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1、Weygandt_2ndEd._CH031/22/099:55AMPage64CHAPTER3Job-OrderCostAccountingPRINTONDEMANDOTTAWA-BASEDDollcoPrintingprintsavarietyofmagazines,catalogues,manu-als,andpromotionalmaterials,rangingfromassociationjournalstoadvertisingfly-ers.“Eachjobiscustomizedtothespeci
2、ficclient,”saysDollco’saccountingmanager.Evenforrecurringjobslikemagazines,clientspecificationscanchangefromoneissuetothenext.Morethan7,000oftheseprojectsrunthroughDollco’spresseseachyear.Andeachjobvariesintheamountandtypeofservicetobeprovided—fromprepress,pri
3、nting,binding,andfinishing,tomailinganddistribution.Trackingcostsinsuchanenvironmentcanbeachallenge.“Upfront,youknowwhatthespecificationsare,”explainstheaccountingmanager.Thesespecificationsincludethepublicationsize,typeofpaper,andamountofcolourrequired.“Depen
4、dingonthosespecifications,youknowhowtheworkhastobelaidout,whatpressyou’regoingtouse,what’sgoingtobere-quiredintermsofbinderywork,andifthere’sanymailingwork.”Eachjobisassignedacodeandcostsarefullyintegrated.Labouranddirectmaterialsaretrackedthroughtheshopfloor.
5、Whenworkingonaproject,em-ployeesenterthejobcodeintothemachinesandpunchitintotheirtimeclock.Employeeandmachinetimeisthenchargedtothatjob.Generaloverheadandad-ministrationcostshavebeenfactoredintothelabourrates.Outsidepurchasesarehandledinasimilarway.WhenDollcob
6、uysmaterialforaspecificjob,thepurchasingdepartmentwillcodeitaccordingly,linkingittothatjob.Ifmaterialistakenoutofinventory,theemployeeisresponsibleforchargingittothejob.ManyofDollco’sprojectsarewonthroughabiddingprocess.Potentialcus-tomerswillprovidetheirspeci
7、fications,and,usingitsintegratedsystemthatin-cludesaccounting,sales,production,andmaterials,Dollcogeneratesanestimatebasedonthosecriteria.However,theaccountingmanagersays,“Ifyouknowit’sgoingtobealonger-termproject,youmightdecidetoloweryourmarginsforthatjob.”We
8、ygandt_2ndEd._CH031/23/0910:17AMPage65THENAVIGATORScanStudyObjectivesReadFeatureStoryReadChapterPreviewReadtextandanswerBeforeYouGoOnp.77,p.82WorkUsingtheDecisionToolkitReviewSumma
