成本公式汇总.doc

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1、一、Accountingformaterials1.①EOQ①Co=costofplacingoneorderCh=holdingcostperunitD=demandperannumQ=re-orderquantityAnnualstockholdingCosts=Annualstockordering=②EBQ一边生产一边消费②Q=batchsizeD=demandperannumCh=costofholdingoneunitforoneyearCo=costofsettingabatchreadytobeproduceR=annualreplenishment

2、rate2.Stockcontrolsystem①.minimumstocklevelreorderlevel–(averageusage×averageleadtime)②maximumstocklevelMaximumlevel=reorderlevel+reorderquantity–(minimumusage×minimumleadtime)③averageinventory=safetyinventory+④freeinventory=physicalinventory+inventoryonorder–inventoryrequisitioned(not

3、issued)二、Accountingforlabor1.directlaborcost①Time-basedsystemWages=(Hoursworked×basicrateofpayperhour)+(overtimehoursworked×overtimepremiumperhour)Idletime:timespentdoingnothingiscalledidletime.Overtimepremium:overtimehoursarepaidatahigherratethanthebasichourlyrate.Bonuspayments:apayme

4、ntinadditiontoabasicsalary,eitherforachievingorexceedingcertaintargets.②PieceworksystemsWages=Unitsproduced×Rateofpayperunit2.laborturnoverLaborturnover=3.laborefficiency①Efficiencyratio=XX②Capacityratio===③Productionvolumeratio=④上式=三、Accountingforoverheads1.absorptioncostingPrimecost/

5、directcostOverheads/indirectcostProductionoverheads(indirectmaterials,indirectlabor,indirectexpenses)Non-productionoverheads(administrationoverheads,sellinganddistributionoverheads)①Absorptionrate=②Predeterminedabsorptionrate=2.under/overabsorbed①a.IfActualoverheadincurred–Absorbedover

6、head=NEGATIVE(N),thenoverheadsareoverabsorbed(O)(NO)b.IfActualoverheadincurred–Absorbedoverhead=POSITIVE(P),thenoverheadsareunderabsorbed(U)(PU)②Overheadabsorbed=Actualactivity*absorptionratebasedonthebudget.Costledger:amanufacturingorganizationmightrecorditscostsinasetofledgeraccounts

7、,calledcostledger.Theledgersnotcontainaccountsforbank,debtors,non-currentassets.Costcontrolaccounts,itisforrecordingthematchingdoubleentrywhenevertheentrywouldbetoanaccountnotcontainedinthecostledger.③Rawmaterial,WIPorFinishedgoodsa.Buy:DrrawmaterialCrcostcontrolb.issue:DrWIPDrproduc