会计经典管理案例.ppt

Systems Design:Job-Order costing Types of Costing Systems Used to Determine Product Costs Types of Costing Systems Used to Determine Product Costs Job-Order Costing Sequence of Events in a Job-Order Costing System Sequence of Events in a Job-Order Costing System Sequence of Events in a Job-Order Costing System Job-Order Cost Accounting The primary document for tracking the costs associated with a given job is the job cost sheet. Job-Order Cost Accounting Job-Order Cost Accounting Materials Requisition Form Materials Requisition Form Job-Order Cost Accounting Job-Order Cost Accounting Employee Time Ticket Job-Order Cost Accounting Job-Order Cost Accounting Job-Order Cost Accounting Application of Manufacturing Overhead The predetermined overhead rate (POHR) used to apply overhead to jobs is determined before the period begins. Application of Manufacturing Overhead Application of Manufacturing Overhead The Need for a Predetermined Manufacturing Overhead Rate Using a predetermined rate makes itpossible to estimate total job costs sooner.  Actual overhead for the period is notknown until the end of the period. Overhead Application Example PearCo applies overhead based on direct labor hours. Total estimated overhead for the year is $640,000. Total estimated labor cost is $1,400,000 and total estimated labor hours are 160,000.What is PearCo’s predetermined overhead rate per hour? Overhead Application Example Overhead Application Example Overhead Application Example Job-Order CostingDocument Flow Summary Job-Order CostingDocument Flow Summary Job-Order CostingDocument Flow Summary Overhead Application Example PearCo’s actual overhead for the year was $650,000 for a total of 170,000 direct labor hours. How much total overhead was applied to PearCo’s jobs during the year? Use PearCo’s predetermined overhead rate of $4.00 per direct labor hour. Overhead Application Example PearCo’s actual overhead for the year was $650,000 for a total of 170,00