成本计算方法的选择.ppt

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1、成本计算方法的选择东营市某集团纺纱厂案例分析产品实现流程图拣棉凊花梳棉预并条条并卷精梳并条粗纱细纱络筒包装精梳纱普梳纱要求1.确定棉纱厂生产费用在完工产品和在产品之间分配的方法？2.确定棉纱厂的成本计算方法？3.根据棉纱厂的成本计算单写出计算过程？编号品种产量吨纱用棉量原棉价格所占比例落棉率价格原料成本单位产本细长细长1JC36SK(100%细）201.42912679.47100%30%60%297150.99297893.8614894.692JC36SK(100%细）201.42912679.47100%30

2、%60%297150.99297893.8614894.693JC36SK(100%细）201.42912679.47100%30%60%297150.99297893.8614894.694JC36SK(100%细）9.421.42912679.47100%30%60%139958.11140308.0114894.695JC36SK(100%细）3.581.42912679.47100%30%60%53190.0353323.0014894.696CJ32SK(100%细）2.58821.42912679.47

3、100%30%60%38454.3138550.4514894.697CJ32SK(100%细）201.42912679.47100%30%60%297150.99297893.8614894.698CJ32SK(100%细）10.5721.42912679.47100%30%60%157074.01157466.7014894.699CJ30SK(100%细）9.268211.42912679.47100%30%60%137702.89138047.1414894.6910CJ50S(100%细）123.381.

4、40612679.47100%29%60%1816817.211821359.2514762.1911CJ50S(100%细）1.0333351.40612679.47100%29%60%15216.4715254.5114762.1912CJ55S(50％中50％长）18.91.3915310.2850%28%49%347032.28347899.8618407.4013CJ60S(50％中50％长）12.649031.3715092.6250%27%49%226940.51227507.8617986.1914

5、CJ80S（70％长30％细）29.581.391605708770%28%47%573351.20574784.5719431.5315CJ80S（100％长）5.541661.4217505.75100%30%43%119985..04120285.0021705.5916疵纱0.15251.42930%60%2265.782271.4414894.6917合计306.664954828633.26原料耗用产成品耗用原棉的成本＝棉纱产量×吨纱用棉量×原棉价格－落棉成本落棉成本＝棉纱产量×吨纱用棉量×30％×原

6、棉价格×60％要求：根据以上材料成本计算表写出每种产品材料成本的计算过程人工计算表编号品种产量用工总工时工资单位工资费用1JC36SK(100%细）2041.52830.4029775.661488.782JC36SK(100%细）2041.52830.4029775.661488.783JC36SK(100%细）2041.52830.4029775.661488.784JC36SK(100%细）9.4241.52391.1214024.341488.785JC36SK(100%细）3.5841.52148.645

7、329.841488.786CJ32SK(100%细）2.588238.1498.713539.591367.597CJ32SK(100%细）2038.14762.8027351.731367.598CJ32SK(100%细）10.57238.14403.2214458.121367.599CJ30SK(100%细）9.2682136.08334.401190.481293.7210CJ50S(100%细）123.3857.947148.64256328.762077.5611CJ50S(100%细）1.03333

8、557.9459.872146.842077.5612CJ55S(50％中50％长）18.973.811395.0150020.852646.6113CJ60S(50％中50％长）12.6490375.89959.9334420.402721.1914CJ80S（70％长30％细）29.58111.093286.04117827.653983.3615CJ8