分步成本制.docVIP

第六章 分步成本會計處理 一、分步成本累積程序 (一)分步成本的特性： (1) 成本按部門別在製品帳戶歸集。 (2) 以生產成本報告來彙總、收集、與計算總成本及單位成本。 (3) 期末仍屬在製階段的產品皆按比例化做約當產量(Equivalent units)。 (4) 按部門逐一累積成本，以計算及完成品及在製品成本。 (二)部門成本的計算：以部門別生產成本報告計算每部門生產產品的總成本及單 位成本，並藉以決定該部門完工產品之成本及仍在製產品的成本。 (三)產品流程：又稱生產流程、生產產品成本流程、製造流程： (1) Sequential Product Flow(循序式產品流程) (2) Parallel Product Flow(平行式產品流程) (3) Selective Product Flow (選擇式產品流程) (四)材料成本、人工成本及製造費用之成本處理程序(過程) 1. Materials Costs: 材料成本使用領料單按部門別於期末彙總於Consumption reports 列記處理。分錄： Work in Process--Cutting Department 13,608 Work in Process--Assembly Department 7,296 Materials Inventory 20,904 2. Labor costs: 人工成本 Daily time tickets or weekly clock cards, Work in Process--Cutting Department 5,000 Work in Process--Assembly Department 9,210 Payroll 14,210 3. Factory overhead costs: departmental expense analysis sheets 記錄實際的製造費用： Factory Overhead Control 20,900 Accounts Payable (taxes,utilities,etc.) 7,400 Accumulated Depreciation--Machinery 5,700 Prepaid Insurance 500 Materials (for indirect materials) 1,700 Payroll (for indirect labor) 5,600 以Predetermined rate * the respective actual activity base, 分錄： Work in Process--Cutting Department 7,904 Work in Process--Assembly Department 11,052 Applied Factory Overhead 18,956 4. 期末： (1) Work in Process--Assembly Department 25,000 Work in ProcessCutting Department 25,000 (2) Finished Goods 54,317 Work in Process--Assembly Department 54,317 二、生產成本報告 1.表首 2.生產數量表 (Quantity Schedule) 3.投入本部門成本(Cost Charged to the Department) 4.成本分配如下(Cost Accounted for as Follows) 5.補充計算資料(