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对分批成本计算和处理成本的研究 [2]

论文作者:www.51lunwen.org论文属性:短文 essay登出时间:2015-11-07编辑:zhaotianyun点击率:10445

论文字数:3276论文编号:org201511041838582408语种:英语 English地区:英国价格:免费论文

关键词:WIP分批成本计算财务管理

摘要:这是一篇财务管理论文。本文的核心目的是提供对分批成本计算和处理成本的研究。

ing factory would typically made many different types of jeans for both men and women during a month. In a job order costing system, costs are traced to the jobs and then the costs of the job are divided by the number of units in the job to arrive at an average cost per unit.

Job order costing system is also extensively used in service industries. Hospitals, law firms, movie studios, accounting firms, advertising agencies and repair shops all use a variety of job order costing system to accumulate costs for accounting and billing purposes. The details here deal with a manufacturing firm, the same concept and procedures are used by many service organizations.

The record keeping and cost assignment problems are more complex in a job order costing system when a company sells many different products and services than when it has only a single product or service. Since the products are different, the costs are typically different. Consequently, cost records must be maintained for each distinct product or job. For example an attorney in a large criminal law practice would ordinarily keep separate records of the costs of advising and defending each of her clients. And a clothing factory would keep separate track of the costs of filling orders for particular styles, sizes, and colors of jeans. A job order costing system requires more effort than a process costing system. Companies classify manufacturing costs into three broad categories: (1) direct materials, (2) direct labor, (3) manufacturing overhead. As we study the operation of a job costing system, we will see how each of these three types of costs is recorded and accumulated.

分批成本计算系统中测量直接材料成本:——Measuring Direct Materials Cost in Job Order Costing System:

At the beginning of production process a document known as 'bill of materials' is used for standard products. A bill of materials is a document that lists the type and quantity of each item of materials needed to complete a unit of standard product. In case where it is not possible to use a bill of materials because the product is not a standard product the production staff determines the materials requirements from the blueprints submitted by the customer.

分批成本计算系统中测量直接人工成本:——Measuring Direct Labor Cost in Job Order Costing System:

Direct labor cost is handled in much the same way as direct materials cost. Direct labor consists of labor charges that are easily traced to a particular job. Labor charges that cannot be easily traced directly to any job are treated as part of manufacturing overhead. The later category of labor cost is known as indirect labor and includes tasks such as maintenance, supervision and cleanup. Workers use time tickets to record the time they spend on each job and task. At the end of the day, the time tickets are gathered and accounting department enters the direct labor hours and costs on individual job cost sheets.

制造费用的应用:——of Manufacturing Overhead:

Manufacturing overhead must be included with direct labor on the job cost sheet since manufacturing overhead is also a product cost. However, assigning manufacturing overhead to units of product can be a difficult task. Herewith three reasons as follows:

Manufacturing overhead is an indirect cost. This means that it is either impossible or difficult to trace these costs to a particular product or job. 论文英语论文网提供整理,提供论文代写英语论文代写代写论文代写英语论文代写留学生论文代写英文论文留学生论文代写相关核心关键词搜索。

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