成本与管理会计亨格瑞第13版英文版CA18
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Step 4:Compute Cost per Equivalent Unit. Step 5:Assign Total Costs to Units Completed, to
Spoiled Units, and to Units in Ending Work-inProcess.
Spoilage,conts.
To manage, control and reduce spoilage costs, they should be highlighted, not simply folded into production costs
Spoilage ,conts.
The five-step procedure for process costing (discussed in Chapter 17) needs only slight modification to accommodate accounting for spoilage.P514(642)
Terminology ,conts.
Spoilage is units of production that do not meet the specifications required by customers for good units and are discarded or sold at reduced prices.
Scrap is residual material that results from manufacturing a product.
It has low or zero sales value.
ቤተ መጻሕፍቲ ባይዱ
Spoilage
Different types of Spoilage P511（639）
Spoilage is divided into two types: normal spoilage and abnormal spoilage.
the remaining 100 units are spoiled because of machine breakdown and operation errors.
Spoilage ,conts.
Manufacturing cost per unit,$61500÷20500 units=$30
Normal spoilage is spoilage inherent in the production process.
It is viewed arising even in an efficient manufacturing process.
Typically, normal spoilage is included as a part of the cost of good units manufactured.
SEpxaompilelaP5g13e(64,1c) onts.
SPp51o4(6i4l2a) ge,conts.
SPp51o6(6i4l4a),WgAeM,ehchoodnts.
PS51p6(6o44i)l,WaAgMeeth,ocdonts.
Spoilage,conts. P517(645),FIFO Method
Accounting for Spoilage
Accounting for spoilage aims to determine the magnitude of spoilage costs and to distinguish between costs of normal and abnormal spoilage
Costs are assigned to normal and abnormal spoilage units using standard costs.
As with the weighted-average and FIFO methods, the costs of normal spoilage are included in the total costs to account for and the costs assigned to units completed and transferred out.
Step 1:Summarize the Flow of Physical Units of Output. Units of both normal and abnormal spoilage are identified.
Step 2:Compute Output in Terms of Equivalent Units. Include a calculation for equivalent units for spoilage.
Units considered normal spoilage in a processcosting system are counted in computing completed units.
Spoilage,conts.
Abnormal spoilage is spoilage that is not considered a part of the production process and does not arise under efficient operating conditions.
Spoilage,conts.
Accounting for spoilage in process-costing systems using the standard-costing method is very similar to the standard-costing method discussed in the previous chapter.
CHAPTER 18
Spoilage, Rework, and Scrap
Terminology
Spoilage, rework, and scrap have distinctive definitions in cost accounting that may not be the definition commonly used. P510（639） It is important that these terms be used properly, as each receives a different accounting treatment.
Accounting for spoilage in process costing using the FIFO or WA method is similar to the approach discussed in the previous chapter. P515(643)
Normal and abnormal units are treated as additional unit groups for which cost-per-equivalent-unit needs to be calculated and costs assigned.
612000
Manufacturing cost per good unit=
=$30 .60
20000
The normal spoilage rate= 4000 0.02 20000
Abnormal spoilage is $3000=$30 per unit×100 units
$600000 $12000 $612000
The only difference is that the normal and abnormal units are treated as additional unit groups for which cost-per-equivalent-unit needs to be calculated and costs assigned.
Some companies regard all spoilage as abnormal in order to make all spoilage visible.
Spoilage ,conts.
Illustration:
in January 2008,mendonza incurs costs of $615000 to produce 20500 units.
Rework is units of production that do not meet the specifications required by customers but are repaired and sold as good finished units.
Spoiled units can be reworked ,but only at a considerable cost
Spoilage,conts. P517(645),FIFO Method
Spoilage,conts.
Accounting for spoilage in process-costing systems using the standard-costing method is very similar to the standard-costing method discussed in the previous chapter. P518(646)
Spoilage,conts.
The five-step procedure for process costing needs only slight modification to accommodate accounting for spoilage.
Step 3:Summarize Total Costs to Account For. This is all costs debited to the Work-in-Process account.
of these 20500 units,20000 units are good units and 500 units are spoiled units.
of 500 spoiled units,400 units are spoiled because the injection molding machine are unable to manufacture good casings 100% of the time.
Manufacturing costs of good units alone,$30 per unit×20000 units
Normal spoilage costs e,$30 per unit×400 units
Manufacturing costs of good units completed(include normal spoilage)
Abnormal spoilage is regarded as avoidable and controllable.
To highlight the abnormal spoilage ,companies calculate the units of abnormal spoilage and record the cost in a “Loss from Abnormal Spoilage” account, which appears as a separate line item in the income statement.
Spoilage costs are always considered to have occurred in the current period and are not included in the cost of ending work-in-process inventory.
SExpamoplielPa51g3(e641,)conts.
Spoiled Units, and to Units in Ending Work-inProcess.
Spoilage,conts.
To manage, control and reduce spoilage costs, they should be highlighted, not simply folded into production costs
Spoilage ,conts.
The five-step procedure for process costing (discussed in Chapter 17) needs only slight modification to accommodate accounting for spoilage.P514(642)
Terminology ,conts.
Spoilage is units of production that do not meet the specifications required by customers for good units and are discarded or sold at reduced prices.
Scrap is residual material that results from manufacturing a product.
It has low or zero sales value.
ቤተ መጻሕፍቲ ባይዱ
Spoilage
Different types of Spoilage P511（639）
Spoilage is divided into two types: normal spoilage and abnormal spoilage.
the remaining 100 units are spoiled because of machine breakdown and operation errors.
Spoilage ,conts.
Manufacturing cost per unit,$61500÷20500 units=$30
Normal spoilage is spoilage inherent in the production process.
It is viewed arising even in an efficient manufacturing process.
Typically, normal spoilage is included as a part of the cost of good units manufactured.
SEpxaompilelaP5g13e(64,1c) onts.
SPp51o4(6i4l2a) ge,conts.
SPp51o6(6i4l4a),WgAeM,ehchoodnts.
PS51p6(6o44i)l,WaAgMeeth,ocdonts.
Spoilage,conts. P517(645),FIFO Method
Accounting for Spoilage
Accounting for spoilage aims to determine the magnitude of spoilage costs and to distinguish between costs of normal and abnormal spoilage
Costs are assigned to normal and abnormal spoilage units using standard costs.
As with the weighted-average and FIFO methods, the costs of normal spoilage are included in the total costs to account for and the costs assigned to units completed and transferred out.
Step 1:Summarize the Flow of Physical Units of Output. Units of both normal and abnormal spoilage are identified.
Step 2:Compute Output in Terms of Equivalent Units. Include a calculation for equivalent units for spoilage.
Units considered normal spoilage in a processcosting system are counted in computing completed units.
Spoilage,conts.
Abnormal spoilage is spoilage that is not considered a part of the production process and does not arise under efficient operating conditions.
Spoilage,conts.
Accounting for spoilage in process-costing systems using the standard-costing method is very similar to the standard-costing method discussed in the previous chapter.
CHAPTER 18
Spoilage, Rework, and Scrap
Terminology
Spoilage, rework, and scrap have distinctive definitions in cost accounting that may not be the definition commonly used. P510（639） It is important that these terms be used properly, as each receives a different accounting treatment.
Accounting for spoilage in process costing using the FIFO or WA method is similar to the approach discussed in the previous chapter. P515(643)
Normal and abnormal units are treated as additional unit groups for which cost-per-equivalent-unit needs to be calculated and costs assigned.
612000
Manufacturing cost per good unit=
=$30 .60
20000
The normal spoilage rate= 4000 0.02 20000
Abnormal spoilage is $3000=$30 per unit×100 units
$600000 $12000 $612000
The only difference is that the normal and abnormal units are treated as additional unit groups for which cost-per-equivalent-unit needs to be calculated and costs assigned.
Some companies regard all spoilage as abnormal in order to make all spoilage visible.
Spoilage ,conts.
Illustration:
in January 2008,mendonza incurs costs of $615000 to produce 20500 units.
Rework is units of production that do not meet the specifications required by customers but are repaired and sold as good finished units.
Spoiled units can be reworked ,but only at a considerable cost
Spoilage,conts. P517(645),FIFO Method
Spoilage,conts.
Accounting for spoilage in process-costing systems using the standard-costing method is very similar to the standard-costing method discussed in the previous chapter. P518(646)
Spoilage,conts.
The five-step procedure for process costing needs only slight modification to accommodate accounting for spoilage.
Step 3:Summarize Total Costs to Account For. This is all costs debited to the Work-in-Process account.
of these 20500 units,20000 units are good units and 500 units are spoiled units.
of 500 spoiled units,400 units are spoiled because the injection molding machine are unable to manufacture good casings 100% of the time.
Manufacturing costs of good units alone,$30 per unit×20000 units
Normal spoilage costs e,$30 per unit×400 units
Manufacturing costs of good units completed(include normal spoilage)
Abnormal spoilage is regarded as avoidable and controllable.
To highlight the abnormal spoilage ,companies calculate the units of abnormal spoilage and record the cost in a “Loss from Abnormal Spoilage” account, which appears as a separate line item in the income statement.
Spoilage costs are always considered to have occurred in the current period and are not included in the cost of ending work-in-process inventory.
SExpamoplielPa51g3(e641,)conts.