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AccountingSchool,CTBUChapter8AllocationofcostsofproductionbetweenFG&WIPCOSTACCOUNTING2023/2/11CH8AllocationofcostsofproductionbetweenFG&WIPChapter8AllocationofcostsofproductionbetweenFG&WIPLearningObjectives1.SignificanceofdeterminationofWIPunits2.AccountingtreatmentforWIP3.AllocatecostsproductionbetweenFG&WIPC22023/2/12CH8AllocationofcostsofproductionbetweenFG&WIPChapter8AllocationofcostsofproductionbetweenFG&WIPKeyPoints1.Equivalentunitsofproduction2.measuringWIPaccordingtonorm3.measuringWIPaccordingtoproportionofnormC22023/2/13CH8AllocationofcostsofproductionbetweenFG&WIPChapter8AllocationofcostsofproductionbetweenFG&WIPMainContent1.AccountingtreatmentofunitsofWIP2.MethodsofallocationofcostsofproductionbetweenFG&WIP3.TransferringofFGC22023/2/14CH8AllocationofcostsofproductionbetweenFG&WIPPrincipleofallocationbetweenFG&WIPItemsDMDLOverheadTotalBWIP4000120028008000Currentexps.100001800620018000Total140003000900026000FGEWIP2023/2/15CH8AllocationofcostsofproductionbetweenFG&WIP月初在產品費用+本月生產費用=本月完工產品成本+月末在產品費用CostsofBWIP+CurrentProductionexpenses=costsofFGofthisperiod+costsofEWIP3statesofendingproductsMustadoptmethodstoallocateexpensesbetweenEWIP&FGImportanttodetermineunitsofWIP2023/2/16CH8AllocationofcostsofproductionbetweenFG&WIP第一節在產品數量的核算

AccountingtreatmentforWIP一、在產品收發存日常核算(DailytreatmentofWIP)1、在產品概念(DefinitionofWIP)廣義Broadsensebusiness狹義NarrowsenseWorkshoporprocessstage2023/2/17CH8AllocationofcostsofproductionbetweenFG&WIP2、特點(Characteristics)liquiditycomplexitydiversity3、臺賬(Bookofaccounts)賬面核算＆實際盤點2023/2/18CH8AllocationofcostsofproductionbetweenFG&WIP二、在產品清查的核算

(AccountingtreatmentforcheckofWIP)定期和不定期清查(Checkatregularorirregulartime)編制在產品盤存表(PrepareInventorylistofWIP)2023/2/19CH8AllocationofcostsofproductionbetweenFG&WIP在產品盤盈(WIPoverage)：借：基本生產成本貸：待處理財產損溢—待處理流動資產損溢經過批準進行處理時：借：待處理財產損溢—待處理流動資產損溢貸：制造費用

2023/2/110CH8AllocationofcostsofproductionbetweenFG&WIP在產品盤虧和毀損(WIPshortageandspoilage)：借：待處理財產損溢—待處理流動資產損溢貸：基本生產成本經批準后分別原因進行處理：借：原材料其他應收款營業外支出制造費用貸：待處理財產損溢—待處理流動資產損溢

例P95－962023/2/111CH8AllocationofcostsofproductionbetweenFG&WIP庫存半成品的清查

“自制半成品”輔助生產的在產品的清查

“輔助生產成本”2023/2/112CH8AllocationofcostsofproductionbetweenFG&WIPCostsofBWIP+CurrentProductionexpenses=costsofFGofthisperiod+costsofEWIP第二節

完工產品和在產品之間分配的方法

AllocationofcostsofproductionbetweenfinishedgoodsandWIPRemind:2broadkindsofmethodstodeterminecostofFG2023/2/113CH8AllocationofcostsofproductionbetweenFG&WIP（一）不計在產品成本法

AvoidtocalculatecostsofWIP概念(Definition)特點(Characteristics)

本月生產費用全部視為完工產品成本。適用范圍(Applicationrange)月末在產品數量很少、價值很低的產品。BWIP+CurrentExps=FG+EWIP

00So:CurrentExps=FG2023/2/114CH8AllocationofcostsofproductionbetweenFG&WIPSubsidiaryledgerofProductioncostItemsDMDLOverheadTotalBWIP0000CurrentExps.140003000900026000TotalExps.140003000900026000FGEWIP2023/2/115CH8AllocationofcostsofproductionbetweenFG&WIPSubsidiaryledgerofProductioncostItemsDMDLOverheadTotalBWIP0000CurrentExps.140003000900026000TotalExps.140003000900026000FG140003000900026000EWIP00002023/2/116CH8AllocationofcostsofproductionbetweenFG&WIP（二）在產品按年初數固定計算法

MeasuringWIPaccordingtobeginningfixedcosts概念(Definition)特點(Characteristics)BWIP+CurrentExps=FG+EWIP

FC

FCBWIP=EWIP＝FC

CurrentExps=FG

2023/2/117CH8AllocationofcostsofproductionbetweenFG&WIPItemsDMDMOverheadTotalBWIP4000120028008000CurrentExps.100001800620018000TotalExps.140003000900026000FG100001800620018000EWIP4000120028008000SubsidiaryledgerofProductioncost（二）在產品按年初數固定計算法

MeasuringWIPaccordingtobeginningfixedcosts2023/2/118CH8AllocationofcostsofproductionbetweenFG&WIP（三）在產品按原材料費用計價法

MeasuringonlyrawmaterialcostsofWIP概念(Definition)特點(Characteristics)適用范圍(Applicationrange)

例P982023/2/119CH8AllocationofcostsofproductionbetweenFG&WIP（四）約當產量比例法

Equivalentproductionunitmethod

約當產量(EPU)：在產品數量按其完工程度(StageofCompletion)折算為相當于完工產品的數量。1.Concept2023/2/120CH8AllocationofcostsofproductionbetweenFG&WIP

Equivalentunitsisaconceptexpressinganumberofpartiallycompletedunitsasasmallernumberoffullycompletedunits.Two

one-halffullpitchersareequivalenttoonefullpitcher.+=1EPU2023/2/121CH8AllocationofcostsofproductionbetweenFG&WIP約當產量法(EPUM)：按完工產品產量與月末在產品約當產量的比例分配計算完工產品成本和月末在產品成本的方法。EPUM2023/2/122CH8AllocationofcostsofproductionbetweenFG&WIPForthecurrentperiod,PencilCostarted15,000unitsandcompleted10,000units,leaving5,000unitsinprocess30percentcomplete.HowmanyequivalentunitsofproductiondidPencilCohavefortheperiod? a. 10,000 b. 11,500 c. 1,500 d.15,000EPUM2023/2/123CH8AllocationofcostsofproductionbetweenFG&WIP

Forthecurrentperiod,PencilCostarted15,000unitsandcompleted10,000units,leaving5,000unitsinprocess30percentcomplete.HowmanyequivalentunitsofproductiondidPencilCohavefortheperiod?

a. 10,000

b. 11,500

c. 1,500

d.15,000

10,000units+(5,000units×30%)

=11,500equivalentunitsEPUM

2023/2/124CH8AllocationofcostsofproductionbetweenFG&WIPCostper

equivalent

unit=Productcostsfortheperiod

EquivalentunitsfortheperiodCostPerEquivalentUnit2023/2/125CH8AllocationofcostsofproductionbetweenFG&WIPNowassumethatPencilCoincurred23,000inproductioncosts.WhatwasPencilCo’scostperunitfortheperiod?

a. 1.84

b. 2

c. 2.76

d. 2.90CostPerEquivalentUnit2023/2/126CH8AllocationofcostsofproductionbetweenFG&WIPNowassumethatPencilCoincurred23,000inproductioncosts.WhatwasPencilCo’scostperunitfortheperiod?

a. 1.84

b. 2

c. 2.76

d. 2.9023,000÷11,500equivalentunits=2perequivalentunitCostPerEquivalentUnit2023/2/127CH8AllocationofcostsofproductionbetweenFG&WIP月末在產品約當產量(EUofEWIP)月末在產品數量

完工百分比(POC)×=費用分配率(單位成本)月初在產品成本

本月生產費用

+=完工產品產量

月末在產品約當產量+3.

Calculationformula完工百分比(percentageofcompletion)

P992023/2/128CH8AllocationofcostsofproductionbetweenFG&WIP完工產品成本完工產品產量費用分配率×=月末在產品成本月末在產品約當產量費用分配率=×2023/2/129CH8AllocationofcostsofproductionbetweenFG&WIPPOC投料程度：POCofDM

A.材料開工時一次投入

B.陸續投入加工程度：POCofConversioncost

4、Percentageofcompletion(POC)2023/2/130CH8AllocationofcostsofproductionbetweenFG&WIP在產品分項目的投料程度和加工程度如何確定？P100按50%分工序確定2023/2/131CH8AllocationofcostsofproductionbetweenFG&WIP

POCofConversioncost(percentageofconversion)POCofDM

(percentageofmaterialinput)投料程度在產品占用材料費用

=完工產品占用材料費用

加工程度在產品耗用工時數

=完工產品耗用工時數

2023/2/132CH8AllocationofcostsofproductionbetweenFG&WIPComprehensiveExercise：某企業采用約當產量法分配在產品和產成品應負擔的費用。甲產品經過兩道工序加工制成。原材料費用隨生產進度陸續投入，但投料程度與加工進度不一致。第一道工序材料消耗定額為22公斤，第二道工序材料消耗定額為28公斤；第一道工序工時定額為10小時，第二道工序工時定額為15小時。當月共生產甲產品250件，月末在產品40件，其中，第一工序20件，第二工序20件。甲產品月初在產品成本為原材料1379元，工資和福利費843元，制造費用563元。本月生產費用原材料6685元，工資和福利費2507元，制造費用1313元。要求：計算甲產品完工產成品和月末在產品成本，并填列在產品成本計算單中。2023/2/133CH8AllocationofcostsofproductionbetweenFG&WIP（五）在產品按定額成本計價法

MeasuringWIPaccordingtonorm1、概念(Definition)2、特點(Characteristic)3、適用范圍(Applicationrange)4、計算公式(Fomula)2023/2/134CH8AllocationofcostsofproductionbetweenFG&WIP（六）定額比例法

MeasuringWIPaccordingto

proportionofnorm1、概念(Definition)2、特點(Characteristics)直接材料按定額消耗量或定額費用比例分配；加工費用按定額工時或定額費用比例分配。2023/2/135CH8AllocationofcostsofproductionbetweenFG&WIP3、適用范圍(Applicationrange)定額準確定額穩定各月末在產品數量變化較大2023/2/136CH8AllocationofcostsofproductionbetweenFG&WIP（七）在產品按完工產品計算法

MeasuringcostsofWIPaccordingtofinishedgoods1、概念2、特點在產品視同完工產品，按二者的數量比例分配各項生產費用。3、適用范圍月末在產品已接近完工，或產品已經加工完畢但尚未驗收或包裝入庫的產品。例P103