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2022-04-20

原材料隨生產(chǎn)進(jìn)度陸續(xù)投入各工序投料率依次為 10*0.5/(10%2B14%2B16)=0.125 (10%2B14*0.5)/40=0.425 (10%2B14%2B16*0.5)/40=0.8 材料在產(chǎn)品約當(dāng)量=10*0.125%2B20*0.425%2B30*0.8=33.75 材料分配率=(1660%2B5720)/(140%2B33.75)=42.4748201439 完工程度依次為 4*0.5/(4%2B6%2B10)=0.1 (4%2B6*0.5)/20=0.35 (4%2B6%2B10*0.5)/20=0.75 在產(chǎn)品約當(dāng)量=0.1*10%2B0.35*20%2B0.75*30=30.5 人工和制造費(fèi)用分配率合計=(400%2B280%2B1646%2B1084)/(140%2B30.5)=20 完工成本=42.47*140%2B20*140=8745.8 在產(chǎn)品成本（倒擠）1660%2B400%2B280%2B5720%2B1646%2B1084-8745.8=2044.2

2022-04-20

原材料隨生產(chǎn)進(jìn)度分別于每道工序開始加工時一次投入各工序投料率依次為 10/(10%2B14%2B16)=0.25 (10%2B14)/40=0.6 1 材料在產(chǎn)品約當(dāng)量=10*0.25%2B20*0.6%2B30*1=44.5 材料分配率=(1660%2B5720)/(140%2B44.5)=40 完工程度依次為 4*0.5/(4%2B6%2B10)=0.1 (4%2B6*0.5)/20=0.35 (4%2B6%2B10*0.5)/20=0.75 在產(chǎn)品約當(dāng)量=0.1*10%2B0.35*20%2B0.75*30=30.5 人工和制造費(fèi)用分配率合計=(400%2B280%2B1646%2B1084)/(140%2B30.5)=20 完工成本=40*140%2B20*140=8400 在產(chǎn)品成本=40*44.5%2B20*30.5=2390

2022-04-20

各工序投料率 60*0.5/100=0.3 (60%2B40*0.5)/100=0.8 材料在產(chǎn)品約當(dāng)=0.3*200%2B0.8*100=140 材料分配率=(17200%2B50000)/(500%2B140)=105 各工序完工率 16*0.5/20=0.4 (16%2B4*0.5)/20=0.9 在產(chǎn)品約當(dāng)=0.4*200%2B0.9*100=170 人工制造費(fèi)用分配率合計=(24320%2B6080%2B40000%2B10000)/(500%2B170)=120 完工成本=(105%2B120)*500=112500 在產(chǎn)品成本=105*140%2B120*170=35100

2022-05-30

原材料月末在產(chǎn)約當(dāng)產(chǎn)量=60+50+40=150件定額工時=4+8+28=40小時分配率=(37940+63700)/(150*40+100*40)=10.164 完工產(chǎn)品分配成本=100*40*10.164=40656元月末在產(chǎn)品分配成本=150*40*10.164=60984元直接人工分配率=(55600+111200)/(150*40+100*40)=16.68 完工產(chǎn)品分配成本=100*40*16.68=66720元月末在產(chǎn)品分配成本=150*40*16.68=100080元制造費(fèi)用分配率=(37300+101700)/(100*40+150*40)=13.9 完工產(chǎn)品分配成本=100*40*13.9=55600元月末在產(chǎn)品分配成本=150*40*13.9=83400元

2022-04-21