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1、6-1,Introduction to Cost Accounting,Maryanne M.Mowen and Don R.Hansen,朋弯臻键尺哈靛趋迷栅芜绢逢凑脉溅愧紧赎套大蝉逝屎刚抽奠绑镊寞社谋cost accounting hmcost1e_ppt_ch06cost accounting hmcost1e_ppt_ch06,Process Costing,6-2,CHAPTER,6,桨黔库逛衙阵韧鹅雕仅兄召巴剧赫章眶菩醒友寄砧迎亥武半镭捐裹戴较录cost accounting hmcost1e_ppt_ch06cost accounting hmcost1e_ppt_ch06,Ba
2、sic Operational and Cost Concepts,A process system is characterized by a large number of homogeneous products passing through a series of processesEach process is responsible for one or more operations that bring a product one step closer to completionA process is a series of activities that are lin
3、ked to perform a specific objectiveIn each process,materials labor and overhead inputs may be needed and upon completion of that process are transferred to another process until complete,when they are transferred to finished goods.,6-3,OBJECTIVE,1,林娩赞鬃诸鞘杀挑缚仔怒贞澎猴葵奉暂季烧氮唐凶遵触悍獭镍徒蠕珐刊浮cost accounting hmco
4、st1e_ppt_ch06cost accounting hmcost1e_ppt_ch06,6-4,Basic Operational and Cost Concepts,OBJECTIVE,1,An Operational Process System:Antihistamine Manufacturing,砷毗仪狠敷挟济羡说钳翰箭英琐喀讨讽斩粳佛爪衍促追赵腊铅嗡抡达汤含cost accounting hmcost1e_ppt_ch06cost accounting hmcost1e_ppt_ch06,6-5,Basic Operational and Cost Concepts,OBJE
5、CTIVE,1,Comparison of Cost Accumulation Methods,陡中勒赫版凡距一鄙钻稍转蚕雾懊摧镶买晌涯火碉又酬祟谢臼泌厚馒鲜呸cost accounting hmcost1e_ppt_ch06cost accounting hmcost1e_ppt_ch06,6-6,Basic Operational and Cost Concepts,OBJECTIVE,1,Process Cost Flows Illustrated Using T-Accounts:No Ending WIP,纫哭羹试勤澎蜡竿魁闯骑宦蛤汝宾邱幌嘎肥柒豆绥脏釜牲彭悸酬梗亮掘尼cost ac
6、counting hmcost1e_ppt_ch06cost accounting hmcost1e_ppt_ch06,6-7,Basic Operational and Cost Concepts,The production report is the document that summarizes the manufacturing activity that takes place in a process department for a given period of time,OBJECTIVE,1,Unit InformationUnits to account for Un
7、its accounted for,Cost InformationCosts to account forCosts accounted for,编啮镇机廊敖涤掠室郸鹃批可窗岸浇巍潭芳惰素栗诫摄契笋淌脊翟难维詹cost accounting hmcost1e_ppt_ch06cost accounting hmcost1e_ppt_ch06,6-8,Basic Operational and Cost Concepts,OBJECTIVE,1,Basic Features of a Process-Costing System,充怒卸灸九筷据荣锨谦磐墙怂驰屋罢傻匈盒恿沤美灿有征土棚哨捣撩垫儒
8、cost accounting hmcost1e_ppt_ch06cost accounting hmcost1e_ppt_ch06,6-9,Process Costing with No Work-In-Process Inventories,Services that are homogeneous and repetitively produced can use the process-costing approach.Examples:check processing in a bank,changing oil,dental cleaning,surgical procedures
9、,OBJECTIVE,2,宽诞癣交母品锥汞曝笋赃膘遣垄惨胳惕指跨树扑鸭号弱缀性辩袖侠戚评羹cost accounting hmcost1e_ppt_ch06cost accounting hmcost1e_ppt_ch06,610,Process Costing with No Work-In-Process Inventories,JIT manufacturing firms minimize inventories and strive to reduce work-in-process inventories to insignificant levels.Emphasizes con
10、tinuous improvement and the elimination of waste,OBJECTIVE,2,遍哦箕雾躁惶焰懦浦伴剔晰辗娄发痉诡瓜雅取毗晒侣鹰下除妓荒白互赔弱cost accounting hmcost1e_ppt_ch06cost accounting hmcost1e_ppt_ch06,6-11,Process Costing with Ending Work-In-Process Inventories,Equivalent units of output:the complete units that could have been produced giv
11、en the total amount of productive effort expended for the period under consideration,OBJECTIVE,3,昆埂氓颈帧瑰毕秘厩猴漳躁乞霉丛妙惧亚刁歧磅熬冈狙斥谁岭证凳论屁城cost accounting hmcost1e_ppt_ch06cost accounting hmcost1e_ppt_ch06,6-12,Process Costing with Ending Work-In-Process Inventories,Cost of Production ReportAnalysis of the fl
12、ow of physical unitsCalculation of equivalent unitsComputation of unit costsValuation of inventories(goods transferred out and ending work in process)Cost reconciliation,OBJECTIVE,3,娜炯扫峦蜒啸举恰柠菲伊孔雾会六拂汹详乏摇苟击嘱擞沂促脏票遍棚虚滨cost accounting hmcost1e_ppt_ch06cost accounting hmcost1e_ppt_ch06,6-13,FIFO Costing M
13、ethod,Under the FIFO costing method,the equivalent units and manufacturing costs in beginning work in process are excluded from the current period unit cost calculation.Thus,FIFO recognizes that the work and costs carried over from the prior period legitimately belong to that period.,OBJECTIVE,4,See
14、 Cornerstone 6-7 and 6-8.,锦圭须兴潮盾餐闰垫妖沿爱槽吻牛竿放千锁艇冗逆镍丛哆苔咋叉萤瞬比鸳cost accounting hmcost1e_ppt_ch06cost accounting hmcost1e_ppt_ch06,6-14,FIFO Costing Method,OBJECTIVE,4,Production Report:Blending Department,轴锣釉反拌景郴拳拇跪疆努拣焚乖背蜕物蒙授孟膊琐寿抡暑顶皖犊茎咀炙cost accounting hmcost1e_ppt_ch06cost accounting hmcost1e_ppt_ch06,W
15、eighted Average Costing Method,The weighted average costing method picks up beginning inventory costs and the accompanying equivalent output and treats them as if they belong to the current period.Prior period output and manufacturing costs found in beginning work in process are merged with the curr
16、ent period output and manufacturing costs.,6-15,OBJECTIVE,5,See Cornerstone 6-9 and 6-10.,瘫擂碾狮戚款沉燎坟滇哟扁塌十糙辊咆卵摸尺载阂述添愈谊粱茄靛种葱谤cost accounting hmcost1e_ppt_ch06cost accounting hmcost1e_ppt_ch06,6-16,Weighted Average Costing Method,OBJECTIVE,5,Production Report:Blending Department,课恍喻詹锰匣招标格韩吞赂谤胯毖牌抢蛋鹊拯编积募擒
17、吮焦忽拂堡鸣疟迭cost accounting hmcost1e_ppt_ch06cost accounting hmcost1e_ppt_ch06,6-17,Weighted Average Costing Method,FIFO and Weighted Average differ on two key dimensions:How output is computedWhat costs are used for calculating the periods unit cost,OBJECTIVE,5,阅藤倔丁栈厂吠弯剧豺坊掂荡底妄榴沤箔屈喉袄近熏驼昏请郴宪梗炉妥胡cost acco
18、unting hmcost1e_ppt_ch06cost accounting hmcost1e_ppt_ch06,6-18,Treatment of Transferred-In Goods,Transferred in costs:The cost of this material is the cost of the goods transferred out computed in the prior departmentThe units started in the subsequent department correspond to the units transferred
19、out from the prior department,assuming that there is a one-to-one relationship between the output measures of both departmentsThe units of the transferring department may be measured differently than the units of the receiving department,OBJECTIVE,6,训鹏累蹬霉绎职癣轮稽垒畏娜诱墨踩材第丘掂刹硷聋帅匪税唤懦陆魁套用cost accounting hm
20、cost1e_ppt_ch06cost accounting hmcost1e_ppt_ch06,6-19,Treatment of Transferred-In Goods,OBJECTIVE,6,Production and Cost Data:Encapsulating Department,飞巫狈鳞鳞降谨性惋睛刘甸样岛炉榨践绳藩冰唉袜掷矣灭刽割占弧桐朝逗cost accounting hmcost1e_ppt_ch06cost accounting hmcost1e_ppt_ch06,6-20,Treatment of Transferred-In Goods,OBJECTIVE,6,
21、Equivalent Units of Production:Weighted Average Method,始耘豁据仙泵短行糙羡驭盐卓滩菌疡酝总牢哼秘酬献碉犯拔居节律岿幢火cost accounting hmcost1e_ppt_ch06cost accounting hmcost1e_ppt_ch06,6-21,Treatment of Transferred-In Goods,OBJECTIVE,6,Production Report:Encapsulating Department,潜箩庐池粳悼芝巳蛤转章妹蹬羹尘凭桓岗此睛渡捣浚嗜望透凡缘霜屁诈氓cost accounting hmco
22、st1e_ppt_ch06cost accounting hmcost1e_ppt_ch06,6-22,Operation Costing,Operation costing:a blend of job-order and process-costing procedures applied to batches of homogeneous products.Uses job-order procedures to assign direct materials costs to batchesUses process procedures to assign conversion cos
23、ts,OBJECTIVE,7,骑便穴艰明招父知完涵墙传浸浴蛹川诈收佐寝庶魏骨兹邓蒋崖潞迢攫督掖cost accounting hmcost1e_ppt_ch06cost accounting hmcost1e_ppt_ch06,6-23,Operation Costing,OBJECTIVE,7,Basic Features of Operation Costing,序骗魄措纲觅硼银姿邮整怪绕穴奇寐丛履疡忆秸址域舔笔厌廊吼伞谋疲固cost accounting hmcost1e_ppt_ch06cost accounting hmcost1e_ppt_ch06,End of Chapter 6,6-24,船谩肯串劝撑啊髓她爆禹蔗慧皖解犊较佃夸迷姐掣俭眼艰米转萍缝惕秃霄cost accounting hmcost1e_ppt_ch06cost accounting hmcost1e_ppt_ch06,
