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论文作者:留学生论文论文属性:案例分析 Case Study登出时间:2011-02-15编辑:anterran点击率:10655
论文字数:3234论文编号:org201102150948362368语种:英语 English地区:澳大利亚价格:免费论文
关键词:ACCOUNTING FOR ACTUALNORMAL JOB COSTING
When labour is employed, factory on-costs are additional costs (over and above the wage/salary due to employees).
On-costs include:
• 9% employer contributions to superannuation (superannuation guarantee)
• payroll tax
• provisions for leave
• provisions for training etc.
Note: Unlike withholdings, the on-costs do increase the total payroll cost to the firm. For the lecture example, labour costs of $64,000 mean a cost to the firm of $69,760.
On-costs that relate to selling and administration salaries will typically be added to sales salaries and admin salaries respectively.
On-costs that relate to manufacturing (factory) wages may be treated in one of two ways:
(1) Treat on-costs on DL as DL, and on-costs on IL as IL (i.e. Overhead). The journal entry for lecture example 2 is:
WIP DR 53,410 ($49,000 + $4,410)
OH DR 16,350 ($15,000 + $1,350)
WAGES CR 64,000
SUPERANNUATION PAYABLE CR 5,760
Refer to the discussion of direct/indirect from lecture 1.
• If direct labour can be traced to the job, then 9% on direct labour can also be traced to the job.
• If indirect labour cannot be, or is not, traced to the job, neither will the 9% on indirect labour be traced. Rather it will be allocated (overhead).
(2) All factory on-costs are treated as overhead. The journal entry is:
WIP DR 49,000 (with DL only)
OH DR 20,760 (with IL + all on-costs, i.e. $15,000 + $5,760)
WAGES CR 64,000
SUPERANNUATION PAYABLE CR 5,760
(When on-costs are paid, debit the account payable, credit cash.)
It has been said previously that managers have more confidence in the components of product costs that are traced to the product. Why then would firms elect the second method when it is possible to trace the on-costs to both direct and indirect labour? Again recall lecture 1 definitions: for some firms it is not economical to do so. For example, a firm which used predominantly indirect labour (only a small amount of direct labour) may decide the additional precision in costing is not warranted on cost-benefit grounds.
3. OVERTIME
Overtime and idle time provide examples of costs which may be treated as “indirect costs” because it is not equitable to treat them as direct costs (see lecture 1).
See lecture example 3. The difference between normal cost and overtime cost ($250) is called the overtime premium. Consider how to treat the two components of cost:
$500? It is direct labour, therefore will be transferred to WIP.
$250? Is this amount treated as direct labour or indirect l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。