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Financial Accounting Exam Tutorial: The manufacturing cost accounting test counseling

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					Financial Accounting Exam Tutorial: The manufacturing cost accounting test
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 (1) manufacturing costs Guiji accounting
 (b) of the Manufacturing Cost Allocation accounting
 1. the proportion of production workers working hours law.
 2. Production worker wage ratio method.
 3. Machine hours ratio method.
 4. According to the annual plan allocation rate allocation method. This is in
accordance with the prior year to determine the full distribution of the annual
distribution rate for the program method of manufacturing costs. Assumed a fixed
working hours as the allocation criteria, the allocation formula for the calculation:
 Year Plan allocation ratio = total annual manufacturing cost plan / annual output of
various products planned total number of fixed working hours,
 to be a product of a month the burden of manufacturing costs = the actual output on
the products of fixed working hours × the annual plan allocation ratio
 [Example 16] A workshop in an industrial enterprise manufacturing costs planned
for 2001, 57,660 yuan; current production of various products, programs as follows: A
product 3000, B Products 1200; single items of fixed working hours are as follows: A
product 5 hours, B Products 3 hours. A workshop in November assuming the actual
output is as follows: A product 260, B Products 100; month, the actual manufacturing
cost of 5,000 yuan.
 (1) manufacturing cost allocation rate:
 A product yield of the annual plan fixed working hours = 3000 × 5 = 15000 (hours)
 B product yield annual plan fixed working hours = 1200 × 3 = 3600 (hours)
 manufacturing cost of the annual plan allocation ratio = 57660 / (15000 +3600) = 3.1
 (2) 11 月份 A, B products affordable manufacturing cost:
 A product that month fixed working hours, the actual yield = 260 × 5 = 1300 (hours)
 B product of the actual yield on the fixed working hours = 100 × 3 = 300 (hours)
 A product of the burden on the manufacturing cost = 1300 × 3.1 = 4030 (yuan)
 product of the burden on the manufacturing costs B = 300 × 3.1 = 930
 workshop of the month shall be allocated to the transfer out of the manufacturing
cost = 4030 +930 = 4960 (yuan)
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