ch2管理会计成本分类2013课件.ppt

Manufacturing Costs TheProduct DirectLabor(直接人工) DirectMaterial(直接原料) Manufacturing Overhead(製造費用) Direct Material  Example: Steel used tomanufacturethe automobile. 直接原料 (Direct Material)成本 是用來製造 且可以輕易地追溯到產品的部分  Cost of salaries, wages, and fringebenefits (附帶福利) for personnel who work directly on manufactured products. Direct Labor Example: Wages paid to anautomobile assemblyworker. All other manufacturing costs Manufacturing Overhead 生產過程中必要的原料。 舉例: 汽車裝配廠的潤滑油與清潔用品。 IndirectLabor (間接人工) IndirectMaterial(間接原料) OtherCosts All other manufacturing costs Manufacturing Overhead 不直接製造產品的人事成本。 舉例:維護工與保管人員及警衛。 OtherCosts IndirectLabor (間接人工) IndirectMaterial(間接原料) All other manufacturing costs Manufacturing Overhead 舉例:廠房設備折舊、財產、保險、公用設備、加班津貼，即無法避免的閒置時間。 OtherCosts IndirectLabor (間接人工) IndirectMaterial(間接原料) “If you just simply have an employee performing an assembly operation, that’s direct labor. But when you put in a robot to do the job, which we’re all doing, then you’ve got to have an engineer to make sure the robot is programmed right. So now it becomes indirect labor.” Classifications of Costs in Manufacturing Companies PrimeCost (主要成本) ConversionCost (轉換成本) Manufacturing costs are oftencombined as follows: DirectMaterial DirectLabor ManufacturingOverhead (製造費用) Manufacturing Cost Flows ManufacturingOverhead Direct Material Direct Labor Work in Process Inventory (再製品) Manufacturing Cost Flows ManufacturingOverhead Direct Material Direct Labor FinishedGoods Inventory(製成品) Work in Process Inventory Manufacturing Cost Flows ManufacturingOverhead Direct Material Direct Labor FinishedGoods Inventory Cost of GoodsSold(銷貨成本) Work in Process Inventory Schedule of Cost of Goods Manufactured Exh. 2-7 Schedule of Cost of Goods Manufactured Exh. 2-7 Schedule of Cost of Goods Manufactured 包括所有在本期產生的直接人工費用。 Exh. 2-7 Schedule of Cost of Goods Manufactured Exh. 2-7 Schedule of Cost of Goods Manufactured Beginning work-in-proces