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对分批成本计算和处理成本的研究

Study on Job Order Costing and Process Costing

本文的核心目的是提供对分批成本计算和处理成本的研究。本文展示了怎样在衡量成本的情况下,由于生产安排的工作，并且将这种类型的成本会计系统被称为分批成本计算。本文涵盖了其他主要类型的成本核算系统称为分步成本计算。

所有企业都面临着同样的情况。他们必须画一个crowd-sell，利用足够的商品和服务来获得利润。所以,无论你拥有或管理哪种类型的业务，你需要知道使用多少成本来生产你的产品或服务。这不管你的职业类型是否适用于计划。如:市场经理必须考虑他们的单位产品成本来设置销售价格高到足以弥补成本。工程师研究材料、劳动、和开销,利用一个产品定位的方法来降低成本。之后，生产经理决定它是否对产品或外包更有利。财务部安排融资的风险。会计部门提供所有这些决策的成本数据。

此外,对各领域的管理者来说，知道利用多少成本来生产产品是很重要的。

文献评论

分批成本计算系统:

区分分步成本计算和分批成本计算，并确定公司将使用每个成本核算方法。

确定分批成本计算中使用的文件系统。

计算预定利率得开销，并解释为什么估计开销成本开销(而不是实际成本)在成本核算过程中得到了使用。

理解分批成本计算系统中流动的成本，并准备适当的日记来记录成本

使用一个预先确定的开销率，将间接费用适用于工作过程(在制品)。

A central aim of this paper is to provide the study on job order costing and process costing. This paper shows how to measure cost in situations and also this type of cost Accounting system is called job order costing because production is arranged by the job. The paper covers the other main type of costing system-called process costing.

All businesses face the same situation. They must draw a crowd-sell enough goods and services to earn a profit. So, regardless of the type of business you own or manage, you need to know how much it costs to produce your product or service. This applies regardless of the type of career you plan to have. Such as: Marketing managers must consider their unit product cost in order to set the selling price high enough to cover costs. Engineers study the materials, labor, and overhead that go into a product to pinpoint ways to cut costs. Production managers then decide whether it is more profitable to make the product or to outsource it. The Finance Department arranges financing for the venture. The Accounting Department provides all the cost data for making these decisions.

Furthermore, that it is important for managers in all areas to know how much it costs to make a product.

文献评论——Critical review

分批成本计算系统:——Job Order Costing System:

Distinguish between process costing and job order costing and identify companies that would use each costing method.

Identify the documents used in job order costing system.

Compute predetermined overhead rates and explains why estimated overhead costs (rather than actual overhead costs) are used in the costing process.

Understand the flow of costs in a job order costing system and prepare appropriate journal entries to record costs.

Apply overhead cost to work in process (WIP) using a predetermined overhead rate.

Prepare a schedule of cost of goods manufactured and cost of goods sold.

Prepare T-accounts to show the flow of costs in a job order costing system.

Explain the implications of basing the predetermined overhead rate on activity at capacity rather than on estimated activity for the period.

分批成本计算系统的定义和解释:——Definition and Explanation of Job Order Costing System:

A job order costing system is used in situations where many different products are produced each period. For example cloth本论文由英语论文网提供整理，提供论文代写，英语论文代写，代写论文，代写英语论文，代写留学生论文，代写英文论文，留学生论文代写相关核心关键词搜索。