第4章制造費用的核算

第四章制造費用的核算

CostforProductionOverhead

一、制造費用的概述：（一）制造費用的定義Overhead:Expenditureonlabor,materialsorservices,whichcannotbeeconomicallyidentifiedwithaspecificsaleablecostunit.（e.g:indirectmaterial,indirectlabourandindirectexpense)（CIMA）制造費用是指企業(yè)為生產(chǎn)產(chǎn)品（或提供勞務）而發(fā)生的應該計入產(chǎn)成本但沒有專設成本項目的各項生產(chǎn)費用。(二）制造費用的兩個特點：屬于生產(chǎn)產(chǎn)品所發(fā)生的費用，應計入產(chǎn)品成本；不能直接計入產(chǎn)品成本，而需要分配計入產(chǎn)品成本；

一、制造費用概述（三）制造費用的內(nèi)容：生產(chǎn)單位管理人員工資、獎金以及按工資總額14%提取的職工福利費；折舊費、修理費及經(jīng)營性租賃費等；生產(chǎn)單位一般性消耗的機物料、低質(zhì)易耗品、取暖費、水電費、辦公費、保險費、設計制圖費、試驗檢驗費、勞動保護費及季節(jié)性或修理期間的停工損失等等.（四）制造費用的六個來源：(Sixsourcesofoverheadcost)Thepurchaseanalysis（購買原材料直接領用）Issuesfromstock.PayrollAnalysisthesourceofindirectlaborcost.SalariesanalysisJournalentries(日記賬)PettyCashbook（小額現(xiàn)金出納簿）

二.固定資產(chǎn)折舊費的核算（一）折舊的定義：折舊費用指固定資產(chǎn)在使用過程中由于損耗而逐漸轉(zhuǎn)移到成本費用中的那部分價值。TheFixedassetregister：

Descriptionofasset,Dateofpurchase,Detailsofthesupplier,Costoftheasset,Identificationcode.Location,Estimatedlifeinyearsorhoursofuse,estimateresidualvalue,depreciationmethod,andmajoroverhauls（二）Threedepreciationmethodswillbeexplored:直線折舊法（StraightLine）余額遞減法（ReducingorDiminishingBalance）機器工時法（MachineHour）折舊方法：直線折舊法

（StraightLine）

Costofmachine:60,000pounds,estimatedresidualvalue8,000pounds,estimatedlifeis4years.Expecteduse:Year14,000hoursYear26,000hoursYear35,000hoursYear41,000hoursStraightlinemethod:depreciationforeachyear=(60,000pounds-8,000pounds)/4=13,000pounds

折舊方法：余額遞減法（ReducingorDiminishingBalance）Thepercentage=39.57%(1-n√residualvalue/Originalcost)*100%Y1:39.57%of60,000pounds=23,742poundsY2:39.57%of(60,000-23,742)=14,347poundsY3:39.57%of(60,000-38,089)=8,670poundsY4:39.57%of(60,000-46,759)=5,239poundsRoundingadjustmentneeded2Totaldepreciationcost=52,000poundsAnargument:inthefirstyearthedeprecationchargeishigh,however,themaintenancecostsarelow;inthelastyearthemaintenancecostsarehigh,,thedepreciationchargeislow.折舊方法：機器工時法（MachineHour）Costofmachine:60,000pounds,estimatedresidualvalue8,000pounds,estimatedlifeis4years.Expecteduse:Year14,000hoursYear26,000hoursYear35,000hoursYear41,000hoursSolution:Rate=52,000/16,000=3.25poundsperhouryear14,000*3.25pounds=13,000poundsyear26,000*3.25pounds=19,500poundsyear35,000*3.25pounds=16,250poundsyear41,000*3.25pounds=3,250poundsTotalcost52,000pounds三、制造費用的歸集及分配Fromthedefinitionofproductionoverhead,productionoverheadcannoteconomicallybeimmediatelyidentifiedwithanysaleablecostunit.However,itmustbeidentifiedwithincurringcostcentersandallocatedorapportiontotheincurringcostcentre.Someoverheadcanbeallocatedtocostcenters,forexample“thesalaryofthemanagerofdepartmentA”;butifcostsaresharedbymorethanonecostcentre,costapportionmentmaybedoneforexample,“ashareofthebuildingsinsurancepremium（保險費）”.折舊費的分配：按固定資產(chǎn)的使用車間、部門進行匯總，并通過編制折舊費用分配表分配計入產(chǎn)品成本和期間費用中。三、制造費用的歸集及分配P.S.:Mostoftheoverheadcostscanbeallocatecost.Lessneedtoapportion(sharing)E.g.SupervisorCostingforproductionoverheadsisconcernedwithfirstlyrelatingindirectcoststocostcentresandthenfinallytocostunits.Thisinvolvestheproceduresoffollowings:

Allocation(可以追溯到具體的成本中心時）

Apportionment（Costssharedbymorethantwocostcentres)即不能確定或者追溯給具體的成本中心時）Absorption(將匯集的成本從成本中心分配給具體成本對象產(chǎn)品或服務）Introductionofoverheadabsorption

Productionoverheadthroughallocationandapportionment,hasbeenchargedtoproductioncostcenters,readyforabsorbingintothecostunit.Overheadabsorptionrateisdefinedasameansofattributingoverheadtoaproductorservice,basedforexample,ondirectlaborhours,directlaborcostormachinehoursetc..Fullcostabsorptionisthatnoitemsofproductionoverhead(electricity,gas,supervisionmachinerepairs,canteen,depreciationandheating,etc.)areleftout.Pre-determinedProductionOverheadRate

Whyneedthepre-determinedproductionoverheadrate:1.Itisinconvenienttowaituntiltheactualoverheadhasbeencollectedattheendofperiod,2.Also,somebusinessneedsellingpricestobequotedbeforeorderareobtained,thereforethereisaneedforpredeterminedrate

P.S:Pre-determinedproductionoverheadratearebasedonbudgetedproductionoverheads,notactualproductionoverheads.計劃單位制造費用分配的成本差異及帳務處理

(TreatmentsforUnder/over-absorbedoverhead）Budgetedproductionoverhead84,000poundsBudgetedmachinehours7000hrsTherefore,budgetedorpre-determinedproductionoverheadrate=84,000pounds/7000hrs=12poundsperhour,thisfigurearesetadvance,atendofthebudgetperiod,actualfigureare:Actualproductionoverhead81,600poundsActualmachinehour6,300hrsTherefore,theabsorbedproductionoverheadis6,300*12=75,600pounds,bycomparingtheabsorbedoverheadwithactualoverheadof81,600;thereis6000poundsunder-absorbed.計劃單位制造費用分配的成本差異及帳務處理

(TreatmentsforUnder/over-absorbedoverhead）Astheactualproductionoverheadwillneverbeasbudgeted,costwillneverbeexactlyabsorbed,therecomesover/under-absorbedoverhead.Under/over-absorbedoverheadisbycomparingtheabsorbedonenotbudgetedoverheadwithactualincurredoverhead.Thereasonsforunder-absorption（actual>absorb)

maybeasfollowings:ExcessspendingonoverheadsShortfallinproductionBothaboveTreatmentstotheunderabsorbedoverhead:Ifitsmallamountcanbecarriedforwardtonextmonth.Orcouldbewriteofftotheprofitandlossaccountforthemonthinwhichitoccurs三、制造費用的具體分配方法(CIMA)直接材料比例法（percentageofdirectmaterial)直接人工成本比例法（percentageofdirectlabour)直接成本比例法（percentageofprimecost)生產(chǎn)工時比例法（labourhour)機器工時比例法（machinehour)三、制造費用的具體分配方法生產(chǎn)工時比例法：制造費用分配率=該車間制造費用總額/該車間各種產(chǎn)品實際（定額）生產(chǎn)工時總和某產(chǎn)品應分配的制造費用=該產(chǎn)品的生產(chǎn)工時X制造費用分配率；機器工時比例法：制造費用分配率=該車間制造費用總額/該車間各種產(chǎn)品機器工時總和某產(chǎn)品應分配的制造費用=該產(chǎn)品的機器工時X制造費用分配率；3.生產(chǎn)工人工資比例法：制造費用分配率=該車間制造費用總額/該車間各種產(chǎn)品生產(chǎn)工人工資總和某產(chǎn)品應分配的制造費用=該產(chǎn)品生產(chǎn)工人工資X制造費用分配率；計劃分配率分配法:制造費用分配率=該車間制造費用總額/年度各產(chǎn)品計劃總產(chǎn)量某月某產(chǎn)品應分配的制造費用=某月該產(chǎn)品實際產(chǎn)量（或定額工時或工資總額）X年度制造費用計劃分配率；三、制造費用的具體分配方法

Example2Assumethatthefirmmakesjusttwoproducts,theDR6andtheDR7,andthatproductionoverheadrateswillbebudgetedorpre-determined.Thedataasfollowing:ProductDR6DR7

￡

￡Directmaterial2050Directlabour6hrs@￡8483hrs@￡721Directexpense1310Primecost8181Example2ThebudgetedproductionoverheadforYear5is￡150,000.Budgetedproductionis1,000unitsofDR6and600unitsofDR7.Theproductsaremadebymachine,buthedirectlabourisalsoinvolvedinsettingupthemachine.5machine-runninghoursareneededtomakeaunitofDR6,and2hourstomakeaunitofDR7.1.直接材料比例法

Basedon%ofdirectmaterial

Totalcostofdirectmaterial=(1,000*20)+(600*50)=50,000Theabsorptionrate=￡150,000/50,000pounds=300%ProductDR6(￡)DR7(￡)Directmaterial2050Directlabour6hrs@￡8

483hrs@￡721Directexpense1310Primecost8181Productionoverhead300%*20=60300%*50=150Productioncost141231

2.直接人工成本比例法

Basedon%ofdirectlaborcostThecostofdirectlabouris:(1000*48)+(600*21)=60600poundsAbsorptionrate=￡150,000/60600pounds=247.52%ProductDR6(￡)DR7(￡)Directmaterial2050Directlabour6hrs@￡8483hrs@￡21Directexpense1310Primecost8181Productionoverhead247.52%*48=119247.52%*21=52Productioncost2001333.直接成本比例法

Basedon%ofprimecost

Primecost=directmaterial+directlabour+directexpense=50,000+60600+(1000*13+600*10)=129,600poundsRate=150,000pounds/129,600pounds=116%ProductDR6(￡)DR7(￡)Directmaterial2050Directlabour6hrs@￡8483hrs@￡721Directexpense1310Primecost8181Productionoverhead116%*81=9494Productioncost1751754.生產(chǎn)工時比例法

BasedonLaborhourrate

Totaldirectlaborhr=(1000*6)+(600*3)=7800hoursRate=150,000pounds/7800hours=19.23poundsperhourProductDR6(￡)DR7(￡)Directmaterial2050Directlabor6hrs@￡8483hrs@￡721Directexpense1310Primecost8181Productionoverhead19.23*6=11558Productioncost1961395.機器工時比例法

BasedonMachinehourrateTotalmachinehours=(1000*5)+(600*2)=6200hoursRate=150,000pounds/6200hours=24.19poundsperhourProductDR6(￡)DR7(￡)Directmaterial2050Directlabor6hrs@￡8483hrs@￡721Directexpense1310Primecost8181Productionoverhead24.19*5=12124.19*2=48Productioncost

202129ComparingproductioncostsbasedondifferentabsorptionmethodsProductDR6DR7Absorptionmethod:￡

￡%ondirectmaterial141231%ondirectlabour200133Labourhourrate196139%onprimecost175175Machinehourrate202129NotesfromfromcomparisonThecostofoneunitofDR6rangesfrom141poundsto202pounds;theDR7isfrom129poundsto231poundsThecostofDR6islowestwhenthecostofDR7ishighest(totalo/hischargebetweentwo)Exceptdirectmaterial,DR6usemoreresourcesthanDR7.Sincemanyoverheadsaccrueonatimebasis,laborhourandmachinehourratesareconsideredtogivemoresensibleresults.SummaryonCalculatingproductioncostsbasedondifferentabsorptionmethodsTheprimecostofaunitproduct,orservice,canbeestablishedrelativelyeasily.Tofindthefullcostsoftheproduction,productionoverheadmustbechargedorattributedtothecostunit.Thiscanbedoingusingtheactualproductionoverheadincurred,butthisisinconvenient.Itismoreusuallytousepre-determinedorbudgetedproductionoverheadabsorptionrates.Aunitbasisforabsorptionispossibleonlyintheraresituationinwhichasingleproductismade.Overheadabsorptionisusedtotransferproductionoverheadfromtheproductioncostcentersintothecostofthesalablecostunit.Absorptionmethodcanbebasedonvalue(directmaterialcost,directlabourcost,primecost)orupontime(directlabourhourormachinehouretc.)SummaryonCalculatingproductioncostsbasedondifferentabsorptionmethodsWhencalculatingproductionoverheadabsorptionrates,theproductionoverheadisalwaysthenumerator.Theuseofabsorptionrateswhichuseorinclude,directmaterialintheoutputsbase(%ondirectmaterial,%onprimecost)willusuallygivemisleadingresultsThe%ondirectlabourandthelabourhourratemethodswillusuallygiveresultsthatarequiteclose,butwilldifferbecauseofdifferentratesofpay.Timebasedrates(labourhourandmachinehour)arepreferred.Theuseofpre-determinedoverheadabsorptionratesgiverisetounder-andoverabsorptions,whichareusuallyimmediatelywrittenofftotheprofitandlossaccount.四、輔助生產(chǎn)費用的核算-概述Theapportionmentofservicedepartmentcosts

輔助生產(chǎn)是指為基本生產(chǎn)車間、行政管理部門等單位服務而進行的產(chǎn)品生產(chǎn)和勞務供應。輔助生產(chǎn)費用的核算指以輔助生產(chǎn)產(chǎn)品或勞務為對象歸集輔助生產(chǎn)費用，計算出各種輔助生產(chǎn)產(chǎn)品和勞務的成本，再按一定的方法分配給各受益單位，計入產(chǎn)品成本或期間費用。輔助生產(chǎn)費用的歸集和分配是通過設置“生產(chǎn)成本-輔助生產(chǎn)成本”帳戶進行。四、輔助生產(chǎn)費用的核算-概述TheapportionmentofservicedepartmentcostsFourpointsregardingservicedepartmentcostchargesout:Astheservicedepartmentsdonotinthemselvesproducethegoodsthatafirmsells.Thecostofrunningthesedepartmentsmustbechargedtothedepartmentsthattheyserve.Thetotalcostofrunningaservicecostcentremustbeobtainedbeforeanyattemptismadetore-chargeservicedepartmentcoststocostcentersreceivingservice.thecostsincurredbyaservicedepartmentmaybechargedtootherservicedepartments(workbetweenservicedepartmentcanbeignoredunlessitissignificant),butthat,eventually,allservicedepartmentcostsmustbechargedtoproductioncostcentresandthenfromwherechargedtosaleablecostunit.Usingthebenefitbasistochargeoutthecostsofaservicedepartmenttouserdepartments.Furthermore,thecostofaservicedepartmentshouldbechargedtootheruserdepartmentonthebasisofbenefitreceivable,ratherthanbenefitreceived.四、輔助生產(chǎn)費用的核算-分配Theapportionmentofservicedepartmentcosts

如果輔助生產(chǎn)車間提供的是有形產(chǎn)品，則應與財務會計中所講的自制材料的核算相同，完工時借記“原材料、低質(zhì)易耗”等科目，貸記“生產(chǎn)成本—輔助生產(chǎn)成本”；如果輔助生產(chǎn)車間提供的勞務是無形產(chǎn)品，則應采取適當?shù)姆椒?，將其費用在接受勞務的單位、部門進行分配，分配方法如下：具體例子參閱：《成本會計學〉〉中國金融出版社李娜李惠芝P55-P65四、輔助生產(chǎn)費用的核算-分配Theapportionmentofservicedepartmentcosts直接分配法：分配額是扣除輔助生產(chǎn)費用之間互相使用的數(shù)量之后的余額，即輔助車間對外提供的產(chǎn)品或勞務數(shù)量；(workbetweenservicedepartmentcanbeignoredifitisinsignificant)一次交互分配法：第一階段對內(nèi)分配額是該輔助生產(chǎn)車間發(fā)生的費用總額；第二階段對外所要分配的費用是輔助車間直接發(fā)生的費用加上分配轉(zhuǎn)入減去分配轉(zhuǎn)出的費用；即是該輔助車間對外提供的勞務總量（包括輔助生產(chǎn)車間相互提供的產(chǎn)品或勞務數(shù)量）；Thetotalcostofrunningaservicecostcentremustbeobtainedbeforeanyattemptismadetore-chargeservicedepartmentcoststocostcentersreceivingservice.計劃成本分配法：根據(jù)各輔助生產(chǎn)車間提供勞務的計劃單位成本（也稱廠內(nèi)計劃價格）及各受益單位（包括受益的輔助車間)勞務消耗實際數(shù)量，將輔助生產(chǎn)費用計入各受益單位負擔的方法。計算實際費用與按計劃成本分配額之間的差額，并將其直接計入當期損益，此法應在輔助生產(chǎn)計劃單位成本制定的比較準確的情況下使用；順序分配法：按照事先排列的順序分配輔助生產(chǎn)費用的一種方法。最準確但較為復雜，適用計算機計算成本的企業(yè)；代數(shù)分配法：運用代數(shù)中多元一次聯(lián)立方程的原理，求解各輔助生產(chǎn)勞務的單位成本，并按照受益對象接受勞務的數(shù)量分配輔助生產(chǎn)費用。分配結(jié)果不準確，適用范圍局限性很大。四、輔助生產(chǎn)費用的核算-分配Example1：J.Limitedmakesengineeringcomponents.Thecompanyhas2productiondepartments,XandY,and2servicedepartmentSandT.Departmentxhas2costcenters,X1andX2.DepartmentYhas2costcenters,Y1andY2.OverheadcostsincurredinYear9were:Eg.

Example1Allocatedcostsarethecoststhatcanbedefinitelyidentifiedwiththecostcentre.X1X2Y1Y2STTotal

￡’000

￡’000￡’000

￡’000￡’000￡’000￡’000Allocatedcosts:804565903040350Electricity-formachines30SalariesofManagers---DepartmentX20---DepartmentY18Productionmanager21Businessrate12Depreciation60Gasforheatingfactory8Insuranceofmachines3Materialhandling15

Example1:AdditionalinformationNormallythebasesofapportionmentaregiven,butachoicemustbemade:choosetheonethatappearmostreasonable.X1X2Y1Y2STMachinehours’000208-12--Unitsofelectricityperm/chr410-7.5--Labourhours’000directandindirect30101020614Area-Squaremetres200300801005070Machinevalue￡’000700450-350--Technicalestimate-materialhandling20%15%10%20%25%10%Required:Usingappropriatebasesofapportionment,prepareanoverheaddistributionsheetforJlimitedforyear9.

Example1---Solution:

OverheadCostBasisX1X2Y1Y2STTotal

￡￡￡￡￡￡￡Allocatedcosts80,00045,00065,00090,00030,00040,000350,000Apportionedcosts:Electricityunit/hrs9,6009,60010,80030,000MgtSalaries:----Dept.XLabourhrs15,0005,00020,000----Dept.YLabourhrs6,00012,00018,000Prodn.Manager

Labourhrs9,0003,0003,0006,00021,000BusinessratesAeaSqm3,0004,5001,2001,5007501,05012,000DepreciationMc/value28,00018,00014,00060,000GasAreaSqm2,0003,0008001,0005007008,000InsuranceM/cvalue1,4009007003,000MatshandlingTech.est3,0002,2501,5003,0003,7501,50015,000Total151,00091,25077,500139,00035,00043,250537,000四、輔助生產(chǎn)費用的核算-分配ExamplesfromLCCI--example3DepartmentABCXYTotal

￡’000￡’000￡’000￡’000￡’000￡’000Allocated&Apportionedcost28043017040801,000A,BandCareproductiondepartmentandXandYareservicedepartments.IftheservicedepartmentXonlydoesworkfordepartmentA,andservicedepartmentYonlydoesworkfordepartmentC.四、輔助生產(chǎn)費用的核算-分配ExamplesfromLCCI--

Examples3(Solution)DepartmentABCXYTotal

￡’000￡’000￡’000￡’000￡’000￡’000Allocated&Apportioned28043017040801,000costServicedepts.40-80(40)(80)-Total320430250--1,000Alloftheoverheadcosthasnowbeencollectedonthe3productiondepartments,fromwhereitcanbechargedtosaleablecostunitsmadeinthosedepartments.四、輔助生產(chǎn)費用的核算-分配ExamplesfromLCCI--

Example4Thebenefitfromtheservicedepartmentarebeingchanges:thebenefitsfromXandYare:

DepartmentABCXYX40%20%35%-5%Y50%-50%--四、輔助生產(chǎn)費用的核算-分配ExamplesfromLCCI--

Example4:SolutionDepartmentABCXYTotal

￡’000￡’000￡’000￡’000￡’000￡’000Allocated&Apportioned28043017040801,000costChargeoutX16814(40)2-Subtotal296438184-821,000ChargeoutY41-41-(82)1,000Total337438225---四、輔助生產(chǎn)費用的核算-分配ExamplesfromLCCI--

Example4Nothingischanged,onlythebenefitsfromservicedepartmentYarenowchangedto50%forA,40%forCand10%forX:I.Ignoretheworkbetweenservicedepartments.Thesheetswouldbechangetofollowing:四、輔助生產(chǎn)費用的核算-分配ExamplesfromLCCI--

Example4:SolutionDepartmentABCXYTotal

￡’000￡’000￡’000￡’000￡’000￡’000Allocated&Apportioned28043017040801,000costApportionX17815(40)--(40/95)*40(20/95)*40(35/95)*40ApportionY44-36-(80)-

(50/90)*80(40/90)*80Total341438221--1,000四、輔助生產(chǎn)費用的核算-分配ExamplesfromLCCI--

Example5:SolutionⅡ.Considertheworkbetweenservicedepartments:DepartmentABCXYTotal

￡’000￡’000￡’000￡’000￡’000￡’000Allocated&Apportioned28043017040801,000costApportionY40-328(80)-

(50%*80)(40%*80)(10%*80)Subtotal32043020248-1,000ApportionX191017(48)2-(40%*48)(20%*48)(35%*48)(5%*48)Subtotal339440219-21,000ApportionY1-1-(2)-Total340440220--1,000四、輔助生產(chǎn)費用的核算-分配SummaryServicedepartmentcostsshouldbechargedtouserdepartmentsonthebasisofbenefitreceivedorbenefitreceivable.Workbetweenservicedepartmentscanbeignoredunlessitissignificant.Allservicedepartmentcostsmustultimatelybechargedtoproductioncostcenters,fromwhichtheycanbechargedtosaleablecostunits.Someoverheadcanbeallocatedfromsourcetocostcenters.Lesssatisfactorilysomehastobeapportioned.Thetotalcostofrunningaservicecostcentremustbeobtainedbeforemaybeattemptismadetore-chargeservicedepartmentcoststocostcentersreceivingtheservice.四、輔助生產(chǎn)費用的核算-

補充

Example6:CostCenterABXYTotal

￡’000￡’000￡’000￡’000￡’000Overhead1602506090560AandBareproductioncostcenters.XandYareservicecostcenters.BenefitobtainedfromXisA40%,B55%andY5%.BenefitobtainedfromYisA30%,B68%andX2%Theamountofinter-servicedepartmentworkisfairlysmallat5%and2%,andcouldbeignored.Sotheservicedepartmentcostwouldbeapportionedasfollowings:IgnoreInter-serviceDepartmentChargeWhenItIsNotsignificant四、輔助生產(chǎn)費用的核算-

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IgnoreInter-serviceDepartmentChargeWhenItIsNotsignificantCostcenterABXYTotal￡’000￡‘000￡’000￡’000￡’000Overhead1602506090560X2535(60)--Y2862-(90)-Total213347--560Note:XapportiontoAis(40/95)*60=25.26,sameasY’sapportiontotwoproductioncostcenters四、輔助生產(chǎn)費用的核算-

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IgnoreInter-serviceDepartmentChargeWhenItIsNotsignificantExample7CostCenterABXYTotal￡’000￡‘000￡’000￡’000￡’000Overhead1602506090560AandBareproductioncostcenters.XandYareservicecostcenters.BenefitobtainedfromXisA35%,B45%andY20%.BenefitobtainedfromYisA30%,B68%andX2%.四、輔助生產(chǎn)費用的核算-

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IgnoreInter-serviceDepartmentChargeWhenItIsNotsignificantCostcenterABXYTotal

￡’000￡‘000￡’000￡’000￡’000Overhead1602506090560X2127(60)12-Y3171-(102)-Total212348--560Note:Y’sapportionmenttoAis(30/98)*102=31.The%ofworkdonebyYforXisstillcomparativelyinsignificant-eventhoughY’soverheadismorethanX’soverhead,butXdoes20%ofitsworkforY,whichisfarmoresignificant.ThereforedealwithXfirst,andthendealwithY,ignoringtheworkdonebyYforX.四、輔助生產(chǎn)費用的核算-

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Inter-servicedepartmentChargeissignificantcannotbeignoredExample8CostCenterABXYTotal