Ma age e Acc g2

MANG2005
Lec e 3
P ce C g
Lea ning O c me
B he end f hi e i n h ld be able ;

兴
⼀

⼆
Reading

D
Cha e 5 and Cha e 4 ( ck al a i n
FIFO and eigh ed a e age c 84-85)
JOB COSTING
a ign c dit
each indi id al ni f beca e each
ni c n me diffe en an i ie f e ce .

enentpndmttrdguatpnefenue.co
PROCESS COSTING
D e n a ign c each ni f beca e each ni
Too
i iden ical. In ead, a e age ni c a e c m ed
__
 znrnnnn

h :// . be.c m/ a ch? =UjGI00n R64

P ce c ing em
U ed he e
All fa
⼝
ce a e iden ical,
The e a e n e a a el iden ifiable ni d ing
ce ing
The c bjec i n he indi id al ni / d c , b he
四
ce ( de a men )

E am le : P bli he , a man fac e , chemical

ce ing (e.g., ain ), e chemical , eel, f d
ce ing, b e ing, e c.

7
 Main Scena i in ce c ing
Deg ee f c m le i n and in en ie :
1.All i f ll c m le e. completeinoypocess
I
2.Ending WIP a iall c m le e
3.Beginning and ending WIP ( nfini hed d c )

L e and gain i hin a ce

1.N mal l e i h/ i h c a al e
2.Abn mal l e i h/ i h c a al e
3.Abn mal gain i h a c a al e
E
⼭源于
过⾼的 优叶的s
的出现abnormalgains 8
P inci le Dealing ihl e
邈

慝 事

9
 Wa ming- E am le 1: Ba e L d
P ce 1
Be f d ink in c n ec i e ce e
Di ec ma e ial in 24,000 li e @ m n h
N l e ,n ening/ending I
C m le ed i an fe ed P ce 2
Rec ded c f Se .:

V l me f ac al :

Re i ed:
Fo Sep
1.Calc la e he ni c f c m le e d c ;
2.C m le e he ele an Gene al Ledge acc n , and highligh he c f
in P ce 2.

10
 P ce 1 Acc n

B.f d 0.00 P ce 2
Ma e ial c n l 80,000 (24,000 li e @ 10)
240,000
Lab
O e head 160,000

C. f d 0.00

240,000
240,000

:
N , / I
C 1 240,000/24,000 = 10
11
 Wa ming- E am le 2: Ba e L d
P ce 1
Be f d ink in c n ec i e ce e
Di ec ma e ial in 24,000 li e @ m n h
N mal l 1/6 h f in ih c a al e
N ening/ending I ; C m le ed i an fe ed P ce 2
Rec ded c f Se .:

V l me f ac al :

Re i ed:
Fo Sep
1.Calc la e he ni c f c m le e d c ;
2.C m le e he ele an Gene al Ledge acc n , and highligh he c f
in P ce 2.

12
 P ce 1 acc n
Se embe

Bf d 0.00 P ce 2 240,000
Ma e ial c n l 80,000 (20,000 li e a 12)
Lab NL(1/6 4,000 li e ) 000

Comin
Uni c inc ea e 12
O e head 160,000
列出以体现
240,000
240,000

N mal L ihn c a al e 对旅过 的

/ I ④ 带来的产量 啊是要 神
C 1 240,000/20,000 = 12 如果是abnormal
13 us
its
as
 1 1 1
Lec e e am le 1A: Ba e L d
P ce 1
Be f d ink in c n ec i e ce e
Di ec ma e ial in 24,000 li e @ m n h.
N mal l 1/6 h f in , and c a al e i 0.50 e li e.
C m le ed i an fe ed P ce 2
Rec ded c f Se . N .:

V l me f ac al :

Re i ed:
Fo each mon h
1.Calc la e he n mal (ne ) ;
2.Calc la e he n mal (ne ) in c ;
3.Calc la e he ni c f n mal d c i n;
4.Calc la e he al al e f ac al ;
5.C m le e he ele an Gene al Ledge acc n , and highligh he c f14
in P ce 2.
Me h d f c m le ed ce e

1. Calc la e ne in c : NL i h c a al e
Di ec ma e ial + c n e i n c
Le c a al e f n mal l e
2. Calc la e n mal (e ec ed)
Af e n mal l e
3. Calc la e ni c f n mal d c i n (ne in
c /n mal )
4. Val e c m le ed d c and abn mal
l e /gain .
15
Lec e E am le 1A: Se embe n mal in c

I costs

In C Ma e ial 80,000
C n e i n 160,000
T al c f in = 240,000

B , if n mal l e can be ld
f 50 e li e: (4000li e .50) 2,000
Ne n mal c f in ill be: 238,000

16
Lec e E am le 1A: Se embe n mal & ni
c
O ol me
E ec ed l me
V l me in 24,000
Le e ec ed
l (1/6) 4,000
S , n mal l me i (li e ) 20,000

Uni c i h 11.90 /
238,000/20,000 ni = li e
17
 P ce 1 acc n
Se embe
Bf d 0.00
Ma e ial c n l 80,000 P ce 2 238,000
Lab (20,000 li e )
O e head 160,000 N mal L 2,000
(4,000 li e 50 )
Cf d 0.00
240,000 240,000

N mal L ih c a al e
N / I
C 1 238,000/20,000 = 11.90
- , 240,000/20,000 =
12 .
18
 P ce 1 acc n
Oc be
Bf d 0.00 P ce 2 214,200
Ma e ial c n l 80,000 (18,000 li e 11.90)
Abn mal L 23,800
Lab (2,000 li e 11.90)
O e head 160,000 N mal L 2,000
(4,000 li e 0.50, nl NL)
Cf d 0.00
Abn mal L i h c a al e
O 18,000. , 2,000
50 .
C 1 238,000/20,000 = 11.90
A (11.90).
:O / ,
.

19
 P ce 1 acc n
N embe
Bf d 0.00 P ce 2 261,800
Ma e ial c n l 80,000 (22,000 li e 11.90)
Lab N mal L 2,000
O e head 160,000 (4,000 li e 0.50)
Abn mal Gain 23,800
(2,000 li e 11.90) Cf d 0.00

(3) abn mal gain ih c a al e

N 22,000. , 2,000 .
C 1 238,000/20,000 = 11.90
A (11.90). A
23,800 / &L/
.
20
卓
C acc n ing f inc m le e ce e

Whe e a ce i nl a l c m le ed a
he end f a e i d, e ha e
al e na i e me h d calc la e he ni
c :
Weigh ed A e age
FIFO

21
 -
Me h d: inc m le e ce
𡶐

22
 Ba e L d Pa (B):
P ce 2 in Se embe
(f m P ce 1 in Se )

S e 1: N mal in c
T an fe ed f m P ce 1: 238,000
Di ec ma e ial 39,600
C n e i nc 39,770
317,370

23
Ba e L d (Pa B): P ce 2, Se embe

S e 2: N mal an i ie
C m le e C.WIP T al
ni EU E.U
F m P ce 1 18,000 2,000 20,000
Di ec ma e ial 18,000 - 18,000
C n e i nc 18,000 1,400 (70%) 19,400

NB:
NB
2
. . 70% 2000
24
Ba e L d (Pa B): Se embe

S e 3: C e li e
N mal T al C /
C E.U E.U
F m P ce 1 238,000 20,000 11.90
Di ec ma e ial 39,600 18,000 2.20
C n e i nc 39,770 19,400 2.05
16.15
NB
NB: . . 70% 2000
2
25
 Ba e L d (B): Se embe
S ep 4: calc la ing agg ega e co
N mal l e 0
C m le e : 18,000 @ 16.15 (290,700)
Abn mal l 0 @ 16.15

Cl ing WIP:
P ce 1 c 2000 @ 11.90 (23,800)
Ma e ial 0 @ 2.20 (nil)
C n e i nc 1400 @ 2.05 (2,870)
T al WIP = 23,800 + 2,870 = 26,670

26
 Ba e L d -P ce 2 acc n
Se embe

B.f d 0.00 [N mal L ]

P ce 1 238,000 [Abn mal L ]

Fini hed G d 290,700

Ma e ial c n l 39,600
C n e i n 39,770 Cf d (WIP) 26,670
317,370 317,370

27
 Ba e L d Pa (B): P ce 2 in Oc be
(f m P ce 1 in Oc be )
S e 1: N mal in c
T an fe ed f m P ce 1: 214,200
Di ec ma e ial 36,100
C n e i nc 40,076

O en. WIP (2000) @ 70% c m le ed al ed a 26,670

Cl ing WIP (1000) @ 70% al ed a ??

ASSUME WEIGHTED AVERAGE METHOD FOR WIP i.e. he

ening WIP i in e mingled i h he d c i n f he c en
e i d f m a h m gene ba ch f d c i n (D , 10 h ed.
P. 114/115; 9 h ed. . 118; 8 h ed. . 114)

28
 When ening WIP e i ,
an a m i nm be made in de
all ca e i he c en acc n ing
e i d, de e mine he ni c f he
e i d.
1. A me ening WIP i ine icabl me ged i h he
ni in d ced in he c en e i d and can n
l nge be iden ified e a a el - Weigh ed A e age
Me h d.

2. A me he ening WIP i he fi g f ni
be ce ed and c m le ed d ing he c en
m n h-FIFO Me h d 29
Ba e L d (Pa B): Oc be

S e 2: N mal an i ie
C m le e C.WIP T al
ni E.U E.U
F m P ce 1 19,000 1,000 20,000
Di ec ma e ial 19,000 - 19,000
C n e i nc 19,000 700 (70%) 19,700

30
 Ba e L d (Pa B):
P ce 2, Oc be

Se 3: C e ni
N mal T al C /
C E.U E.U
F m P ce 1 23,800+214,200 20,000 11.90
Di ec ma e ial 36,100 19,000 1.90
C n e i nc 2,870+40,076 19,700 2.18
15.98
NB
NB . . 19000 +
2 (70% 1000)

31
 Ba e L d (B): Oc be
S ep 4: calc la ing agg ega e co
N mal l e 0
C m le e : 19,000 @ 15.98 ( 303,620)
Abn mal l 0 @ 15.98

Cl ing WIP:
P ce 1 c 1000 @ 11.90 ( 11,900)
Ma e ial 0 @ 1.90 (nil)
C n e i nc 700 @ 2.18 ( 1,526)
T al WIP = 11,900+ 1,526 = 13,426
32
 Ba e L d -P ce 2 acc n
Oc be

Bf d 26,670 [N mal L ]
P ce 1 214,200 [Abn mal L ]

Fini hed G d 303,620

Ma e ial 36,100
C n e i n 40,076 C.f d (WIP) 13,426
317,046 317,046

33
 Ba e L d Pa (B):
P ce 2 in N (f m P ce 1 in N )

S e 1: N mal in c
T an fe ed f m P ce 1 261,800
Di ec ma e ial 44,000
C n e i nc 40,015

O ening WIP (1000) @ 70% c m le ed al ed a 13,426.

Cl ing WIP (1000) @ 70% al ed a ??

ASSUME WEIGHTED AVERAGE METHOD FOR WIP

34
 Ba e L d (Pa B): N

S e 2: N mal an i ie
C m le e C.WIP NL T al
ni E.U E.U
F m P ce 1 20,000 1,000 2,000 23,000
Di ec ma e ial 20,000 - 2,000 22,000
C n e i nc 20,000 700 2,000 22,700

NB

35
Ba e L d (Pa B): P ce 2N

S e 3: C e ni
N mal T al C /
C E.U E.U
F m P ce 1 11,900+261,800 23,000 11.90
Di ec ma e ial 44,000 22,000 2.00
C n e i nc 1,526+40,015 22,700 1.83
15.73

36
 E am le Pa B (N )

S ep 4: calc la ing agg ega e co

N mal l e 2,000 @ 15.73
C m le e : 20,000 @ 15.73 346,060

Cl ing WIP:
P ce 1 c 1000 @ 11.90 = 11,900
Ma e ial 0 @ 2.00 = 0
C n e i nc 700 @ 1.83 = 1,281
13,181

37
 P ce 2 acc n (WIP)
N

Bf d 13,426 N mal L * 0
P ce 1 261,800 (n c a al e)
[Abn mal L ] 0
Ma e ial c n l 44,000
C n e i n 40,015 Fini hed G d 346,060
(20,000)
______ Cf d 13,181
359,241 359,241

346,060/20,000 = 17.30
38
FIFO im lica i n

O I (NO INCL DED)

39
 Ba e L d (Pa B):
P ce 2, Oc be

Se 3: C e ni
N mal T al C /
C E.U E.U
F m P ce 1 23,800+214,200 20,000 11.90
Di ec ma e ial 36,100 19,000 1.90
C n e i nc 2,870+40,076 19,700 2.18
15.98

C
(NO INCL DED)
40
S mma
P ce c ing i ba ed n n mal
c f n mal d ci n
The main acc n ing blem in a
ce en i nmen a e:
L e (a d ci ni e)
Inc m le e d c i n (an acc n ing i e)
S mma

T da
C acc m la i n em P ce c ing
Ne eek
CVP anal i - Cha e 8, D
Limi ing fac ( ) - Cha e 9 & 25, D