会计审计专业英语（第5版）课件：成本与管理会计

ProfessionalEnglishforAccountingandAuditing

会计审计专业英语AnIntroductiontoCosttermsandConcepts

成本术语与概念介绍CostandManagementAccounting

成本与管理会计AnIntroductiontoCosttermsandConcepts

成本术语与概念介绍11.1CostObjectsandCostAssignment成本对象与成本分摊11.2

ElementsofCost成本要素11.3Materialsandlabor材料和人工11.4ManufacturingOverheads制造费用11.1CostObjectsandCostAssignment

成本对象与成本分摊Costassignmentisageneraltermforassignmentcosts,whetherdirectorindirect,toacostobject.成本分摊通常是指将直接或间接成本分配到成本计算对象。Costtracing成本追溯Costallocation成本分配Costobjectisanyendtowhichacostisassigned.成本计算对象是成本分配到的各个最终结点。Products产品Work-in-progresses在产品Productlines产品生产线Departments部门11.1CostObjectsandCostAssignment

成本对象与成本分摊Directcostsofacostobjectarerelatedtotheparticularcostobjectandcanbetracedtoitinaneconomicallyfeasible(cost-effective)way.（一个成本计算对象的）直接成本是指与特定的成本计算对象相关的，能够以经济可行的（成本有效的）方式追溯到该成本计算对象的成本。Indirectcostsofacostobjectarerelatedtotheparticularcostobjectbutcannotbetracedtoitinaneconomicallyfeasible(cost-effective)way.（一个成本计算对象的）间接成本是指与特定的成本计算对象相关，但无法以经济可行的（成本有效的）方式追溯到该成本计算对象的成本。11.1CostObjectsandCostAssignment

成本对象与成本分摊COSTOBJECTS成本计算对象TYPEOFCOST成本类型DirectCosts直接成本DirectMaterials直接材料DirectLabor直接人工IndirectCosts间接成本ManufacturingOverhead

制造费用COSTASSIGNMENT成本分摊CostTracing成本追溯CostAllocation成本分配ObjectB对象BObjectA对象AObjectC对象CFigure11-1CostAssignmenttoCostObjects图11-1成本分摊流程图11.2ElementsofCost成本要素MATERIAL材料LABOR人工OVERHEAD制造费用Directmaterial直接材料Indirectmaterial间接材料Othermanufacturingexpense其他制造费用Indirectlabor间接人工Directlabor直接人工Figure11-2RELATIONSBETWEENCOSTCATEGORIES

成本类别之间的关系Source:AlAseervathamandD.Anandarajah,ManagementAccountingPrinciples,ThomasNelsonAustraliaPublishing,1996,page711.2ElementsofCost成本要素• Directmaterialsaretherawmaterialsthatcanbeidentifieddirectlywiththeproduct.直接材料是可以与产品直接鉴别的原材料。• Directlaboristhelaborofworkerswhotransformthematerialsintoafinishedproduct.直接人工是将材料转化为完工产品的工人的劳动。• Allothercostsoftransformingthematerialstoafinishedgood,oftenreferredtointotalasmanufacturingoverhead,orproductionoverhead.将材料转化为成品的所有其他成本，通常统称为制造费用或生产费用。Materialsthatcannotbeidentifiedwithaspecificproduct(forexample,glueorgrease)areincludedinmanufacturingoverhead.不能确认为特定产品使用的材料(例如，胶水或油脂)应计入制造费用。••11.3.1Materials原材料itisessentialthatmaterialsarepurchasedinthemosteconomicalquantitiesandthatthereareenoughindividualmaterialsonhandtomeetproductiondemands.原材料采购应以最经济的数量购买材料，并且每种原材料应有足够的存货以满足生产需求。Thejournalentryfortheissueofrawmaterialsisasfollows:原材料发出的会计分录如下：Workinprocessaccount在产品XXXOrotheraccounts或其他账户XXX

Materialcontrolaccount原材料XXXRawMaterials原材料11.3.2Labor人工Directlaborcostsincludethewagesthatcanbedirectlytracedtothecostofproducingthefinishedproduct.直接人工成本是指可以直接追溯到产成品生产成本的那部分薪酬。Production-relatedlaborcoststhatcannotbedirectlytracedtofinishedgoodsareclassifiedasindirectlaborcosts,debitedtomanufacturingoverhead.与产品生产有关但不能直接追溯到产成品的人工成本则属于间接人工成本，记入制造费用。Otherlaborcostsunrelatedtomanufacturingaredebitedtoperiodexpensesaccounts.与产品生产无关的其他人工成本记入期间费用账户。11.3.2Labor人工Payrollsystems工资系统Payroll,atitsmostbasic,istheprocessbywhichanemployerpaysanemployeeforworkperformed.工资，从最基本的意义上说，是雇主为雇员完成的工作支付工资的过程。ThePayrollsystemisthesystemofrecordforemployees,employment,andpay.工资系统是记录雇员、雇用情况和工资的系统。Thisincludeskeepingtrackofhours,calculating

wages,withholdingtaxesandother

deductions,printinganddeliveringchecks,payingemploymenttaxestothegovernmentandsoon.这包括记录工作时间、计算工资、预提税款和其他扣除额、打印和交付支票、向政府支付雇佣税等等。11.3.2Labor人工Eachdayemployeeclockcardsandtimecardsareforwardedtothetimekeepingdepartmentwherethehoursspentatworkarereconciledwiththeclockcards.每天员工的考勤卡和工时卡都应转发到计时部门，在那里工作时间记录应与考勤卡核对一致。Thepayrollsummary,representingthetotalsofemployeepaydetailsfromthepayrollregister,isthesourcedocumenttorecordthepayrollentriesintheledger.工资汇总表记录了工资备查簿中员工工资总额的明细情况，是在分类账中登记工资分录的原始凭证。11.3.2LaborGrosswagesconsistofpayfornormalhoursworked,payforovertimeworked,shiftloading,incentivepayandotherallowances.工资总额包括正常工作时间工资、加班工资、轮班工资、激励性工资和其他津贴Netpayistheamountremainingaftersubtractingtaxandotherdeductionsfromthegrosswages.Itisthenetamountpaidtotheemployeeonpayday.工资净额是工资总额减去税金和其他扣除额后的余额。它是在发薪日支付给员工的净金额。Thetotallaborcostiscalculatedbyaddinggrosswagesandlabor-relatedcost.人工成本总额是通过工资总额和劳动相关成本加总计算得到。

11.3.2LaborAllocatinglaborcoststoproduction:将人工成本分配到生产中:Workinprocess在产品XXXFactoryoverheadcontrol制造费用XXXFactorylaboraccrued应计人工成本XXX

11.4ManufacturingOverheads制造费用Overheadsinclude:ProductionormanufacturingoverheadOfficeadministrationSellinganddistributionResearchanddevelopment费用包括:生产或制造费用行政管理费用销售和分销费用研究和开发费用11.4ManufacturingOverheadsManufacturingoverheadsareallindirectcostthatarerelatedtothecostobjectbutthatcannotbetracedtothatcostobjectinaneconomicallyfeasibleway,whicharealsocalledasindirectmanufacturingcosts,factoryburden,factoryoverhead,factoryexpenses,andtheunmodifiedword,overheadinpractice.制造费用是与成本对象有关但又不能以经济上可行的方式追溯到成本对象的所有间接成本，在实践中也称为间接制造成本、工厂负担费用、工厂间接费用、工厂费用，以及实务中通常意义上“费用”。11.4ManufacturingOverheadsStepsofallocatingmanufacturingoverhead:Step1:Allocatetheindirectcoststodepartments.Step2:Reallocateservicedepartments’coststoproductiondepartments.Step3:Calculatetheallocationratefortheproductiondepartmentsandallocateproductiondepartmentsoverheadtoeachcostobject.

制造费用分配的步骤:步骤1:将间接成本分配给各个部门。步骤2:将服务部门的成本再分配给生产部门。步骤3:计算生产部门的分配率，并将生产部门的费用分配给每个成本计算对象。11.4.1Directallocationandapportionmentofindirectoverhead间接制造费用的直接分配和间接分配Example:Stick-upLtdStick-upLtd,amanufacturerofadhesives,wantstoaccountforfactoryoverheadsonadepartmentbasis.Productiontakesplaceintwodepartments—themixingdepartmentandthebottlingdepartment.Theplantoperationissupportedbytwoservicedepartments,Thestoreandthemaintenancedepartment.示例：Stick-up公司Stick-up是一家粘合剂制造商，打算以部门为基础计量工厂制造费用。产品生产主要有两个部门——搅拌部门和装瓶部门。仓储部门和维修部门为工厂运营提供服务。Example:Stick-upLtd11.4.1Directallocationandapportionmentofindirectoverhead间接制造费用的直接分配和间接分配Costs成本分类Total总和Mixing搅拌部门Bottling装瓶部门Maintenance维修部门Store仓储部门Indirectlabor间接人工$95,000$33,600$30,400$13,000$18,000Indirectmaterial间接材料46,80023,45018,6451,4753,230Depreciation-plant折旧-设备18,0009,0006,0001,0002,000Rates利率3,600Power电量33,600Insurance--buildings

保险--plant22,50010,500$230,000Example:Stick-upLtdOtherinformation:其他信息Total合计Mixing搅拌Bottling装瓶Maintenance维修Store仓储Area(m2)面积（平方米）4,5001,5002,000400600Kilowatthours千瓦时6,0003,5001,800300400Valueofplant设备价值$200,000$100,000$70,000$10,000$20,000No.ofrequisitions5,0002,0001,0002,000Maintenancehours维修时间2,0003501,400250Directlaborcost直接人工成本$390,000$110,000$280,000Machinehours机器工时25,00020,0005,00011.4.1DirectallocationandapportionmentofindirectoverheadSolution:Step1:Allocatetheindirectcoststodepartments.第一步:将间接成本分配给各部门Rates—basisofallocation:area分配率——分配基础：面积

Mixing(1,500÷4,500)×$3,600$1,200Bottling(2,000÷4,500)×$3,6001,600Maintenance(400÷4,500)×$3,600320stores(600÷4,500)×$3,600480$3,60011.4.1Directallocationandapportionmentofindirectoverhead11.4.1DirectallocationandapportionmentofindirectoverheadPower—basisofallocation:kilowatthours动力——分配基础：千瓦时Mixing(3,500÷6,000)×$33,600$19,600Bottling(1,800÷6,000)×$33,60010,080Maintenance(300÷6,000)×$33,6001,680stores(400÷6,000)×$33,6002,240$33,600Insurance(buildings)—basisofallocation:area保险费（建筑）——分配基础：面积Mixing(1,500÷4,500)×$22,500$7,500Bottling(2,000÷4,500)×$22,50010,000Maintenance(400÷4,500)×$22,5002,000stores(600÷4,500)×$22,5003,000$22,50011.4.1DirectallocationandapportionmentofindirectoverheadInsurance(plant)—basisofallocation:valueofplant保险费（设备）——分配基础：设备价值Mixing(100,000÷200,000)×$10,500$5,250Bottling(70,000÷200,000)×$10,5003,675Maintenance(10,000÷200,000)×$10,500525stores(20,000÷200,000)×$10,5001,050$10,50011.4.1DirectallocationandapportionmentofindirectoverheadDepartmentaloverheaddistributionsheet部门制造费用分配汇总表Costs(fixed,variable)TotalmixingbottlingmaintenancestoresIndirectlaborV95,00033,60030,40013,00018,000IndirectmaterialV46,80023,45018,6451,4753,230Depreciation—plantF18,0009,0006,0001,0002,000RatesF3,6001,2001,600320480PowerV33,60019,60010,0801,6802,240Insurance–buildingF22,5007,50010,0002,0003,000--plantF10,5005,2503,6755251,050Total230,00099,60080,40020,00030,000Step2Reallocationofservicedepartments’overheads步骤2服务部门（辅助生产部门）费用的再分配

Directmethod直接分配法Step-downmethod顺序分配法Thereciprocalmethod交互分配法11.4.2Reallocationofservicedepartments’overheads服务部门费用的再分配(1)Directorsimplereallocationmethod直接分配法（或简单分配法）Intheaboveexample,thestoredepartmentcostsareallocatedonthenumberofmaterialrequisitions,2,000formixingand1,000forbottling.在上面的例子中，仓储部门成本根据物料领用数量分配，搅拌部门领用2000单位，装瓶部门领用1000单位。11.4.2Reallocationofservicedepartments’overheadsStoreMixing(2,000÷3,000)×$30,00020,000Bottling(1,000÷30,000)×$30,00010,000MaintenanceMixing(350÷1,750)×$20,0004,000Bottling(1,400÷1,750)×$20,00016,00020,00011.4.2Reallocationofservicedepartments’overheads

Table11-5ManufacturingOverheadReallocatedUsing制造费用的再分配

DirectMethod直接分配法Mixing搅拌部门Bottling装瓶部门Maintenance维修部门Store仓储部门IndirectProductionCosts间接生产成本99,60080,40020,00030,000StorageCost仓储成本20,00010,000(30,000)MaintenanceCost维修成本4,00016,000(20,000)

Total总和123,600106,4000011.4.2Reallocationofservicedepartments’overheads

(2)Step-downmethod顺序分配法Servicedepartmentoverheadsarereallocatedtootherservicedepartmentsaswellastoproductiondepartments.，服务部门费用象向生产部门再分配一样再分配给其他服务部门。thestepallocationbeginswiththestoresdepartment,asitperformsthehighestpercentageofserviceworktootherservicedepartments.由于仓储部门为其他服务部门提供服务的比例最高，因此费用分配从仓储部门开始。(2)Step-downmethod11.4.2Reallocationofservicedepartments’overheadsStore仓储部门Numberofrequisition领料量Proportion比例Costallocation成本分配Mixing2,000.40$12,000Bottling1,000.206,000Maintenance2,000.4012,0005,0001.00$30,000Maintenance维修部门Thecosttobeallocatedwillbe$20,000plustheshareofthestorecostsof$12,000.维修部门向外分配的费用是20,000元加上其应分担的仓储成本12,000元。MaintenancehoursProportionCostallocationMixing350.20$6,400Bottling1,400.8025,6001,7501.00$32,00011.4.2Reallocationofservicedepartments’overheadsMixingBottlingMaintenanceStoreIndirectProductionCosts99,60080,40020,00030,000StorageCost12,0006,00012,000(30,000)MaintenanceCost6,40025,600(32,000)

Total118,000112,00000(2)Step-downmethod11.4.2Reallocationofservicedepartments’overheads(3)Reciprocalmethod交互分配法Thismethodtakesintoaccountthefactthatsomeservicedepartmentsprovidereciprocalservices.这种分配方法考虑了某些服务部门间相互提供服务的情况。Itthereforeemploysacircularreallocationprocessorusessimultaneousequations.因此，它采用循环再分配过程或使用联立方程组的分配方法。Thisprocedure,whichisoftentediousandtime-consuming,canbesimplifiedbytheuseofalgebra.这个过程通常是冗长和费时的，可以用代数分配法来简化。11.4.2Reallocationofservicedepartments’overheadsAlgebramethod代数分配法Intheaboveexample,上例中LetX=totalcoststobeallocatefromthemaintenancedepartment设X=维修部门应对外分配的总费用Y=totalcosttobeallocatedfromthestoreY=仓储部门应对外分配的总费用11.4.2Reallocationofservicedepartments’overheadsAlgebramethod代数分配法Store—percentageoftotalservicetomaintenancebasedonrequisition仓储成本—根据领用量计算提供给维修部门的仓储成本百分比×100%=40%Maintenance—percentageoftotalservicetothestorebasedonmaintenancehours维修成本—根据维修时间计算总维修服务中提供给仓储部门维修服务的百分比×100%=12.5%

X=$20,000+0.40YY=$30,000+0.125XX=$33,684Y=$34,21011.4.2Reallocationofservicedepartments’overheads

Table11-9ManufacturingOverheadReallocatedUsingAlgebraMethod表11-9辅助制造费用再分配汇总表-代数分配法MixingBottlingMaintenanceStoreIndirectProductionCosts99,60080,40020,00030,000StorageCost13,684.216,842.1113,684.21(34,210.53)MaintenanceCost5,894.7423,578.94(33,684.21)4,210.53Total119,178.95110,821.0500

11.4.3Calculatetheallocationrateforproductiondepartmentoverhead计算生产部门制造费用的分配率Step3Calculatetheallocationrateforproductiondepartmentoverhead.步骤3计算生产部门制造费用分配率Afterallocatingoverheadtoeachproductiondepartment,weshouldcalculateanallocationrateofdepartmentoverheadtoallocateoverheadtoeachproductorcostobject.在将（辅助）制造费用分配给每个生产部门之后，我们应计算生产部门制造费用分配率，以便将制造费用分配给每个产品或成本计算对象。CostingSystems

成本核算系统CostandManagementAccounting

成本与管理会计CostingSystems成本计算系统12.1JobCostingandProcessCosting分批法和分步法12.2AbsorptionandMarginalCosting吸收成本法和边际成本法12.3ActivityBasedCosting作业成本法CostingSystemsAcostpoolisagroupingofindividualcostitems.一个成本池是一组间接成本项目。Thecost-allocationbase,orcostdiver,linksinasystematicwayanindirectcostorgroupofindirectcoststoacostobject.成本分配基础或者成本动因以一种系统的方式将一个间接成本项目或一组间接成本项目与一个成本计算对象相连接。Whenthecostobjectisajob,product,orcustomer,thecost-allocationbaseisalsocalledacost-applicationbase.当成本计算对象是一批次产品、一种产品或一类顾客时，成本分配基础通常被称为成本分摊基础。CostingSystemsCostingsystemsshouldbetailoredtotheunderlyingoperations.成本计算系统应根据基本业务活动进行设置。Therearetwobasictypesofcostingsystemsusedtoassigncoststoproductsorservices:ajob-costingsystemandaprocess-costingsystem.成本或服务成本分配通常有两类成本计算系统：分批成本计算系统和分步成本计算系统。12.1JobCostingandProcessCosting分批法和分步法JobCosting分批法

ProcessCosting分步法12.1.1JobCosting分批法Jobcostingisamethodthatgathersthecostelementsatdifferentcostcentersthroughwhichthecostobjectpasses.分批法是在成本计算对象经过的不同成本中心汇集成本要素的成本计算方法。thecostobjectisanindividualunit(orbatch)ofadistinctproductorservice,callajob.成本计算对象是一个特定的产品或服务的一个独立的单位(或批次)。Theproductorserviceisoftencustom-made,distinctanddirectandindirectcostsareassignedtoeachjob.

这种产品或服务通常是顾客定制的、特定的，其直接和间接成本将分配到每个批次。12.1JobCostingandProcessCosting12.1.1JobCostingSevenstepstoassigncoststoindividualjobs:将成本分配到每个批次的七个步骤:Identifythejobthatisthechosencostobject.确定某批次产品或服务为选定的成本计算对象Identifythedirectcostsofthejob.确定各批次的直接成本Selectthecost-allocationbase(s)touseinallocatingindirectcoststothejob.选择成本分配基础用于各批次间接成本的分配。Identifytheindirectcostsassociatedwitheachcost-allocationbase.根据成本分配基础，确定应分摊的各间接成本总额Computetherateperunitofeachcost-allocationbaseusedtoallocateindirectcoststothejob.计算各成本分配基础的单位分配率，用于向各批次产品或报备分配间接成本Computetheindirectcostsallocatedtothejob.计算各批次的间接成本Computethetotalcostofthejobbyaddingthedirectandindirectcostsassignedtoit.通过加总直接成本和分担的间接成本，计算各批次（产品或服务）的总成本。12.1.1JobCosting

Example:例：Assumeacustom-mademachineisthechosencostobject.假设顾客定制的一台机器是选定的成本计算对象700gallonsofdirectmaterialswereusedatanactualcostof$10pergallon.共使用了700加仑直接材料，每加仑10元。100directlaborhourswereusedtoproducethemachinewith$25perhour.共花费100个直接人工小时生产该机器，每人工小时25元。All$220,000ofthecompany’sindirectmanufacturingcostsweregroupedinasinglecostpoolandallocatedbasedonatotalof20,000machine-hours.Eighthundredmachine-hourswereusedtoproducethecustom-mademachine.该公司将所有间接制造费用，计220,000元，汇集在一个单独的成本池，以总计为20,000个机器小时为基础进行分配，该顾客定制的机器共使用800个机器小时。Calculatethetotalcostofthemachine.计算该机器的总成本。12.1.1JobCostingDirectmaterialcosts(700×$10)$7,000Directlaborcosts(100×$25)2,500Manufacturingoverheadcosts(800×)8,800Totalmanufacturingcostofmachine$18,300Thetotalcostsofthejobareasfollows:该批机器总成本如下：12.1.2ProcessCosting分步法Aprocessing-costingsystemdeterminesthecostofaproduct(orservice)byassigningcoststomassesofidenticalorsimilarunitsofoutput.分步成本计算系统通过将成本分配给大量相同或相似的产出单位来确定产品(或服务)的成本。Processfirmsaccumulatemanufacturingcostsbyprocessorbydepartmentforagivenperiodoftime.分步生产的公司按流程或部门汇集一定时期内的制造成本。thecostobjectismassesofidenticalorsimilarunitsofaproductorservice.成本计算对象是大量相同或类似的产品或服务的数量。12.1JobCostingandProcessCostingUnitsproducedinaprocessfirmtypicallypassthroughaseriesofmanufacturingstepsorprocesses.分步生产的公司生产的产品通常要经过一系列的生产步骤或流程。Twotypicalprocessespatternsare:两种典型的分步生产模式：sequentialprocessing顺序分步生产parallelprocessing平行分步生产

12.1.2ProcessCostingFigure12-1SequentialprocessingIllustrated:themanufacturingofamedicalfactory图12-1顺序分步生产:一个医药企业的生产过程12.1.2ProcessCostingPickingEncapsulatingBottlingFinishedgoodsFigure12-2Parallelprocessingillustrated:themanufactureofamassstoragesystem图12-2平行生产流程举例：大规模存储系统的制造Process1:Productionandassemblyofwrite-headanddiskdrive流程1：读写头和磁盘驱动器的生产和装配Process2:Testingofwrite-headanddiskdrive流程2：读写头和磁盘驱动器的测试Process3:Productionofcircuitboard流程3:电路板生产Process4:Testingofcircuitboard流程4:电路板测试12.1.2ProcessCostingProcess1Process2Process3Process4AssemblyFinishedgoods1.Processcosting:Costflows分步法：成本流RawMaterialsWorkinProcessFinishedGoodsCostofGoodsSoldCashinBankorAccountpayableWorkinProcess:DeptBWorkinProcess:DeptAWorkinProcess:……1.Processcosting:Costflows分步法：成本流Thecoststransferredfromapriorprocesstoasubsequentprocessarereferredtoastransferred-incostswhichisatypeofrawmaterialcostfromtheviewpointofthesubsequentprocess.转入成本是指从前一流程转到后一流程的成本，从后一流程的角度看属于原材料成本。Fromtheviewpointofthepriorprocess,thosearetransferred-outcosts.从前一流程的角度看，则是转出成本。2.AccountingforProcessCosts:分步法的计算theweightaveragemethod加权平均法first-in,first-out(FIFO)method先进先出法andsoon.

12.1.2ProcessCostingFivestepsofthegeneralpatternforprocesscosting:分步法一般计算模式的一个步骤：Analysisoftheflowofphysicalunits分析产品单位的实物流Calculationofequivalentunits约当产量的计算Computationofunitcost单位成本的计算Valuationofinventories存货估值Costreconciliation成本还原计算表2.AccountingforProcessCostsExample:DepartmentAEquivalentunitsofoutputforunitsremaininginendingworkinprocessinventoryarethecompleteunitsthatcouldhavebeenproducedgiventhetotalamountofmanufacturingeffortexpendedfortheperiodunderconsideration.留存在期末在产品存货中的产品的约当产量是对应特定期间在产品生产耗用总量能够生产的完工产品数量。Basicallythefullycompletedunitsandthepartiallycompletedunitsareexpressedintermsoffullycompletedunitsaccordingtoitsdegreeofcompletionestimated.究其根本，约当产量法是根据估计的产品完工程度，将完全完工的产品和部分完工的产品均以完全完工的产品数量进行表示。Example:DepartmentAAssumeDepartmentAhadthefollowingdataforOctober:假设A部门10月份的数据如下:CalculatetheunitcostandthecostoffinishedgoodsandendingWIPforOctober.计算10月份完工产品和期末在产品的的单位成本和总成本。Units,beginningworkinprocess期初在产品数量--Unitscompleted完工产品数量1,000Units,endingworkinprocess(25%complete)期末在产品数量（完工程度25%）600Totalmanufacturingcosts制造成本总额$11,500Example:DepartmentAEquivalentunitsofendingworkinprocess=600×25%=150units期末在产品的约当产量

TheequivalentunitsproduceforOctober=1000+150=1150units十月份生产量的约当产量Theunitcost=$11,500÷1,150units约当产量的单位成本=$10perequivalentunitThecostofendingWIP期末在产品总成本=$10×150=$1,500Thecostoffinishedgoods完工产品总成本=$10×1000=$10,000

12.2.1AbsorptionCosting吸收成本法AbsorptionCosting,orfullcosting,isamethodforsharingallmanufacturingoverheadsbetweendifferentproductsonafairbasis.吸收成本法，或完全成本法，是一种以合理的基础在不同产品之间分配所有制造费用的方法。Thefullabsorptioncost“fullabsorbs”thevariablesandfixedcostsofmanufacturingaproduct.完全吸收成本“完全吸收”了产品生产的变动成本和固定成本。Product

costshouldincludeallcostsofpurchase(includingtaxes,transport,andhandling)netoftradediscountsreceived,costsofconversion(includingfixedandvariablemanufacturingoverheads)andothercostsincurredinbringingtheinventoriestotheirpresentlocationandcondition.(IAS2)产品成本应包括扣除交易折扣后的所有采购成本(包括税收、运输费用和装卸费)、转换成本(包括固定和变动的制造费用)以及将存货移动到当前位置和状态所产生的其他成本。(IAS2)12.2AbsorptionandMarginalCosting吸收成本法和变动成本法12.2.2MarginalCosting变动成本法Inmarginalcosting,onlyvariablecostsarechargedasacostofsaleandacontributioniscalculated(salesrevenueminusvariablecostofsales).在变动成本法中，只有变动成本计入产品销售成本，进而计算出边际贡献(销售收入减去变动的产品销售成本)。

Closingstocksofworkinprocessorfinishedgoodsarevaluedatmarginal(variable)productioncost.期末在产品或产成品存货按边际(或变动)生产成本计价。Fixedcostsaretreatedasaperiodcost,excludedfrominventoriablecostsandarechargedinfulltotheincomestatementoftheaccountingperiodinwhichtheyareincurred.固定成本作为期间成本处理，不计入存货成本，全部计入发生当期的损益表。Inaword,howfixedmanufacturingcostsareaccountedforisthemaindifferencebetweenmarginalcostingandabsorptioncosting.一句话，固定性制造费用的会计处理是变动成本法和吸收成本法的主要区别。12.2AbsorptionandMarginalCostingDuringthemostrecentyear,FairchildCompanyhadthefollowingdataassociatedwiththeproductitmakes:上一年，fairchild公司的产品生产数据如下:Example:FairchildCo.Units,beginninginventoryUnitproduced10,000Unitssold($300perunit)8,000Normalvolume10,000Variablecostsperunit:Directlabor$100Directmaterials50Variableoverhead50Variablesellingandadministration10Fixedcosts:Fixedoverhead$250,000Fixedsellingandadministration100,000Theunitcostobtainedundereachmethoddiffers.每种计算方法下单位成本包括的内容是不同的。The$25differenceisattributabletothewayfixedoverheadistreated.25元的差异是由于固定性制造费用的处理不同导致的。Underabsorptioncosting,fixedoverheadisspreadoveralltheunitsproduced,whereasvariablecostingassignsnofixedoverheadtoproduction.吸收成本法下，固定性制造费用在生产的所有产品单位间分摊，而变动成本法下，固定性制造费用不计入产品的生产成本。VariableCostingAbsorptionCostingDirectlabor$100$100Directmaterials5050Variableoverhead5050Fixedoverhead($250,000/10,000)

25Totalperunitcost$200$225Example:FairchildCo.Ifthefixedoverheadattachedtotheunitssoldisdifferentfromthetotalfixedoverheadoftheperiod,thetwoincomefigureswillbedifferent.如果当期销售的产品吸收的固定性制造费用与该期发生的固定性制造费用总额不同，两种方法计算出的损益金额就会有差异。Variable-CostingIncomeStatementExample:FairchildCo.Sales$2,400,000Lessvariableexpenses:Variablecostofgoodssold$1,600,000Variablesellingandadministrative80,000(1,680,000)Contributionmargin$720,000Lessfixedexpenses:Fixedoverhead$250,000Fixedsellingandadministrative100,000(350,000)Netincome$370,000Absorption-CostingIncomeStatementExample:FairchildCo.Sales$2,400,000Less:costofgoodssold(1,800,000)Grossmargin$600,000Less:sellingandadministrativeexpenses(180,000)Netincome$420,000ResourcesActivitiesProducts12.3ActivityBasedCosting作业成本法Anactivity-basedcosting(ABC)systemisonethatfirsttracescoststoactivitiesandthentoproducts.作业成本计算系统(ABC)是一种先将成本分配到作业，再分配到产品的成本计算方法。ABCcalculatesthecostoftheseindividualactivitiesandassignscoststocostobjectssuchasproductsorservicesonthebasisoftheactivitiesundertakentoproduceeachproductorservice.ABC计算各个作业活动的成本，并根据每个产品或服务生产所耗用的活动将作业成本分配给每个成本计算对象，如产品或服务。ABCrefinescostingsystemsbyfocusingonindividualactivitiesasthefundamentalcostobjects.作业成本法通过将个体活动作为基本成本对象来细化成本核算体系。Anactivityisanevent,task,orunitofworkwithaspecifiedpurpose(forexample,settingupmachinesforproductionruns).一个作业是一个具有特定用途的事件、任务或工作单元(例如，为批量生产进行的设备准备活动)。12.3ActivityBasedCostingCostdriversareactivitiesthatdrivecosts.Thatis,acostdriverisaunitofactivitythatconsumesresources,orafactorinfluencingthelevelofcost.成本动因是驱动成本发生的各项活动。也就是说，一个成本动因是一个消耗资源的活动单位，或者是影响成本发生水平的一个因素。thecostperunitofthecostdiverisalsocalledpoolrate.成本动因的单位成本也称为成本库分配率。Poolrate=activitycosts/unitsofcostdriver成本库分配率=作业成本/成本动因数量Appliedoverhead=Poolrate×Costdriverunitsusedbytheproduct产品应分摊的作业费用=成本库分配率×产品使用的成本动因数量12.3ActivityBasedCostingResourcesCostpoolsProductsCostdriversExample:ABCAssumethatacompanyhasannualmanufacturingoverheadcostsof$2,000,000—ofwhich$200,000isdirectlyinvolvedinsettinguptheproductionmachines.假定一个公司发生的年制造费用为2,000,000元，其中200,000元为机器设备准备直接发生的成本。Duringtheyearthecompanyexpectstoperform400machinesetups.BatchXconsistsof5,000unitsofproductsandBatchYis50,000units.当年，公司预期执行400个设备准备工时，X批产品包括5,000件产品，Y批产品包括50,000件产品。Theremainingmanufacturingoverheadiscausedbytheproductionactivitiesthatcorrelatewith100,000machinehours.其他制造费用是产品生产所引起的，生产的机器小时数为100,000个机器小时。CalculatethepoolrateofbatchX,batchYandtheremainingmanufacturingoverhead.计算X批、Y批产品的成本库分配率及其他制造费用分配率。Example:ABCWithABCWithoutABCMfgoverheadcostsassignedtosetups$200,000$0Numberofsetups400NotapplicableMfgoverheadcostpersetup$500$0Totalmanufacturingoverheadcosts$2,000,000$2,000,000Less:Costtracedtomachinesetups200,0000MfgO/Hcostsallocatedonmachinehours$1,800,000$2,000,000Machinehours(MH)100,000100,000MfgoverheadcostsperMH$18$20MfgOverheadCostAllocations$500setupcostperbatch×numberofsetupused+$18perMH×numberofMHused$20perMH×numberofMHusedActivitybasedcostinghasgrowninimportanceinrecentdecadesbecause:作业成本法在最近几十年变得越来越重要，因为:(1)manufacturingoverheadcostshaveincreasedsignificantly,制造费用显著增加(2)themanufacturingoverheadcostsnolongercorrelatewiththeproductivemachinehoursordirectlaborhours,制造费用不再与生产机器工时或直接人工工时相关(3)thediversityofproductsandthediversityincustomers'demandshavegrown,and产