文档介绍：Chapter 13-14 Cost Allocation
Cost Allocation
Chapter 13-14
Learning Objectives
Purposes and criteria for allocating indirect costs
Allocating costs form one department to another
Allocating costs of support departments
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
Learning Objective 1
Purposes and criteria for allocating costs
Purposes of Cost Allocation
Indirect costs are costs that are related to the particular cost object but cannot be traced to it in an economically feasible (cost effective) way3>.
Why do managers allocate indirect costs to these cost objects?
Purposes of Cost Allocation
There are four essential purposes of cost allocation:
To provide information for economic decisions
To motivate managers and other employees
To justify costs pute reimbursement
To measure e and assets for reporting to external parties
Cost Allocation
The allocation of a particular cost need not satisfy all four purposes simultaneously.
N
S
W
E
Criteria to Guide Cost-Allocation Decisions
Cause-and-effect: Using this criterion, managers identify the variable or variables that cause resources to be consumed.
Criteria to Guide Cost-Allocation Decisions
Benefits-received: Using this criterion, managers identify the beneficiaries of the outputs of the cost object.
Criteria to Guide Cost-Allocation Decisions
Fairness or equity: This criterion is often cited on government contracts when cost allocations are the basis for establishing a price satisfactory to the government and its suppliers.
Cri