《工程成本核算与分析》课件-实际成本法下的三种发出计价方法及材料费的分配

01知识目标KnowledgeObjective了解材料费用发出的三种核算方法优缺点Understandtheadvantagesanddisadvantagesofthreemethodsforaccountingmaterialcosts了解材料费用的分配Understandtheallocationofmaterialcosts02能力目标Abilityobjective熟练每种材料发出核算方法的适用条件Befamiliarwiththeapplicableconditionsofaccountingmethodsforeachtypeofmaterial熟练掌握材料费用分配的计算方法Masterthecalculationmethodofmaterialcostsallocation03素质目标QualityObjective掌握成本核算、成本分析能力，提高学生综合能力，增强就业竞争力Mastercostaccountingandcostanalysisabilities,improvestudents'comprehensivecapabilities,enhanceemploymentcompetitiveness01材料费用发出的三种核算方法其优缺点Theadvantagesanddisadvantagesofthreemethodsforaccountingmaterialcosts02材料费用的分配Allocationofmaterialcosts材料费用发出核算的优缺点Advantagesanddisadvantagesofmaterialcostaccounting先进先出法First-in-first-outmethod一次性加权平均法One-timeweightedaveragemethod材料费用发出Issuethematerialcost移动加权平均法Movingweightedaveragemethod先进先出法First-in-first-outmethod日期Date摘要Abstract收入Income发出Outcome结存Balance数量（吨）Quantity(ton)单价（元）Unitprice(yuan)金额（元）Amount(yuan)数量（吨）Quantity(ton)单价（元）Unitprice(yuan)金额（元）Amount(yuan)数量（吨）Quantity(ton)单价（元）Unitprice(yuan)金额（元）Amount(yuan)1月初余额Beginningbalance3001030003第一批购入Firstbatchofpurchase20012240010领用Requisition400420020第二批购入Secondbatchofpurchase100141400合计Total3002600优点Advantages缺点Disadvantages不能随意挑选存货单价以调整当期利润Cannotarbitrarilyselectinventoryunitpricetoadjustcurrentprofits计价工作比较繁琐Thepricingworkisquitecumbersome一次加权平均法One-timeweightedaveragemethod日期Date摘要Abstract收入Income发出Outcome结存Balance数量（吨）Quantity(ton)单价（元）Unitprice(yuan)金额（元）Amount(yuan)数量（吨）Quantity(ton)单价（元）Unitprice(yuan)金额（元）Amount(yuan)数量（吨）Quantity(ton)单价（元）Unitprice(yuan)金额（元）Amount(yuan)1月初余额Beginningbalance3001030003第一批购入Firstbatchofpurchase20012240010领用Requisition40020第二批购入Secondbatchofpurchase100141400合计Total300380011.33优点Advantages缺点Disadvantages计算程简单，减少日常核算工作量Simplecalculationprocess,reducingtheworkloadofdailyaccounting无法细分存货单价、数量Theinventoryunitpriceandquantitycannotbefurthersubdivided移动加权平均法Movingweightedaveragemethod日期Date摘要Abstract收入Income发出Outcome结存Balance数量（吨）Quantity(ton)单价（元）Unitprice(yuan)金额（元）Amount(yuan)数量（吨）Quantity(ton)单价（元）Unitprice(yuan)金额（元）Amount(yuan)数量（吨）Quantity(ton)单价（元）Unitprice(yuan)金额（元）Amount(yuan)1月初余额Beginningbalance3001030003第一批购入Firstbatchofpurchase20012240010.810领用Requisition400432010010.8108020第二批购入Secondbatchofpurchase10014140012.42480合计Total优点Advantages缺点Disadvantages计算的发出和结存的存货成本相对比较客观Arelativelyobjectivecomparisonbetweenthecostofoutgoinginventoryandthecostofendinginventory计算工作量较大Theworkloadforcalculationsissignificant材料费用的分配Allocationofmaterialcosts管理部门员工小王ManagementDepartmentEmployeeXiaowang

受益方Beneficiary计入管理费用Includeinmanagementexpenses根据原材料的具体用途来确定Bedeterminedbasedonthespecificuseofrawmaterials分配的原则Principleofallocation谁受益谁承担Whobenefitsandwhobearstheburden原材料的具体用途有哪些Whatarethespecificusesofrawmaterials原材料领用RawmaterialsRequisition耗用部门Consumptiondepartment会计科目Accountingsubject施工领用Requisitionforconstruction“合同履约成本”"Contractperformancecosts"机械作业耗用Consumedinmechanicaloperations“机械作业”"Mechanicaloperations"管理部门领用Requisitionbythemanagementdepartment“管理费用”"Managementexpenses"辅助生产领用Usedforauxiliaryproduction“生产成本-辅助生产”"ProductionCost-AuxiliaryProduction"原材料的分配方法Allocationmethodofrawmaterials定额消耗量Quotaconsumptionquantities产品产量Productoutput定额消耗量比例分配法Quotaconsumptionproportionalallocationmethod定额成本Quotacost定额成本比例分配法Quotacostratio

allocationmethod产品产量比例分配法Product

outputratio

allocationmethod企业实际施工建设中，一个施工企业负责几个项目建造？Howmanyprojectsdoesaconstructioncompanytypicallyundertakesimultaneouslyduringactualconstruction?分配标准Allocationstandard定额消耗量比例分配法的三个公式Threeformulasofquotaconsumptionproportionalallocationmethod消耗定额Consumptionquota单位产品耗用材料的数量Quantityofmaterialsconsumedperunitofproduct定额消耗量Quotaconsumptionquantities一定产量下消耗材料的数量Amountofmaterialsconsumedunderacertainlevelofproduction实际产量×消耗定额=定额消耗量Actualoutput×consumptionquota=quotaconsumption分配率Allocationrate应分配的材料费用Allocated

material

cost分配步骤Allocationstep确定待分配的费用Determinetheexpensestobeallocated第一步Step1确定成本计算对象Determinethecostaccountingobject第二步Step2选择分配标准Selecttheallocationcriteria第三步Step3计算分配率Calculatetheallocationrate第四步Step4分配率=Allocationrate=待分配费用总额Thetotalamountofexpensestobeallocated待分配标准总额Thestandardtotalamounttobeallocated定额消耗量比例分配法Quotaconsumptionproportionalallocationmethod材料实际总消耗量Theactualtotalconsumptionofmaterials计算分配额Calculatetheallocationamount第五步Step5各工程定额消耗量之和Thesumofthequotaconsumptionsforeachproject例题讲解Exampleexplanation材料用途Purposeofmaterial会计科目Accountingsubject分配的金额Allocatedamount工程施工Engineeringconstruction甲工程ProjectA乙工程ProjectB行政管理Administrativemanagement辅助生产Auxiliaryproduction振兴建筑有限公司建造甲、乙两项工程，共同耗用细砂200吨，35.1元/吨，行政管理部门耗用了细沙5吨，辅助生产领用的细沙2吨，其中甲、乙两项工程细砂的定额消耗量分别是60吨、120吨，要求：工程施工领用细砂采用定额消耗量法进行分配，并对耗用细砂做出相关的账务处理ZhenxingConstructionCo.,Ltd.undertakestwoprojects,ProjectAandProjectB,consumingatotalof200tonsoffinesand,with35.1yuanperton.Theadministrativedepartmentconsumed5tonsoffinesand,and2tonswereusedforauxiliaryproduction.ThequotaconsumptionforfinesandforProjectsAandBis60tonsand120tonsrespectively.Requirement:Thedistributionoffinesandusedinconstructionprojectsshouldbeallocatedbasedonthequotaconsumptionmethod,andrelevantaccountingtreatmentshouldbemadefortheconsumptionoffinesand合同履约成本-甲工程Contractperformancecost-ProjectA合同履约成本-乙工程Contractperformancecost-ProjectB管理费用Managementcost生产成本-辅助生产Productioncost-Auxiliaryproduction175.570.2计算步骤Calculationstep确定待分配费用Determinetheexpensestobeallocated第一步Step1即工程施工领用细砂的总量，200*35.1=7020Thatis,thetotalamountoffinesandusedintheconstructionproject,200*35.1=7020确定成本计算对象Determinethecostaccountingobject第二步Step2甲工程和乙工程ProjectAandProjectB确定分配标准，是定额消耗量Determinetheallocationstandards,whicharethequotaconsumptionamounts第三步Step3甲工程的定额消耗量为60吨，乙工程为120吨ThequotaconsumptionamountforProjectAis60tons,andforProjectBitis120tons计算步骤Calculationstep计算分配率Calculatetheallocationrate第四步Step4计算分配额Calculatetheallocationamount第五步Step5甲工程应分配的材料费用=39×60=2340元ThecostofmaterialthatProjectAshouldallocate=39×60=2340yuan分配率=Allocationrate=材料实际总消耗量Theactualtotalconsumptionofmaterials各工程定额消耗量之和Thesumofthequotaconsumptionsforeachproject

=702060+120

=39乙工程应分配的材料费用=39×120=4680元ThecostofmaterialthatProjectBshouldallocate=39×120=4,680yuan例题讲解Exampleexplanation材料用途Purposeofmaterial会计科目Accountingsubject分配的金额Allocatedamount工程施工Engineeringconstruction甲工程ProjectA乙工程ProjectB行政管理Administrativemanagement辅助生产Auxiliaryproduction合同履约成本-甲工程Contractperformancecost-P