COST13-14Cost Allocation(成本管理会计-复旦, 洪剑鞘).ppt

《COST13-14Cost Allocation(成本管理会计-复旦, 洪剑鞘).ppt》由会员上传分享，免费在线阅读，更多相关内容在行业资料-天天文库。

1、CostAllocationChapter13-14LearningObjectivesPurposesandcriteriaforallocatingindirectcostsAllocatingcostsformonedepartmenttoanotherAllocatingcostsofsupportdepartments复习:成本核算流程－对外报告1、按照成本计算目的，确定成本核算对象，如产品种类、产品批别等。2、划分生产成本和期间费用的界限，生产成本指应计入产品成本的那部分费用。3、在生产成本中，划分直接成本和间接成本，即为

2、每个成本核算对象确定直接成本项目（如直接材料、直接人工等）。复习:成本核算流程－对外报告4、帐户设置生产成本基本生产成本：按成本核算对象开设生产成本明细帐（成本计算单）。辅助生产成本：按辅助生产车间种类（如供水、供电、运输、机修等）开设明细帐。制造费用按不同车间、部门开设明细帐。复习:成本核算流程－对外报告一项成本费用发生生产成本还是期间费用？期间费用损益表——管理费用——销售费用——财务费用基本生产成本还是辅助生产成本？复习:成本核算流程－对外报告辅助生产成本明细帐直接成本还是间接成本？基本生产成本明细帐制造费用明细帐（间接成本）当

3、期损益复习:成本核算流程－对外报告---基本生产成本明细帐（成本计算单）完工产品成本期末在产品成本损益表——销售成本资产负债表——存货LearningObjective1PurposesandcriteriaforallocatingcostsPurposesofCostAllocationIndirectcostsarecoststhatarerelatedtotheparticularcostobjectbutcannotbetracedtoitinaneconomicallyfeasible(costeffective)way.

4、Whydomanagersallocateindirectcoststothesecostobjects?PurposesofCostAllocationTherearefouressentialpurposesofcostallocation:ToprovideinformationforeconomicdecisionsTomotivatemanagersandotheremployeesTojustifycostsorcomputereimbursementTomeasureincomeandassetsforreporting

5、toexternalpartiesCostAllocationTheallocationofaparticularcostneednotsatisfyallfourpurposessimultaneously.NSWECriteriatoGuideCost-AllocationDecisionsCause-and-effect:Usingthiscriterion,managersidentifythevariableorvariablesthatcauseresourcestobeconsumed.CriteriatoGuideCo

6、st-AllocationDecisionsBenefits-received:Usingthiscriterion,managersidentifythebeneficiariesoftheoutputsofthecostobject.CriteriatoGuideCost-AllocationDecisionsFairnessorequity:Thiscriterionisoftencitedongovernmentcontractswhencostallocationsarethebasisforestablishingapri

7、cesatisfactorytothegovernmentanditssuppliers.CriteriatoGuideCost-AllocationDecisionsAbilitytobear:Thiscriterionadvocatesallocatingcostsinproportiontothecostobject’sabilitytobearthem.RoleofDominantCriteriaThecriterionusedtoguidecost-allocationdecisionsaffectboththenumber

8、ofindirectcostpoolsandthecost-allocationbaseforeachindirectcostpool.Managersmustfirstchoosethepurposeforaparti