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Even though output may fluctuate due to seasonal or other factors, manufacturing overhead costs tend to remain relatively constant due to the presence of fixed costs.

Given these problems, about the only way to assign overhead costs to production is to use an allocation process.

分批成本计算系统的成本——Job Order Costing System-The Flow of Costs:

To understand the flow of costs in job order costing system, we shall consider a single month's activity for a company, a producer of product A and product B. The company has two jobs in process during April, the first month of its fiscal year. Job 1, of 1000 units of product A was started in March. By the end of March, $30,000 in manufacturing costs had been recorded for the job 1. Job 2 an order for 10,000 units of product B was started in April.

多个预定的开销率:——Multiple Predetermined Overhead Rates:

When a single predetermined overhead rate is used for entire factory it is called plant wide overhead rate. This is fairly common practice-particularly in smaller companies. But in large companies, multiple predetermined overhead rates are often used.

应用程序开销的问题:——Problems of Overhead Application:

We need to consider two complications relating to overhead application and herewith more information:

Under-applied overhead and over-applied overhead calculation.

Disposition of any balance remaining in the manufacturing overhead account at the end of a period.

预定的开销率和能力：——Predetermined Overhead Rate and Capacity:

Companies typically base their predetermined overhead rates on the estimated, or budgeted, amount of allocation base for the upcoming period. This is the method that is used in the chapter, but it is practice that is recently come under severe criticism.

记录非制造业成本:——Recording Non-manufacturing Costs:

In addition to manufacturing costs, companies also incur marketing and selling costs. These costs should be treated as period expenses and charged directly to the income statement and therefore should not go into the manufacturing overhead account.

记录产品生产和销售成本:——Recording Cost of Goods Manufactured and Sold:

When a job has been completed, the finished out put is transferred from the production department to the finished good, warehouse. By this time, the accounting department will have charged the job with direct materials and direct labor cost and manufacturing overhead will have been applied using the predetermined overhead rate.

分批成本计算在服务公司:——Job Order Costing in Services Companies:

Job order costing is also used in service organizations such as law firms, movie studios, hospitals, and repair shops, as well as manufacturing companies. In a law firm, for example, each client represents a 'job,' and the costs of that job are accumulated day by day on a job cost sheet as the client's case is handled by the firm.

分批成本计算中使用信息技术:——Use of Information Technology in Job Order Costing:

Bar code technology can be used to record labor time--reducing the drudgery in that task and increasing accur本论文由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。