成本会计计算分析题（Cost accounting analysis）.docVIP

成本会计计算分析题（Cost accounting analysis） Calculation and analysis questions of cost accounting 1, the allocation of material costs (quota consumption, proportional distribution method, fixed cost proportional distribution method) Quota consumption proportional distribution method A company produces a, B, two products, common use of some raw materials costs 10500 yuan. Single product raw material quota: a product 15 kg, B product 12 kg. Output: a product 100 pieces, B products 50 pieces. Requirement: according to the proportion of raw material quota consumption, calculate the actual material cost of a and B products. A product: 100*15=1500 kg B products: 50*12=600 kg Raw material cost allocation rate =10500/ (1500+600) =5 A product allocation of raw materials costs =1500*5=7500 yuan B product allocation of raw materials costs =600*5=3000 yuan Proportional cost allocation method A company produces a, B, two products, consumption of raw materials costs totaling 62400 yuan. A batch of 220 products were launched this month, and 256 were made of B. One piece raw material cost quota: a product 120 yuan, B product 100 yuan. Requirement: the proportion of raw material and ration expenses should be used to allocate the material cost of a and B products. A product: 220*120=26400 yuan B products: 256*100=25600 yuan Raw material cost allocation rate =62400/ (26400+25600) =1.2 A product allocation of raw materials costs =26400*1.2=31680 yuan B product allocation of raw materials costs =25600*1.2=30720 yuan 2. Calculate the material cost variance rate and issue material cost variance, and prepare the corresponding accounting entry From the warehouse to issue the registration certificate summary table, table this month issued material plan cost a total of 42000 yuan, of which, a leading product with 22000 yuan, with 15000 yuan B products, production workshop general consumption of 4000 yuan, 1000 yuan for enterprise management department. The initial account balance of the raw material