管理会计（高等教育出版社）
于增彪（清华大学） 改编
eigendecomposition余绪缨（厦门大学） 审校
CHAPTER 5
job-order costing
questions for writing and discussion
1. Job-order costing accumulates costs by jobs, and process costing accumulates costs by process. Job-order costing is suitable for operations that produce custom-made products that receive different dos of manufacturing costs. Process costing, on the other hand, is suitable for operations that produce homogeneous products that receive equal dos of manufacturing costs in each process.
2.母亲节的英文 Cost drivers are tho factors that drive or cau the consumption of overhead. Knowing what drives overhead costs allows a more accurate assignment of overhead costs to jobs.
3. The predetermined overhead rate is multiplied by the actual measure of the cost driver on which the rate is bad.
4. Unit cost:
Direct materials $ 7,500
Direct labor 10,000
Overhead ($5 1,000) 5,000
Total $22,500
Unit cost = $22,500/500 = $45
尾毛
5. More paperwork is required. Labor and materials are assigned to departments in a process-costing system. In a job-order costing system, labor and materials must be tracked to each job, requiring time tickets and more u of materials requisitions. Additionally, a job-order costing system requires a parate job-order cost sheet for each job.
6. Job-order costing is appropriate for many rvice firms. The key factor is that differing amounts of resources must be ud for different jobs. Examples of rvice firms that u job-order costing are law firms, accounting firms, dentists, automobile repair, and architectural firms.
7. Unless all your jobs (lawns) are the same size and require the same rvices, you will need to u a job-order costing system. At minimum, you will need job-order cost sheets for each customer. You will need labor time tickets to record the amount of time spent on each job, both to cost the job and to pay the individual doing the work. A materials requisition form may be needed if fertilizer or weed control products are ud (a
lternatively, it may be possible to just list the amount of product ud directly on the job-order cost sheet). The more complicated your business becomes (e.g., mowing, trimming, fertilizing, trimming shrubbery, and planting shrubs and trees), the more source documents will be needed to keep track of time, materials, and u of capital equipment (e.g., trimmers and brushhogs).
8. The cost of a job is often strongly related to the price charged. Logically enough, the higher the cost of the job, the higher the price charged to the customer. This relationship makes n not only to the business but also to the customer. By comparing the cost of the individual job with the price charged, the firm can determine the profit attributable to each job. Then, the firm can decide whether the profit is sufficient to continue offering the product or rvice under the current terms.
9. The principal difference between a manual and an automated job-order costing system is the nature of the records. In an automated system, terminals can be ud to input data directly to the job, thus eliminating the need for many of the source documents
such as time tickets and requisition forms. Even if the forms are ud and the data are entered on a batch basis, the job-order cost sheet has been replaced with an electronic record. Instead of cabinets with collections of job-order cost sheets, files are collections of job records located on disk or tape.
10. Materials requisition forms rve as the source documents for posting materials usage and costs to individual jobs. Time or work tickets rve a similar function for labor. Predetermined overhead rates are ud to assign overhead costs to individual jobs.
新概念英语1
Exercis
5–1
Job-Order Process
a. Paint manufacturing X
b. Auto manufacturing X
c. Toy manufacturing X
d. Custom cabinet making X
e. Airplane manufacturing X
恋恋笔记本下载f. Personal computer asmbly X
pass是什么g. Furniture making X
h. Custom furniture making X
i. Dental rvices X
j. Hospital rvices X
k. Paper manufacturing X
l. Auto repair X
m. Architectural rvices X
n. Landscape design rvices X
o. Light bulb manufacturing X
5–2
1. Auto manufacturing: A job-order example might be Rolls Royce, in which the cars are made to order. A process-costing example might be Ford Motor Company.
2. Dental rvices: A job-order example might be a local, full-rvice dentist. A process-costing example might be a denturist (someone who makes only dentures).
3. Auto repair: A job-order example might be a local mechanic or the rvice department of an automobile dealership. A process-costing example might be a shop that is dedicated to oil changes.
4. Costume making: A job-order example might be a local amstress who will make t
he costumes for children in a junior high school play. A process-costing example might be a firm dedicated to the manufacture of dance costumes that are sold nationwide. The designs are pret.
5–3
1. Overhead applied in August:
Job #214: $1,800/$10 = 180 $16 = $2,880
Job #215: $4,000/$10 = 400 $16 = $6,400
星期四 Job #216: $150/$10 = 15 $16 = $240
Job #217: $800/$10 = 80 $16 = $1,280考研英语在线培训
2. Job #214 Job #215 Job #216 Job #217
Beginning balance $13,400 $ 9,670 $ 0 $ 0
Direct materials 2,200 9,000 1,500 3,450
吸血鬼日记第四季第七集 Direct labor 1,800 4,000 150 800
Applied overhead yaomin 2,880 6,400 240 1,280
