成本会计ppt17.pptVIP

CHAPTER 17 Process Costing Process Costing（分步法） Process costing is a system where the unit cost of a product or service is obtained by assigning total costs to many identical or similar units（通过把全部成本分配给相同或类似的产品来得到产品或服务的单位成本） Each unit receives the same or similar amounts of direct materials costs, direct labor costs, and manufacturing overhead Unit costs are computed by dividing total costs incurred by the number of units of output from the production process（生产流程中的产量数） Process-Costing Assumptions Direct Materials are added at the beginning of the production process（直接材料在生产过程开始的时候投入） Conversion Costs are added equally along the production process（加工成本在生产过程中均匀投入） p477 Five-Step Process-Costing Allocation Summarize the flow of physical units of output（汇总实物产量） Compute output in terms of equivalent units（计算约当产量） Summarize total costs to account for（汇总全部应计成本） Compute cost per equivalent unit（计算约当产量单位成本） Assign total costs to units completed and to units in ending Work in Process（将总成本在产成品和期末在产品之间进行分配） Equivalent Units（约当产量） A derived amount of output units that （是一种导出的产出数量） : Takes the quantity of each input in units completed and in unfinished units of work in process and（它考察完工产品与在产品的每种投入数量） converts the quantity of input into the amount of completed output units that could be produced with that quantity of input（将投入数量转化为用这些投入可以生产的完工产品数量） Are calculated separately for each input (direct materials and conversion cost) Case 2 P478 Exhibit 17-1 Exhibit 17-2 Weighted-Average （483）Process-Costing Method(加权平均分步成本法) Calculates cost per equivalent unit of all work done to date (regardless of the accounting period in which it was done)(计算将截至本期末所有产品的约当单位成本，不管产品在何时生产) Assigns this cost to equivalent units completed and transferred out of the process, and to equivalent units in ending work-in-process inventory（把这一成本分配到本期完工和期末在产品存货中去） Weighted-Average Process-Costing Method Weighted-average cost is the total of all costs entering the Work-in-Process account divided by the total eq