成本會計系統

　　成本會計是指為了求得產品的總成本和單位成本而核算全部生產費用的會計。成本會計的中心內容為成本核算。接下來小編為大家整理了，希望對你有幫助哦!

　　Cost accounting systems provide timely unit product costs through the use of perpetual inventory procedures and predetermined factory overhead rates. To introduce the basic ideas of cost accounting system, we present a simplified illustration to show the flow of product costs as follows:

　　通過使用永續盤存制和預定的製造費用分配率定期提供產品的單位成本。為了介紹的基本概念，現舉一個簡例來表述產品成本流程如下：

　　Acquisition of inventory account rather than purchases account will be debited under a perpetual inventory system. Both raw materials and factory supplies are included in the inventory account. Materials ledger cards for each type of material or factory supply used make up the subsidiary record.All figures are assumed

　　材料的取得：在永續盤存制下，將借記材料盤存賬戶而非購料賬戶。原料和工廠用物料都包括在盤存賬戶中。為每一類原料設定的材料分類卡構成了輔助記錄。數字都是假設的

　　1 Materials Inventory 1,000

　　Accounts Payable 1,000

　　1材料盤存　1,000

　　應付賬款　 1,000

　　Recording Factory total factory payroll includes both direct and indirect labor. 工廠工薪的記錄：工廠工薪總額中包括直接人工和間接人工。

　　2Factory Payroll 6,000

　　Factory Payroll Payable 6,000 2工廠工薪　 6,000

　　應付工廠工薪　6,000

　　Recording Other Factory Costs as items other than materials and labor costs are charged to Factory Overhead account.

　　其他工廠成本記錄為製造費用：除材料和人工成本以外的各個專案記入製造費用賬戶。

　　3 Factory Overhead 800

　　Accumulated Depreciation 200

　　Prepaid Insurance 150

　　Accrued Utilities Payable 100

　　Various Accounts 350 3製造費用 　800

　　累計折舊　 200

　　預付保險費　150

　　應計未付公用事業費100

　　其他各賬戶　350

　　At this point, all product costs have been accumulated into debit balances in the Materials Inventory, Factory Payroll, and Factory Overhead account. We are now ready to trace these costs through Work in Process and Finished Goods to the Cost of Goods Sold account.

　　這時，產品的全部成本已累積為材料盤存，工廠工薪和製造費用等賬戶的借方餘額。現在就可以跟蹤這些成本，通過在製品和製成品賬戶轉至銷貨成本賬戶。

　　Recording Requisitions of Raw Materials and Factory entry reflects the requisition evidenced by the material requisitions of all materials to be used in production. Raw materialsor direct materials are charged directly to the Work in Process account. Costs of factory suppliesor indirect materials become part of factory overhead.

　　原料和工廠用物料領用的記錄：這筆記錄反映將在生產中耗用的全部材料的領用由領料單證明。原料即直接材料應直接借記在製品賬戶，工廠用物料即間接材料的成本則成為製造費用的一部分。

　　4 Work in Process 600

　　Factory Overhead 200

　　Materials Inventory 800 4在製品　　 600

　　製造費用　 200

　　材料盤存　800

　　Recording Distribution of Factory in Process is debited for the direct labor and Factory Overhead is debited for the indirect labor. The total factory payroll is distributed, leaving a zero balance in the Factory Payroll account. The division of total factory payroll into direct and indirect labor is based on a detailed analysis of the job description, wage rates and hours worked of each employee evidenced by such documents as the time tickets.

　　工廠工薪分配的記錄：直接人工應借記在製品賬戶，間接人工則借記製造費用賬戶。工廠工薪的總額既已分配，工廠工薪賬戶留下的餘額就等於零，把工廠工薪總額區分為直接人工和間接人工，要根據對工作說明，工資率以及每一僱員的工作時數的詳細分析由計時單這樣一些憑證證明。

　　5 Work in Process 500

　　Factory overhead 100

　　Factory payroll 600 5在製品 500

　　製造費用 100

　　工廠工薪 600

　　Recording Application of Factory firms do not apply the actual amount of overhead incurred each period to the goods manufactured during that period. Instead, overhead is applied at average rates that reflect estimates of total annual production volume and total overhead costs for the year. Predetermined overhead rates are computed by estimating the coming year’s total factory overhead cost and dividing it by an estimate of some unit of activity such as direct labor hours, direct labor costs or factory machine hours .

　　製造費用分配的記錄：大多數企業不是按照每期實際發生的製造費用金額分配於該期內製造的產品，而是按照反映全年總產量和全年製造費用總額估計數的平均分配率來分配製造費用。在計算預定製造費用分配率時，要估計翌年的製造費用總額，而後除以某種估計的工作量例如直接人工小時，直接人工成本，或工廠機器工作小時。

　　6 Work Process 1,200

　　Factory Overhead 1,200

　　240% of direct labor cost 6在製品 1,200

　　製造費用 1,200

　　直接人工成本的240%

　　Recording Completed entry reflects the assignment of costs to completed production and the transfer of those costs from Work in Process to Finished Goods.

　　完工產品的記錄：這一分錄反映分配於完工產品的成本，並把這些成本從在製品賬戶轉入製成品賬戶。

　　7 Finished Goods 2,000

　　Work in Process 2,000

　　7製成品 2,000

　　在製品 2,000

　　Suppose that the firm produces a single product and the units completed in that period are 1,000 the unit product cost would be $2.

　　假設該企業只生產一種產品，當期的完工產量為1,000件，則產品單位成本為$2.

　　Recording Cost of Goods entry transfers the cost of finished products sold 700 unit @ $2 to the Cost of Goods Sold account.

　　銷貨成本的記錄：這一分錄將已出售的製成品成本700件@$2轉入銷貨成本賬戶。

　　8 Cost of Goods Sold 1,400

　　Finished Goods 1,400 8銷貨成本 1,400

　　製成品 1,400

　　Under-or overapplied overhead an overapplied overhead $50 in our example is expected at the end of interim accounting periods and is shown as deferred debits or credits on interim balance sheets. If the amount is immaterial, it is closed to Cost of Goods Sold at year-end; if material, it may be allocated among the Work in Process, Finished Goods and Cost of Goods Sold accounts.

　　在年度內各會計期期末，可望出現少分配或多分配製造費用例中為多分配製造費用$50，在中期資產負債表上列示為遞延借項或遞延貸項。如金額不大，在年終時將結轉於銷貨成本賬戶;如金額巨大，則可在在製品，製成品和銷貨成本等賬戶之間進行分配。