【成本与管理会计】英文版ppt讲义3

Illustration – Apportioning overhead
The overhead cost in relation to rent is €1,000 and floor space was chosen as the most suitable basis for sharing or apportioning this cost. The total floor space available is 500 square metres (300 for department A and 200 for department B).
Causal relationship. Benefits received. Reasonableness.
Services department Personnel Laundry Cafeteria Data processing Custodial Power Security Maintenance Accounting Medical facilities shipping
Apportionment base Number of employees Kilograms of laundry Number of meals CPU minutes Square metres occupied Kilowatt hours square metres Machine hours Staff hours Cases handled Units handled
Example 3-1: Apportioning overhead cost
Example3-1 : Apportioning overhead cost
Predetermined overhead allocation
rates
• A predetermined overhead absorption rate can
Chapter 3
Overhead Cost Allocation
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Contents
Topic 1 Overhead Cost Topic 2 Overhead Allocation Topic 3 Overhead Rates
Topic 1 Overhead cost
• The total of all indirect costs • Costs incurred that cannot be traced directly
basis
value
of
apportionment
basis of
cost
centre
DLH direct labour hours MH machine hours DLC direct labour cost
Selecting Apportionment Bases
Three factors are considered :
制造费用一般是间接计入成本，当制造费用发生时一 般无法直接判定它所归属的成本计算对象，因而不能 直接计入所生产的产品成本中去，而须按费用发生的 地点先行归集，月终时再采用一定的方法在各成本计 算对象间进行分配，计入各成本计算对象的成本中。
制造费用的主要账务处理
1、生产车间发生的机物料消耗，借记本科目，贷记“原材
Each overhead type is examined and a suitable base for sharing out the cost is established.
Overhead apportionment
The general formula:
O.A.
Total overhead cost Total value of apportionment
6、将制造费用分配计入有关的成本核算对象，借记“生产
成本(基本生产成本、辅助生产成本)”、“劳务成本”科目，贷
记本科目。
Dealing with overhead cost
Topic 2 Overhead allocation
When an overhead cost can be identified with a particular cost centre, the whole cost is allotted to that cost centre
help management estimate the full cost of a product or service during the year to provide more accurate information for pricing decisions.
• Predetermined overhead absorption rates are
to a specific cost unit
• A ‘shared’ cost
制造费用包括产品生产成本中除直接材料和直接工资
以外的其余一切生产成本，主要包括企业各个生产单 位（车间、分厂）为组织和管理生产所发生的一切费 用。（车间生产和行政管理部门的固定资产所发生的 固定资产维修费列“管理费用”。）具体有以下项目： 各个生产单位管理人员的工资、职工福利费，房屋建 筑费、劳动保护费、季节性生产和修理期间的停工损 失等等。
Overhead apportionment
The process by which overheads are divided between several cost centres in a 'fair' proportion is referred to as cost apportionment.
料” 等科目。
2、发生的生产车间管理人员的工资等职工薪酬，借记本科
目，贷记“应付职工薪酬”科目。
3、生产车间计提的固定资产折旧，借记本科目，贷记“累
计折旧”科目。
4、生产车间支付的办公费、修理费、水电费等，借记本科
目，贷记“银行存款”等科目。
5、发生季节性的停工损失，借记本科目，贷记“原材料”、
“应付职工薪酬”、“银行存款”等科目。