1、CHAPTER1INTRODUCTION TO COST ACCOUNTINGcost management：identifies, collects, measures, classifies, and reports information that is useful to managers in costing (determining what something costs), planning, controlling, and decision making什么是成本會計：成本會計是收集、整理成本信息，計算產品、勞動等成本對象的成本，并利用成本信息來編制企業的財務報表、進行成本

2、控制和為企業的內部經營與決策踢空依據的管理活動。問答：Explain the relationship between the Financial Accounting System and the Cost Management System？答案：A financial accounting system is mainly concerned with producing information for the companys external users. Financial accounting information is used for investment decision

3、s, stewardship evaluation, activity monitoring, and regulatory measures. The rules that govern a financial accounting system are defined by the Securities Exchange commission (SEC) and the Financial Accounting Standards Board (FASB). Outputs of a financial accounting system include the standard fina

4、ncial statements which include the income statement, balance sheet, and the statement of cash flows.The cost management system is concerned with producing information for the companys internal users and is designed to meet management objectives. A cost management system has three broad objectives -

5、to provide information on: costing of products and services, planning and control activities, and decision making activities.CHAPTER 2BASIC COST MANAGEMENT CONCEPTS基本概念： Cost Objects are anything for which costs are measured and assigned. They may include: products, customers, departments, projects,

6、 activities, and so on. Example： a bicycle is a cost object when you are determining the cost to produce a bicycle. Activity: A basic unit of work performed within an organization. Example： setting up equipment, moving materials, maintaining equipment, and designing products. Indirect costs: Costs t

7、hat cannot be easily and accurately traced to a cost object.Example： the salary of a plant manager, where departments within the plant are defined as the cost objects. Direct costs: Costs that can be easily and accurately traced to a cost object.Example： the salary of a supervisor of a department, w

8、here the department is defined as the cost object, or bricks delivered to a house that is being constructed by a contractor, where the house is the cost object. Traceability: The ability to assign a cost to a cost object in an economically feasible way by means of a causal relationship. Driver:The f

9、actors that cause changes in resource usage, activity usage, cost, and revenues. Allocation: The least accurate cost assignment method. Often, no causal relationship exists between the cost and the basis used to assign the cost to the cost object.Assignment of indirect costs to cost objects is calle

10、d allocation.Prime Cost is the sum of direct materials cost and direct labor cost.Conversion Cost is the sum of direct labor cost and overhead cost.EXTERNAL FINANCIAL STATEMENTSIncome statement rely on:Cost of goods manufacturedCost of goods soldProduction costs are assigned to products or services

11、and do not become expenses until the point of sale. Marketing and administrative costs are period costs and are deducted as an expense on the income statement in the period incurred. Nonproduction costs do not appear on the balance sheet.Example:The cost of goods sold for the Tricky Corporation for

12、the month of June 2011 was $450,000. Work-in-process inventory at the end of June was 95 percent of the work-in-process inventory at the beginning of the month. Overhead is 80 percent of the direct labor cost. During the month, $110,000 of direct materials were purchased. Revenues for Tricky were $6

13、00,000, and the selling and administrative costs were $70,000. Other information about Tricky's inventories and production for June was as follows:Ending inventories-June 30     Direct materials$ 19,000     Work in process?    

14、; Finished goods105,000Beginning inventories-June 1     Direct materials$ 22,200     Work in process40,000     Finished goods208,500Required:a.Prepare a cost of goods manufactured and cost of goods sold statements.b.Prep

15、are an income statement.c.What are the prime costs, conversion costs, and period costs?ANS:Tricky CorporationStatement of Cost of Goods ManufacturedFor Month of June 2011Direct materials: Beginning inventory*$  22,200 Add: Purchases*110,000 Materials available$132,200 Less: Ending inventory* 19

16、,000Direct materials used in production $113,200Direct labor128,500Manufacturing overhead ($128,500 × 0.80)102,800Total manufacturing costs added$344,500Add: Beginning work in process *40,000Less: Ending work in process ($40,000 × 0.95)38,000Cost of goods manufactured (from COGS statement)

17、$346,500DM used = $22,200 + $110,000 $19,000 = $113,200CGM = $450,000 + $105,000 $208,500 = $346,500Total manufacturing costs added = DM + DL + MOH$344,500 = 113,200 + DL + MOH$231,300 = DL + MOH$231,300 = DL + MOH = 0.80 × DL $231,300 = DL + .8DL$231,300 = 1.8DL$128,500 = DL MOH = 0.80 &#

18、215; DL MOH = 0.80 × 128,500 = 102,800Tricky CompanyStatement of Cost of Goods SoldFor Month of June 2011Cost of goods manufactured$346,500Add:Beginning finished goods*208,500Cost of goods available for sale $555,000Less: Ending finished goods* 105,000Cost of Goods Sold*$450,000 *These ite

19、ms are provided.Tricky CompanyIncome StatementFor Month of June 2011Sales*$600,000Less: Cost of goods sold*:Add: Cost of goods manufactured$346,500Beginning inventory finished goods*208,500Cost of goods available for sale $555,000Less: Ending inventory finished goods*105,000450,000Gross margin$150,0

20、00Less operating expenses: Selling expenses* Administrative expenses*70,000Operating Income$ 80,000Conversion costs= direct labor and overhead = = $128,500 + $102,800 = $231,300Prime costs = DM + DL = $113,200 + $128,500 = $241,700Period costs = $70,000CHAPTER3COST BEHAVIOUR定義：成本總額與特定業務量在數量方面的依存關系（w

21、hether a cost changes when the level of output changes）。1. 基本概念fixed cost：in total are constant within the relevant range as the level of the activity driver varies.variable cost：in total, vary in direct proportion to changes in an activity driver.mixed cost：the cost that have both a fixed and a var

22、iable component.在相關范圍內，隨著業務量的增加，總固定成本保持不變，單位固定成本逐漸減少，總變動成本逐漸增加，單位變動成本保持不變。相關范圍（relevant range）不會改變固定成本和變動成本性態的有關區間和業務量的特定變動范圍。2. 分解混合成本1) 三種定量方法：高低點法，散點圖法，最小二乘法Y = F + VX （需要估算F與V的值）高低點法（high-low method）基本原理：兩點確定一條直線注意：一定要選取業務量的最高與最低的兩點為目標（highest activity level and lowest activity level）也就是X軸上的最大最小

23、值。千萬不要錯選了成本的最高最低點。*例題：3-4書上P62頁 優點：1.客觀；2.計算簡單缺點：1.可能選到異常點（outlier）；2.即使不是異常點，選到的兩個點可能不具有代表性CHAPTER4ACTIVITY-BASED COSTING定義：作業成本法是以作業為核算對象，通過作業成本動因來確認和計量作業量，進而以作業成本動因分配率來對多種產品合理分配簡介費用的成本計算方法activitybased cost (ABC) system a cost accounting system that uses both unit and nonunit based cost drivers t

24、o assign costs to cost objects by first tracing costs to activities and then tracing costs from activities to products.單位層次下的成本計量方法分配制造費用預定的制造費用分配率（predetermined overhead rate）= budgeted annual overhead / budgeted annual driver level已分配的制造費用（applied overhead）= overhead rate ×activity driver usa

25、ge兩種：1.plantwide rates ；2.departmental ratesPlantwide rates:只用一個動因來分配成本，一般就是direct labor hour，然后得到唯一的plantwide rate來計算applied overhead.書上例題：4-1 P92頁制造費用差異（overhead variance）= actual overhead applied overhead如果actual overhead大于applied overhead,則該overhead variance稱為underapplied overhead如果actual overhe

26、ad小于applied overhead,則該overhead variance稱為overapplied overhead對制造費用差異的處理：如果該制造費用差異是不重要的（immaterial）：則全部分配到COGS中去；如果該制造費用差異是重要的（material）：則按比例分配到WIP inventory，finished goods inventory 和COGS中去。書上例題：4-2 P93頁Departmental rates：第一步：確定每個部門所應使用的動因，然后計算出所有的部門制造費用率（departmental rate），有n個部門就會有n個部門制造費用率；第二步：用這

27、n個部門制造費用率將所有的制造費用分配到每種產品中去。書上例題：4-3 P96頁Plantwide rate和departmental rate 的缺陷：當overhead cost 占總成本的比率較低時，這兩種簡單易算的方法很適用；但是，當overhead cost占總成本的份額較高時，如果：1.非單位層次的制造費用比重太高，以及2.產品的多樣性程度太高，那么使用這兩種方法會造成成本扭曲（cost distortion），既制造費用分配不準確。注意: 如果非單位層次動因的比例一致，就不會有成本扭曲。 某種產品使用每個作業的比率稱之為消耗率（consumption ratio）作業成本法分配制

28、造費用成本歸集到作業，作業歸集到產品。步驟一：利用每個activity所對應的activity driver計算作業率（activity rate）activity rate =activity overhead cost/activity usage有n個activity，就會有n個activity driver，也就會有n個activity rate步驟二：把某個產品實際消耗的每種作業的作業量乘以對應的activity rate，再加總便可得到該產品所使用的overhead costproduct cost = activity rate × activity usage書上例題

29、： 4-5 P101頁例題The Juneau plant produces two calculators and has two production departments: assembly and packaging. Information for the products is given below:DeluxeRegularTotalUnits produced20,000200,000Prime costs$160,000$1,500,000$1,660,000Direct labor hours20,000160,000180,000Number of setups604

30、0100Machine hours10,00080,00090,000Inspection hours2,00016,00018,000Number of moves180120300The following table presents activity information about the departments and products:AssemblyPackagingTotalDirect labor hours: Deluxe10,00010,000 20,000 Regular150,00010,000160,000 Total160,00020,000180,000Ma

31、chine hours: Deluxe2,0008,00010,000 Regular8,00072,00080,000Total10,00080,00090,000Overhead Costs: Setting equipment$120,000$ 120,000$240,000 Moving material 60,000 60,000 120,000 Machining 20,000 180,000 200,000 Inspection 16,000 144,000 160,000 Total$216,000$504,000$720,000Required:a.Compute the p

32、redetermined overhead rate for each department if Assembly uses labor hours and Packaging uses machine hours.b.Calculate the per unit cost for each product if departmental overhead rates are used. (Round to 2 decimal places.)c.Compute the predetermined plant-wide overhead rate based on direct labor

33、hours.d.Calculate the per unit cost of each product if a plantwide overhead rate is used. (Round to 2 decimal places.)e.Calculate the overhead rates for each overhead activity.f.Calculate the per unit cost of each product if a activity rates are used to assign overhead.(Round to 2 decimal places.)AN

34、S:a.Assembly$ 216,000Labor hours160,000Overhead rate$1.35Packaging$504,000Machine hours80,000Overhead rate$6.30b.DeluxeRegularUnits20,000 200,000Prime costs$160,000$1,500,000Overhead applied to production Assembly: 1.35 x 10,00013,500 1.35 x 150,000 202,500 Packaging 6.30 x 8,00050,400 6.30 x 72,000

35、 453,600Total$223,900$2,156,100Overhead per Unit$11.20$10.78c. $720,000/180,000 = $4 per labor hourd.DeluxeRegularUnits 20,000 200,000Prime costs$160,000$1,500,000Overhead costs 4 x 20,000 80,000 4 x 160,000 - 640,000Total costs$240,000$2,140,000Unit cost$12$10.70e.ActivityCostDriverActivity RateSet

36、ting up equip$240,000100$2,400 per setupMoving material$120,000300$400 per moveMachining$200,00090,000$2.22 machine hourInspecting$160,00018,000$8.89 per inspection hoursf.DeluxeRegularUnits 20,000 200,000Prime costs$160,000$1,500,000Overhead costs: Setting up $2,400 x 60 144,000 $2400 x 40 96,000Mo

37、ving materials $400 x 180 72,000 $400 x 120 48,000 Machining $2.22 x 10,000 22,200 $2.22 x 80,000 177,600 Inspecting $8.89 x 2000 17,780 $8.89 x 16,000 142,240Total costs$415,980$1,963,840Unit cost$20.80$9.82主要作業（primary activity）：最終成本對象（final cost object）所消耗的作業次級作業（secondary activity）：中間成本對象（interm

38、ediate cost object）所消耗的作業把次級作業分配到主要作業中去書上例題4-6 P108頁CHAPTER 5PRODUCT AND SERVICE COSTING:JOB-ORDER SYSTEM基本概念：The differences between job-order costing and process costing:1. A job-order costing system accumulates production costs by job; a process-costing system accumulates production costs by proc

39、ess.2. The job-order costing system uses a single work-in-process account, while the process-costing system has a WIP account for every process.3. Job-order costing is suitable for operations that produce custom-made products that receive different doses of manufacturing costs. Process costing, on t

40、he other hand, is suitable for operations that produce homogeneous products that receive equal doses of manufacturing costs in each process. 分批法的基本特點： 1以產品的批別（或定單）作為成本計算對象。2制造費用是按照預定分配率（predetermined overhead rate）來分配的。3成本計算期不固定。與生產周期一致，與會計報告期不一致。但要注意，分批法下仍然要按月結帳。4完工產品與在產品費用分配一般不存在，因為： 全部完工.全為完工產品成本

41、在產品月末狀態 全未完工.全為在產品成本部分完工.一般不分配關于制造費用（Manufacturing overhead）的分配問題一. 對overhead control這個賬戶的理解：1. 可分解為3個賬戶：實際數、計劃數、差異數2. Overhead Controlactual overheadapplied overheadoverhead variance(over applied) Overhead Controlactual overheadapplied overheadoverhead variance(under applied)值得注意的是，只有applied overhe

42、ad才能夠分配到 WIP 中，因為 job-order costing 采用normal costing的方法。二對overhead variance的處理：1. 當差異額沒有達到重要性水平時，直接將其轉至Cost of Goods Sold賬戶2. 當差異額達到重要性水平時，按一定比率分配至WIP ,FG 和Cost of Goods Sold三個賬戶中。CHAPTER 6PROCESS COSTING定義：分步法是以產品的品種及其所經過的生產步驟作為成本計算對象，歸集生產費用，計算各種產品成本及其各步驟成本的一種方法。它主要適用于大量大批復雜生產的企業，如紡織、冶金、造紙等大量大批多步驟生

43、產類型的企業。分步法的基本特點：1. 成本計算對象為各種產品的生產步驟和產品品種。2. 成本計算是定期于月末進行。與會計報告期一致，和生產周期不一致。3. 生產費用需要在完工產品與在產品之間分配。4. 各步驟之間需進行成本結轉。5. 成本計算采用累加的方法。用T賬戶來表示的成本流轉示意圖（假設無在產品）： 基本概念圖： Units to account for Unit information Units accounted for 1. 生產報告（Production report） Costs to account for Cost information Costs accounted

44、for WIP_Beginning WIP 2. Costs to account for Current costs Costs of units transferred out_ Costs accounted forEnding WIP 3. 約當產量（Equivalent units）(1)加權平均法（Weighted average method） Equivalent units DM CC TICUnits completed/transferred out xx xx xx Units, ending WIP xx xx xx Equivalent units of outpu

45、t xx xx xx (2)先進先出法（FIFO method）即Units completed/transferred outEquivalent units DM CC TICUnits started and completed xx xx xx Units, beginning WIP xx xx xxUnits, ending WIP xx xx xx Equivalent units of output xx xx xx 加權平均法的應用加權平均法（Weighted average method）該方法是不考慮產品在何時加工制造，也就是不需要知道哪些完工產品是來自于期初在產品，哪些

46、是在本期投入已被加工完成的，只要將期初在產品成本與本期發生的成本加在一起計算加權平均單位成本，然后進行分配。 Cost of goods transferred out本月發出存貨的成本=本月發出存貨的數量×存貨單位成本Cost of ending WIP本月月末庫存存貨成本=月末庫存存貨的數量×存貨單位成本例題Zoo Company manufactures a product that passes through two departments, Assembly and Finishing. In the Finishing Department, material

47、s are added at the end of the process. Conversion costs are incurred uniformly throughout the process. During the month of December, the Finishing Department received 60,000 units from the Assembly Department. The transferred-in cost of the 60,000 units was $69,900.Costs added by Finishing during De

48、cember included the following:Direct materials$35,200Direct labor56,000Overhead25,600On December 1, the Finishing Department had 10,000 units in inventory that were 30 percent complete with respect to conversion costs. On December 30, 12,000 units were in inventory, one-third complete with respect t

49、o conversion costs. The costs associated with the 10,000 units in beginning inventory were as follows:Transferred in$11,650Direct labor8,750Overhead4,000Required:Prepare a cost of production report using the weighted average method.ANS:Zoo CompanyFinishing DepartmentFor the Month ofDecemberUnit Info

50、rmationUnits to account for:     Units, BWIP10,000     Units started60,000     Units to account for70,000Units accounted for:Equivalent UnitsPhys. flowTrans. inMaterialsConversionUnits completed58,00058,00058,00058,000Units,

51、EWIP12,00012,000      - 4,000Units accounted for70,00070,00058,00062,000Cost InformationCosts to account for:Trans.-inMaterialsConversionTotal BWIP$11,650 $ -$12,750$ 24,400Costs added in dept. 69,900 35,200 81,600 186,700Costs to acct for$81,550$35,

52、200$94,350$211,100Cost per equiv. unit$1.165$0.607$1.522$3.294Costs accounted for:Trans. outEWIPTotalGoods transferred out: (58,000 × $3.294)$191,052$ -$191,052 Ending work in process:Trans. in (12,000 × $1.165)$ -$13,98013,980 Conversion (4,000 × $1.522)    &

53、#160;      6,088   6,088 Total costs accounted for$191,052$20,068$211,120*Difference due to rounding.先進先出法的應用先進先出法（FIFO method）該方法是假設生產的產品按投入生產的時間先后順序完工的，那么，月初在產品應先于本月投產產品完工，在產品生產周期小于一個月的情況下，月初在產品將在本月全部完工，這樣，月初在產品成本應全部計入本月完工產品成本，而本月發生的生產費用只在本月產品與月末在產品之間進行分配，月末在產品成本不再受上月成本水平影響，也就客觀反映了本月的成本水平。 在先進先出法下，約當產量只包括本