成本公式汇总.doc

成本公式汇总.doc

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一、Accountingformaterials

1.①EOQ

①Co=costofplacingoneorder

Ch=holdingcostperunit

D=demandperannum

Q=re-orderquantity

Annualstockholding

Costs=

Annualstockordering=

9

②EBQ

一边生产一边消费

②Q=batchsize

D=demandperannum

Ch=costofholdingoneunitforoneyear

Co=costofsettingabatchreadytobeproduce

R=annualreplenishmentrate

2.Stockcontrolsystem

①.minimumstocklevel

reorderlevel–（averageusage×averageleadtime）

②maximumstocklevel

Maximumlevel=reorderlevel+reorderquantity–（minimumusage×minimumleadtime）

③averageinventory=safetyinventory+

④freeinventory=physicalinventory+inventoryonorder–inventoryrequisitioned（notissued）

二、Accountingforlabor

1.directlaborcost

①Time-basedsystemWages=（Hoursworked×basicrateofpayperhour）+（overtimehoursworked×overtimepremiumperhour）

Idletime:

timespentdoingnothingiscalledidletime.

Overtimepremium:

overtimehoursarepaidatahigherratethanthebasichourlyrate.

Bonuspayments:

apaymentinadditiontoabasicsalary,eitherforachievingorexceedingcertaintargets.

②PieceworksystemsWages=Unitsproduced×Rateofpayperunit

2.laborturnover

Laborturnover=

3.laborefficiency

①Efficiencyratio=

X

X

②Capacityratio=

=

=

③Productionvolumeratio=

④上式=

三、Accountingforoverheads

1.absorptioncosting

Primecost/directcost

Overheads/indirectcost

Productionoverheads（indirectmaterials,indirectlabor,indirectexpenses）

Non-productionoverheads（administrationoverheads,sellinganddistributionoverheads）

①Absorptionrate=

②Predeterminedabsorptionrate=

2.under/overabsorbed

①a.IfActualoverheadincurred–Absorbedoverhead=NEGATIVE（N）,thenoverheadsareoverabsorbed（O）（NO）

b.IfActualoverheadincurred–Absorbedoverhead=POSITIVE（P）,thenoverheadsareunderabsorbed（U）（PU）

②Overheadabsorbed=Actualactivity*absorptionratebasedonthebudget.

Costledger:

amanufacturingorganizationmightrecorditscostsinasetofledgeraccounts,calledcostledger.

Theledgersnotcontainaccountsforbank,debtors,non-currentassets.

Costcontrolaccounts,itisforrecordingthematchingdoubleentrywhenevertheentrywouldbetoanaccountnotcontainedinthecostledger.

③Rawmaterial,WIPorFinishedgoods

a.Buy:

DrrawmaterialCrcostcontrol

b.issue:

DrWIP

Drproduction

Drnon-production

Crrawmaterial

c.finished:

DrfinishedgoodCrWIP

④Labor

a.Pay:

Drsalaryandwages

Crcostcontrol

b.Apportion:

DrWIP

Drproduction

Drnon-production

Crsalaryandwages

⑤Manufacturingoverhead

a.Incurred:

Drproduction

Crcostcontrol

b.Absorption:

DrWIP

Crproduction

c.Over-absorbed:

DrproductionCr

Under-absorbed:

Dr

Crproduction

四、1.jobcosting

①Price=unitcost+profit

②price=unitcost+（unitcost“1”*n%）

2.Batchcosting

Costperunitbatch=

五、1.Normalloss

Solutionprocedures:

Calculatethenumberofnormallossunits

Calculatetheexpectednumberofoutputunits

Totaltheprocesscosts

Calculatethecostperunit

Writeuptheprocessaccountandnormallossaccount

2.Abnormalloss

WIP:

work-in-progressproduct.

Equivalentunits:

unitsofoutputremainsinanuncompletedstatecanbeexpressedasaproportionofacompletedunit.

3.Weightaveragemethod

Equivalentunits:

allcompletedunitsandtheclosingWIPworkdone.

Coststobeaccountedfor:

openingstockvaluesandcurrentcosts.

Costperequivalentunit

Costsoffinishedproduction

Completetheprocessaccount

4.TheFIFOmethod

Equivalentunits:

thecompletionofopeningWIP,unitsstartedandcompletedintheperiod,theworkdoneonclosingWIP.

Coststobeaccountedfor:

currentcostadded.

Costperequivalentunit.

Costoffinishedproduction:

costfromopeningWIPvalueatthebeginningoftheperiodaddconversioncostaddedinthisperiod,costoffinishedgoodswhichstartedandcompletedinthisperiod,valueofclosingWIP.

Completetheprocessaccount