(单位成本)月初在产品成本

本月生产费用

+=完工产品产量

月末在产品约当产量+3.

Calculationformula完工百分比(percentageofcompletion)

P992023/2/128CH8AllocationofcostsofproductionbetweenFG&WIP完工产品成本完工产品产量费用分配率×=月末在产品成本月末在产品约当产量费用分配率=×2023/2/129CH8AllocationofcostsofproductionbetweenFG&WIPPOC投料程度：POCofDM

A.材料开工时一次投入

B.陆续投入加工程度：POCofConversioncost

4、Percentageofcompletion(POC)2023/2/130CH8AllocationofcostsofproductionbetweenFG&WIP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2023/2/131CH8AllocationofcostsofproductionbetweenFG&WIP

POCofConversioncost(percentageofconversion)POCofDM

(percentageofmaterialinput)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

2023/2/132CH8AllocationofcostsofproductionbetweenFG&WIPComprehensiveExercise：某企业采用约当产量法分配在产品和产成品应负担的费用。甲产品经过两道工序加工制成。原材料费用随生产进度陆续投入，但投料程度与加工进度不一致。第一道工序材料消耗定额为22公斤，第二道工序材料消耗定额为28公斤；第一道工序工时定额为10小时，第二道工序工时定额为15小时。当月共生产甲产品250件，月末在产品40件，其中，第一工序20件，第二工序20件。甲产品月初在产品成本为原材料1379元，工资和福利费843元，制造费用563元。本月生产费用原材料6685元，工资和福利费2507元，制造费用1313元。要求：计算甲产品完工产成品和月末在产品成本，并填列在产品成本计算单中。2023/2/133CH8AllocationofcostsofproductionbetweenFG&WIP（五）在产品按定额成本计价法

MeasuringWIPaccordingtonorm1、概念(Definition)2、特点(Characteristic)3、适用范围(Applicationrange)4、计算公式(Fomula)2023/2/134CH8AllocationofcostsofproductionbetweenFG&WIP（六）定额比例法

MeasuringWIPaccordingto

proportionofnorm1、概念(Definition)2、特点(Characteristics)直接材料按定额消耗量或定额费用比例分配；加工费用按定额工时或定额费用比例分配。2023/2/135CH8AllocationofcostsofproductionbetweenFG&WIP3、适用范围(Applicationrange)定额准确定额稳定各月末在产品数量变化较大2023/2/136CH8AllocationofcostsofproductionbetweenFG&WIP（七）在产品按完工产品计算法

MeasuringcostsofWIPaccordingtofinishedgoods1、概念2、特点在产品视同完工产品，按二者的数量比例分配各项生产费用。3、适用范围月末在产品已接近完工，或产品已经加工完毕但尚未验收或包装入库的产品。例P103