Jobcosting分批成本计算法.DOCVIP

Chapter 21 Job costing (分批成本計算法) Introduction 分批成本計算法個別工作或產品 這包括計算以下的三大主要元素的製造成本： Step 1 找出該批工作的直接製造成本 Direct materials (直接材料) Direct labour (直接人工) Step 2 計算間接製造費用吸收率 間接製造費用 (Manufacturing overheads) 很難追溯到特定成本對象。因此，需要為每個工作或產品(absorption rate) 1 把多個不同的間接製造費用按個別攤分攤到生產部門或產品2 把每一個生產部門或產品生產部門或產品3 利用題目提供的吸收基礎(absorption base)計算每一個生產部門或產品manufacturing overhead absorption rate)。 4 間接製造費用吸收率 = 總間接製造費用 ÷ 該生產部門或產品Step 3 計算某一工作或產品工作或產品= 某一工作或產品x 間接製造費用吸收率 Step 4 計算該工作或產品 將某一工作或產品或產品 HKDSE (2012, 6) (Job costing) Albert Manufacturing Company specialises in the production of mobile phones. It has two products, MP1 and MP2. MP1 only passes through production department A while MP2 only passes through production department B. There are two service centres, Maintenance and Product Design, in its factory providing support to both production departments. The following budgeted information for the year ended 31 December 2013 is available: (i) Total budgeted fixed production overheads for the two production departments and the two service centres for 2013 are $5 548 000: Departmental production overheads: $ $ Department A 96,000 Department B 32,000 Maintenance 14,000 Product Design 6,000 148,000 Other production overheads: Air-conditioning and lighting 1,056,000 Insurance for machinery 280,000 Rent and rates 3,080,000 Salaries of supervisors 480,000 Machinery depreciation 504,000 5,400,000 5,548,000 (ii) Data relating to the operation of each production department and service centre for 2013: Department A Department B Maintenance Product Design Floor area occupied (square metres) 2800 4400 1000 600 Cost of machines $1 200 000 $500 000 $300 000 $800 000 Number of supervisors 15 10 2 3 Maintenance cost apportionment 20% 80% ? ? Product design cost apportionment 70% 30% ? ? (iii) Production and sales information relating to MP1 and MP2 for 2013: MP1 MP2 Annual production and sales level 80 000 units 4