成本管理-成本与管理会计亨格瑞第13版英文版CA18 精品

Accounting for spoilage aims to determine the magnitude of spoilage costs and to distinguish between costs of normal and abnormal spoilage
To manage, control and reduce spoilage costs, they should be highlighted, not simply folded into production costs
Normal spoilage costs e,$30 per unit×400 units
Manufacturing costs of good units completed(include normal spoilage)
612000
Manufacturing cost per good unit=
Spoilage is divided into two types: normal spoilage and abnormal spoilage.
Normal spoilage is spoilage inherent in the production process.
It is viewed arising even in an efficient manufacturing process.
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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.
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Example P513(641)
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Example P513(641)
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P514(642)
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P516(644),WA Mehhod
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P516(644),WA Method
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P517(645),FIFO Method
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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.
the remaining 100 units are spoiled because of machine breakdown and operation errors.
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Manufacturing cost per unit,$61500÷20500 units=$30
Manufacturing costs of good units alone,$30 per unit×20000 units
Some companies regard all spoilage as abnormal in order to make all spoilage visible.
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Illustration:
in January 2008,mendonza incurs costs of $615000 to produce 20500 units.
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.
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=$30 .60
20000
The normal spoilage rate= 4000 0.02 20000
Abnormal spoilage is $3000=$30 per unit×100 units
$600000 $12000 $612000
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Accounting for Spoilage
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Abnormal spoilage is spoilage that is not considered a part of the production process and does not arise under efficient operating conditions.
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.
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.
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P517(645),FIFO Method
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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)
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Accounting for spoilage in process-costing systems using the standard-costing method is very similar to the standard-costing method discussed in the previous chpoilage 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.
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
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.
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The five-step procedure for process costing (discussed in Chapter 17) needs only slight modification to accommodate accounting for spoilage.P514(642)
Typically, normal spoilage is included as a part of the cost of good units manufactured.
Units considered normal spoilage in a processcosting system are counted in computing completed units.
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.