成本與管理會計(jì) 第13版英文版CA16_第1頁
成本與管理會計(jì) 第13版英文版CA16_第2頁
成本與管理會計(jì) 第13版英文版CA16_第3頁
成本與管理會計(jì) 第13版英文版CA16_第4頁
成本與管理會計(jì) 第13版英文版CA16_第5頁
已閱讀5頁，還剩29頁未讀， 繼續(xù)免費(fèi)閱讀

下載本文檔

版權(quán)說明：本文檔由用戶提供并上傳，收益歸屬內(nèi)容提供方，若內(nèi)容存在侵權(quán)，請進(jìn)行舉報(bào)或認(rèn)領(lǐng)

文檔簡介

成本與管理會計(jì)第13版英文版CA16CostAllocation:JointProductsandByproductsCHAPTER162023/2/12LearningobjectivesIdentifythesplitoffpointinajoint-costsituationDistinguishjointproductsfrombyproductsExplainwhyjointcostsareallocatedtoindividualproductsAllocatejointcostsusingfourmethodsExplainwhythesalesvalueatsplitoffmethodispreferredwhenallocatingjointcostsExplainwhyjointcostsareirrelevantinasell-or-process-furtherdecisionAccountforbyproductsusingtwomethods2023/2/13JointCostTerminologyJointCosts–costsofasingleproductionprocessthatyieldsmultipleproductssimultaneouslySplitoffPoint–theplaceinajointproductionprocesswheretwoormoreproductsbecomeseparatelyidentifiableSeparableCosts–allcostsincurredbeyondthesplitoffpointthatareassignabletoeachofthenow-identifiablespecificproducts2023/2/14ExleofJointCoststituation2023/2/15ChartofJointCostTerminologySeparableCosts2023/2/16JointCostTerminology，conts.CategoriesofJointProcessOutputs:OutputswithapositivesalesvalueOutputswithazerosalesvalueProduct–anyoutputwithapositivesalesvalue,oranoutputthatenablesafirmtoavoidincurringcostsValuecanbehighorlow2023/2/17JointCostTerminology，conts.MainProduct–outputofajointproductionprocessthatyieldsoneproductwithahighsalesvaluecomparedtothesalesvaluesoftheotheroutputs.P452(574)JointProducts–outputsofajointproductionprocessthatyieldstwoormoreproductswithahighsalesvaluecomparedtothesalesvaluesofanyotheroutputsByproducts–outputsofajointproductionprocessthathavelowsalesvaluescomparetothesalesvaluesoftheotheroutputs2023/2/18JointProcessFlowchart2023/2/19ReasonsforAllocatingJointCostsDeterminationofinventoriablecostsandcostofgoodssoldforexternalfinancialreportingandincometaxdetermination.Determinationofinventoriablecostsandcostofgoodssoldforinternalreportingpurposessuchasdivisionprofitabilityanalysis.Costreimbursementwhenacompanyhascost-reimbursementcontractsaswithagovernmentalagency.2023/2/110JointCostAllocationMethodsPhysicalMeasures–allocateusingtangibleattributesoftheproducts,suchaspounds,gallons,barrels,etc.Market-Based–allocateusingmarket-deriveddata(dollars):SalesvalueatsplitoffNetRealizableValue(NRV)ConstantGross-MarginpercentageNRV2023/2/111SalesValueatSplitoffMethodUsesthesalesvalueoftheentireproductionoftheaccountingperiodtocalculateallocationpercentageIgnoresinventories2023/2/112Exlep454(576)2023/2/113JointCostIllustrationOverview2023/2/114SalesValueatSplitoffExle2023/2/115SalesValueatSplitoffExle2023/2/116Physical-MeasureMethodAllocatesjointcoststojointproductsonthebasisoftherelativeweight,volume,orotherphysicalmeasureatthesplitoffpointoftotalproductionoftheproductsp455(577)2023/2/117Physical-MeasureExlep456(578)2023/2/118Physical-MeasureExle2023/2/119NetRealizableValueMethodAllocatesjointcoststojointproductsonthebasisofrelativeNRVoftotalproductionofthejointproductsNRV=FinalSalesValue–SeparableCosts2023/2/120NRVExlep457(579)2023/2/121NRVExle，conts.2023/2/122NRVExle，conts.2023/2/123NRVExle，conts.2023/2/124ConstantGrossMarginNRVMethod Allocatesjointcoststojointproductsinawaythattheoverallgross-marginpercentageisidenticalfortheindividualproductsJointCostsarecalculatedasaresidualamount2023/2/1252023/2/126ConstantGrossMarginNRVExle2023/2/127MethodSelectionIfsellingpriceatsplitoffisavailable,usetheSalesValueatSplitoffMethod.p459(581)Ifsellingpriceatsplitoffisnotavailable,usetheNRVMethodIfsimplicityistheprimaryconsideration,Physical-MeasuresMethodortheConstantGross-MarginMethodcouldbeusedDespitethis,somefirmschoosenottoallocatejointcostsatall2023/2/128Sell-or-ProcessFurtherFlowchart2023/2/129Sell-or-ProcessFurtherDecisionsInSell-or-ProcessFurtherdecisions,jointcostsareirrelevant.Jointproductshavebeenproduced,andaprospectivedecisionmustbemade:p461(583)tosellimmediatelyorprocessfurtherandselllaterJointCostsaresunkSeparableCostsneedtobeevaluatedforrelevanceindividually2023/2/130ByproductsTwomethodsforaccountingforbyproductsProductionMethod–recognizesbyproductinventoryasitiscreated,andsalesandcostsatthetime

溫馨提示

  • 1. 本站所有資源如無特殊說明，都需要本地電腦安裝OFFICE2007和PDF閱讀器。圖紙軟件為CAD,CAXA,PROE,UG,SolidWorks等.壓縮文件請下載最新的WinRAR軟件解壓。
  • 2. 本站的文檔不包含任何第三方提供的附件圖紙等，如果需要附件，請聯(lián)系上傳者。文件的所有權(quán)益歸上傳用戶所有。
  • 3. 本站RAR壓縮包中若帶圖紙，網(wǎng)頁內(nèi)容里面會有圖紙預(yù)覽，若沒有圖紙預(yù)覽就沒有圖紙。
  • 4. 未經(jīng)權(quán)益所有人同意不得將文件中的內(nèi)容挪作商業(yè)或盈利用途。
  • 5. 人人文庫網(wǎng)僅提供信息存儲空間，僅對用戶上傳內(nèi)容的表現(xiàn)方式做保護(hù)處理，對用戶上傳分享的文檔內(nèi)容本身不做任何修改或編輯，并不能對任何下載內(nèi)容負(fù)責(zé)。
  • 6. 下載文件中如有侵權(quán)或不適當(dāng)內(nèi)容，請與我們聯(lián)系，我們立即糾正。
  • 7. 本站不保證下載資源的準(zhǔn)確性、安全性和完整性, 同時也不承擔(dān)用戶因使用這些下載資源對自己和他人造成任何形式的傷害或損失。

最新文檔

評論

0/150

提交評論