3-1 制度設計: 分批成本法 第三章 Managers need to assign costs to products to facilitate external financial reporting and internal decision making. This chapter illustrates.

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1 3-1 制度設計: 分批成本法 第三章 Managers need to assign costs to products to facilitate external financial reporting and internal decision making. This chapter illustrates an absorption costing approach (also called a full cost approach) to calculating product costs known as job-order costing.

2 區別分批成本法與分步成本法的差異並指出各成本法所適用的企業
3-2 學習目標 1 區別分批成本法與分步成本法的差異並指出各成本法所適用的企業 Learning objective number 1 is to distinguish between process costing and job-order costing and identify companies that would use each costing method.

3 產品成本制度種類 分步成本法 分批成本法 大量生產單一產品的企業 每一單位產品與其他任一單位產品無法區分
3-3 產品成本制度種類 分步成本法 分批成本法 大量生產單一產品的企業 每一單位產品與其他任一單位產品無法區分 因為每一單位產品都相同的本質，所以每一單位可以 分配到相同的平均成本 A process costing system is best used by companies that produce many units of a single product and when one unit of output is indistinguishable from any other unit of output. Because the units of output are identical, the company will probably use an average cost system to determine product cost.

4 3-4 產品成本制度種類 分步成本法 分批成本法 大量生產單一產品的企業 每一單位產品與其他任一單位產品無法區分 因為每一單位產品都相同的本質， 所以每一單位產品 都可以分配到相同的平均成本 企業例子: 1. Weyerhaeuser (製紙業) 2. Reynolds Aluminum (鑄鋁精煉) 3. Coca-Cola (飲料混合與裝瓶) An example of a company that may consider a process costing system is Weyerhaeuser, a manufacturer of paper products. When we think of paper manufacturing, we generally think about continuous production of a single roll of paper that may eventually be cut into sizes needed by customers. Other companies that would benefit from process costing are Reynolds Aluminum and Coca-Cola. Certainly the desire of all three of these companies is to make each unit of output consistent with the quality standards established. Coca-Cola bottled in California should taste identical to the same product bottled in New York City.

5 產品成本制度種類 分步成本法 分批成本法 每一期間生產多種不同產品 產品依訂單要求製作 因為每一訂單都是獨特的，所以成本被追蹤或被分配
3-5 產品成本制度種類 分步成本法 分批成本法 每一期間生產多種不同產品 產品依訂單要求製作 因為每一訂單都是獨特的，所以成本被追蹤或被分配 至每一生產批次， 而且每一批次都必須維持一套成本 紀錄。 A company would use a job order costing system when many different products are produced each period. The products are usually manufactured to customers’ specifications and are unique in nature.

6 3-6 產品成本制度種類 分步成本法 分批成本法 Many different products are produced each period. Products are manufactured to order. The unique nature of each order requires tracing or allocating costs to each job, and maintaining cost records for each job. 企業例子: 1. Boeing (製造飛機) 2. Bechtel International (大型建築) 3. Walt Disney Studios (影片製作) Companies that may benefit from using job order costing systems include Boeing, Bechtel International, and Walt Disney Studios. Bechtel is perhaps the largest international construction company. The company works on huge projects that are unique to customer needs.

7 3-7 比較分步與分批成本法 This table presents an overview of the differences between a job-order and process costing system. Notice that costs are accumulated by the job in a job-order system and by department in the process system. If you think of building a house, you can see how easy it is to accumulate costs for a particular house, even though you may be building more than one house at a time. If you think of mixing Coca-Cola, costs would naturally be accumulated by the department working on the current batch.

8 隨堂測驗  以下哪一家公司可能採用分批成本法，而非分步成本法? a. 生產面紙的Scott製紙公司 b. 建築師事務所
3-8 隨堂測驗  以下哪一家公司可能採用分批成本法，而非分步成本法? a. 生產面紙的Scott製紙公司 b. 建築師事務所 c. 生產番茄醬的Heinz d. 負責婚宴的外燴公司 e. 商用漁船的造船商 See if you can identify those types of companies that would benefit from the use of a job-order costing system. There may be more than one company in the list.

9 隨堂測驗  以下哪一家公司可能採用分批成本法，而非分步成本法? a.生產面紙的Scott製紙公司 b. 建築師事務所
3-9 隨堂測驗  以下哪一家公司可能採用分批成本法，而非分步成本法? a.生產面紙的Scott製紙公司 b. 建築師事務所 c.生產番茄醬的Heinz d.負責婚宴的外燴公司 e.商用漁船的造船商 How did you do? The paper and ketchup manufacturers would probably use a process costing system, rather than a job-order system.

10 3-10 學習目標 2 瞭解分批成本制度 使用的表單 Learning objective number 2 is to identify the documents used in a job-order costing system.

11 隨著工作的執行，將直接材料與直接人工成本記到每一批次的帳上。
3-11 分批成本法 – 概論 隨著工作的執行，將直接材料與直接人工成本記到每一批次的帳上。 直接材料 批次 No. 1 直接人工 批次 No. 2 In a job-order costing system, direct materials and direct labor are traced directly to each job as the work is preformed. 製造費用 批次 No. 3

12 製造費用(包括間接材料 與間接人工)採分攤方式分攤至生產批次，而非直接追蹤每一批次的製造費用。
3-12 直接製造成本 製造費用(包括間接材料 與間接人工)採分攤方式分攤至生產批次，而非直接追蹤每一批次的製造費用。 直接材料 批次 No. 1 直接人工 批次 No. 2 Manufacturing overhead (including indirect materials and indirect labor) represents other manufacturing costs like the power used to run the machinery in the factory. Manufacturing overhead cannot be traced directly to specific jobs. Rather, it is allocated to jobs on the basis of a predetermined rate. 製造費用 批次 No. 3

13 批次成本單 Pear公司批次成本單 批次號碼 A - 143 開工日期 3-4-05 完工日期 部門 B3 完成數量 項目 木製貨箱
3-13 批次成本單 Pear公司批次成本單 批次號碼 A - 143 開工日期 完工日期 部門 B3 完成數量 項目 木製貨箱 直接材料 直接人工 製造費用 領料單 金額 計工單 時數 分攤率 成本彙總 出貨數量 日期 數目 餘額 總成本 單位產品成本 The job cost sheet is used by the accounting department to track the direct and indirect costs associated with a given job. We will look at a job cost sheet used by a hypothetical company called PearCo. The company has a job that calls for the construction of wooden cargo crates. You can see the separate sections for direct materials, direct labor, and manufacturing overhead. In addition, we have a section to summarize total costs of the job. A job number uniquely identifies each job. Direct material, direct labor and manufacturing overhead costs are accumulated for each job. The job cost sheet is a subsidiary ledger to the Work in Process account.

14 3-14 衡量直接材料成本 Will E. Delite Once a sales order has been received and a production order issued, the Production Department prepares a materials requisition form to specify the type, quantity, and total cost of materials. Here is the materials requisition form completed for job A The requisition is number X The worker has requested twelve 2 x 4s, 12 feet long, and twenty 1 x 6s, 12 feet long. The unit cost of the lumber is shown in the unit cost column. The quantity requested is multiplied by the unit cost to arrive at the total cost for materials. The person in charge of the store room will issue the lumber once the materials requisition form has been properly authorized.

15 3-15 衡量直接材料成本 Once the materials have been issued by the store room, they are charged to the job cost sheet for job number A – 143. We have a proper reference for the requisition number and the total amount. If we need to look at the details of the $116 cost, we can ask to see materials requisition form X The direct materials were posted to the summary section of the job cost sheet.

16 3-16 衡量直接人工成本 Here is the time ticket for an employee who worked eight hours on job A – 143. The employee’s hourly pay rate is $11, so the total labor cost charged to the job will be $88. The time ticket, number 36, serves as the major source document for labor costs charged to this job. Let’s look at the labor posting to the job cost sheet.

17 3-17 分批成本會計 The Accounting Department records the labor costs from each time ticket onto the job cost sheet. On the job cost sheet, we can see that time ticket number 36 posted 8 hours to job A – 143. The total amount of direct labor cost is $88. This amount is also posted to the summary section of the job cost sheet.

18 計算預計製造費用分攤率 並說明為何計算過程中使用估計製造費用
3-18 學習目標 3 計算預計製造費用分攤率 並說明為何計算過程中使用估計製造費用 (而非實際製造費用) Learning objective number 3 is to compute predetermined overhead rates and explain why estimated overhead costs (rather than actual overhead costs) are used in the costing process.

19 將製造費用分攤至正在進行的生產批次，像直接人工時數、直接人工成本或機器時數之類的分攤基礎可用來分攤製造費用至每一個生產批次。
3-19 為何使用作業基礎? 將製造費用分攤至正在進行的生產批次，像直接人工時數、直接人工成本或機器時數之類的分攤基礎可用來分攤製造費用至每一個生產批次。 我們使用分攤基礎的原因： 將製造費用追溯至特定生產批次是不可能或困難的 製造費用包含許多不同項目，從機器所使用的潤滑油至廠長薪資皆是。 許多種製造費用項目即使產量波動仍舊固定，不受影響 Part I Manufacturing overhead is applied to all jobs that are in process. We apply overhead using a base we believe causes overhead costs to be incurred. Some companies allocate manufacturing overhead using direct labor hours or machine hours. Part II We must allocate overhead costs to jobs for a variety of reasons. First, it is difficult, if not impossible, to actually trace overhead costs to a particular job. The cost of grease for machinery to manufacture our product is part of our manufacturing costs. It would be impossible to accurately trace the amount of grease consumed to manufacture one unit of output. Manufacturing overhead also includes a number of different costs and it would be very difficult to gather all of them together in time to charge them to a particular job. A job may be complete and sold before we can determine the actual overhead costs incurred. Finally, many types of overhead are fixed in nature even though output fluctuates during the period.

20 製造費用分攤率(POHR)在期間開始前就已決定好了
3-20 製造費用分攤 用來分攤製造費用至生產批次的預計 製造費用分攤率(POHR)在期間開始前就已決定好了 下一期的製造費用估計總額 下一期的分攤基礎估計總量 POHR = To facilitate the allocation of manufacturing overhead to each job, we calculate a predetermined overhead rate before the period begins. The rate is calculated by dividing the total estimated manufacturing overhead for the coming period by the estimated total units of the allocation base. If our allocation base is machine hours, we would estimate the total number of machine hours used in production in the coming period. Ideally, the allocation base should be a cost driver, that is, it causes overhead to be incurred. 理想上，分攤基礎是引發製造費用的成本動因。

21 採用預計製造費用分攤率，就可以早一點估計出生產批次的總成本。
3-21 為何需要 POHR？ 採用預計製造費用分攤率，就可以早一點估計出生產批次的總成本。 期間內的實際製造費用總額 要等到期間結束時才能知曉 $ Predetermined overhead rates that rely upon estimated data are often used because (1) actual overhead costs for the period are not known until the end of the period, thus inhibiting the ability to estimate job costs during the period; (2) actual overhead costs can fluctuate seasonally, thus misleading decision makers; and (3) it simplifies record keeping.

22 根據估計值計算而來，而且在期間開始前就底定。
3-22 製造費用分攤 根據估計值計算而來，而且在期間開始前就底定。 分攤的製造費用 = POHR × 實際作業量 We calculate the predetermined overhead rate before the period begins. As we work on a particular job, we apply overhead by multiplying the predetermined rate times the actual level of activity. If overhead is applied on the basis of machine hours, we would apply overhead by multiplying the predetermined rate times the actual number of machine hours used on a particular job. 根據分攤基礎計算的 實際作業量

23 每投入一小時直接人工至生產批次，就得分攤 $4.00 工廠製造費用至該生產批次。
3-23 預計製造費用分攤率 下一期的製造費用估計總額 下一期的分攤基礎估計總量 POHR = $640,000 160,000 直接人工小時(DLH) POHR = POHR = $4.00 / DLH Part I Here is our equation for calculating the predetermined manufacturing overhead rate. Part II PearCo’s predetermined overhead rate is $4 per direct labor hour. Part III So, at PearCo, each job will be charged $4 of overhead for each hour of direct labor worked. Let’s see how this works. 每投入一小時直接人工至生產批次，就得分攤 $4.00 工廠製造費用至該生產批次。

24 3-24 分批成本會計 Our predetermined overhead rate is $4 per direct labor hour, so we will apply $32 of overhead to job number A – 143. The computation is shown in the manufacturing overhead section of the job cost sheet and in the summary section.

25 3-25 分批成本會計 The total direct material, direct labor, and manufacturing overhead costs assigned to Job A-143 is $236. Since this particular job included 2 units of production, the average cost per unit is $118. We calculated the average by dividing the total cost of $236 by the 2 crates produced.

26 解釋平均單位成本 平均單位成本不能解釋為再額外生產一單位產品時 將會實際發生的成本 若再生產一單位，固定造費用不會因而改變，因此，
3-26 解釋平均單位成本 平均單位成本不能解釋為再額外生產一單位產品時 將會實際發生的成本 若再生產一單位，固定造費用不會因而改變，因此， 再生產一單位所增加的成本或許會比 $118少一些。 We cannot say that the average cost per crate, in the future, will be $118. If a third crate were to be produced, we would not add any additional fixed overhead cost, so the incremental cost of an additional unit may be somewhat less than $118.

27 3-27 隨堂測驗  NW 製造公司編號WR53的生產批次需要$200的直接材料及10個直接人工小時來完成，每小時工資$15，該年度估計總製造費用是$760,000，而直接人工時數則是估計為20,000小時，請問批次WR53的成本會記錄為若干? a. $200. b. $350. c. $380. d. $730. This problem may take a while to solve, but it will be well worth your time to work it carefully.

28 3-28 隨堂測驗  NW 製造公司編號WR53的生產批次需要$200的直接材料及10個直接人工小時來完成，每小時工資$15，該年度估計總製造費用是$760,000，而直接人工時數則是估計為20,000小時，請問批次WR53的成本會記錄為若干? a. $200. b. $350. c. $380. d. $730. The correct answer is $730. You can see the costs incurred for direct materials, direct labor and manufacturing overhead applied to job WR53 in the blue box.

29 瞭解分批成本制度的成本流程並且做適當分錄記錄成本
3-29 學習目標 4 瞭解分批成本制度的成本流程並且做適當分錄記錄成本 Learning objective number 4 is to understand the flow of costs in a job-order costing system and prepare appropriate journal entries to record costs.

30 分批成本法 表單流程彙總 銷貨指令是發出 生產命令的根據 生產命令啟動生產批次開始作業
3-30 分批成本法 表單流程彙總 銷貨指令是發出 生產命令的根據 生產命令啟動生產批次開始作業 The entire accounting process begins when a sales order is received from a customer. Once the sales order is received, a production order is drafted to initiate work on a job.

31 分批成本法 表單流程彙總 耗用的原料為 直接或間接 直接材料 批次成本單 領料單 間接材料 製造費用帳戶
3-31 分批成本法 表單流程彙總 耗用的原料為 直接或間接 直接材料 批次成本單 領料單 From the production order, we are able to determine the direct and indirect materials that we will need to requisition from the store room. We now know that the materials requisition form is a critical source document in the preparation of the job cost sheet. Direct material costs are charged to specific jobs. Indirect material costs are included in manufacturing overhead. 間接材料 製造費用帳戶

32 分批成本法 表單流程彙總 員工時間為直接 或間接 直接人工 批次成本單 員工計工單 間接人工 製造費用帳戶
3-32 分批成本法 表單流程彙總 員工時間為直接 或間接 直接人工 批次成本單 員工計工單 間接人工 As employees work on the job covered by the production order, time tickets are prepared for recording both direct and indirect labor costs. Direct labor costs are charged to specific jobs. Indirect labor costs are included in manufacturing overhead. 製造費用帳戶

33 分批成本法 表單流程彙總 間接人工 員工計工單 其他實際製造費用項目 製造費用帳戶 分攤製造費用 批次成本單 間接材料 領料單
3-33 分批成本法 表單流程彙總 間接人工 員工計工單 其他實際製造費用項目 製造費用帳戶 分攤製造費用 批次成本單 間接材料 Indirect materials and indirect labor are parts of manufacturing overhead. Other overhead costs are charged to the manufacturing overhead account as incurred. As we have seen, overhead is applied to the job cost sheet. 領料單

34 瞭解分批成本制度裡的成本流程並做適當分錄記錄成本 利用T字帳顯示分批成本制度裡的成本流程
3-34 學習目標 4 & 7 瞭解分批成本制度裡的成本流程並做適當分錄記錄成本 利用T字帳顯示分批成本制度裡的成本流程 Learning objective number 4 is to understand the flow of costs in a job-order costing system and prepare appropriate journal entries to record costs. Learning objective 7 is to use T-accounts to show the flow of costs in a job-order costing system.

35 接下來，我們將以T字帳和分錄說明分批成本制度下各種交易的成本流程
3-35 分批成本法: 成本流程 接下來，我們將以T字帳和分錄說明分批成本制度下各種交易的成本流程 The transactions (in T-account and journal entry form) that capture the flow of costs in a job-order costing system are illustrated on the following slides.

36 原料進貨與發出 原料 在製品 (批次成本單) 製造費用 直接材料 原料進貨 間接材料 實際 分攤 Part I
3-36 原料進貨與發出 原料 在製品 (批次成本單) 直接材料 原料進貨 間接材料 製造費用 Part I When raw materials are purchased they are debited to the raw materials inventory account and credited to accounts payable. Part II The cost of direct material requisitions is debited to Work in Process and added to the job cost sheet which serve as a subsidiary ledger. Part III Indirect materials are removed from raw materials inventory with a credit and debited to the manufacturing overhead account. 實際 分攤

37 原料進貨記入存貨帳戶裡 成本流程 – 原料進貨
3-37 成本流程 – 原料進貨 原料進貨記入存貨帳戶裡 Here is an example of the general journal entry to record the purchase of raw materials on account. We debit raw materials and credit accounts payable.

38 發出直接材料而用於生產批次會增加在製品並減少原料存貨，至於間接材料的使用，則是會增加製造費用，同時也會減少原料存貨。
3-38 成本流程 – 原料的使用 發出直接材料而用於生產批次會增加在製品並減少原料存貨，至於間接材料的使用，則是會增加製造費用，同時也會減少原料存貨。 When materials are requisitioned from raw materials inventory, we debit work in process (job cost sheet) for direct materials, and debit manufacturing overhead for indirect materials.

39 人工成本的記錄 應付薪工 在製品 (批次成本單) 製造費用 直接人工 直接材料 間接人工 實際 分攤 間接材料 Part I
3-39 人工成本的記錄 應付薪工 在製品 (批次成本單) 直接人工 直接材料 間接人工 製造費用 Part I Direct labor is debited to Work in Process and added to the job cost sheet which serves as a subsidiary ledger and credited to salaries and wages payable. Part II Indirect labor is debited to Manufacturing Overhead and credited to salaries and wages payable. 實際 分攤 間接材料

40 人工成本的記錄 發生直接人工成本時，會增加在製品， 而間接人工成本則是會增加製造費用。
3-40 人工成本的記錄 發生直接人工成本時，會增加在製品， 而間接人工成本則是會增加製造費用。 The cost of direct labor is debited to Work in Process account, while the indirect labor is debited to the Manufacturing Overhead account. The cost of labor (direct and indirect) is credited to the Salaries and Wages Payable account.

41 實際製造費用的記錄 應付薪工 在製品 (批次成本單) 製造費用 直接人工 直接材料 間接人工 直接人工 實際 分攤 間接材料 間接人工
3-41 實際製造費用的記錄 應付薪工 在製品 (批次成本單) 直接人工 直接材料 間接人工 直接人工 製造費用 實際 分攤 Additional manufacturing overhead amounts are debited to the manufacturing overhead account. The debit side of the manufacturing overhead account represents actual overhead incurred during the period. The credit side of the entry is the various liability accounts, for example, accounts payable and property taxes payable. The credit side will also include prepaid assets (like prepaid insurance) and contra accounts for events like depreciation. 間接材料 間接人工 其他製造費用

42 實際製造費用的記錄 除了間接材料與間接人工外，其他的 製造費用則是在發生時記入製造費用帳戶。
3-42 實際製造費用的記錄 除了間接材料與間接人工外，其他的 製造費用則是在發生時記入製造費用帳戶。 This journal entry represents the accumulation of other actual overhead amounts like property taxes on the manufacturing plant, insurance on the plant structure and depreciation of manufacturing assets.

43 利用預計製造費用分攤率將製造費用分攤至在製品
3-43 學習目標 5 利用預計製造費用分攤率將製造費用分攤至在製品 Learning objective number 5 is to apply overhead cost to Work in Process using a predetermined overhead rate.

44 如果實際與分攤的製造費用不等，年底就必須就此做調整。
3-44 分攤製造費用 在製品 (批次成本單) 應付薪工 直接人工 直接材料 間接人工 直接人工 製造費用 製造費用分攤 製造費用分攤至在製品 實際 分攤 When we apply overhead to a particular job, we debit work in process inventory (through the job cost sheet) and credit the manufacturing overhead account. Amounts on the credit side of the manufacturing overhead account represent overhead applied. It is not likely that actual and applied overhead will be equal during a period. We normally make an adjusting entry at the end of the period to reconcile actual and applied overhead. 間接材料 如果實際與分攤的製造費用不等，年底就必須就此做調整。 間接人工 其他製造費用

45 分攤製造費用 分攤製造費用至生產批次時， 在製品就會增加。.
3-45 分攤製造費用 分攤製造費用至生產批次時， 在製品就會增加。. This journal entry shows the application of overhead to work in process inventory.

46 非製造成本無須分配至個別生產批次；而是在發生當期當作費用來處理
3-46 非製造成本的會計做法 非製造成本無須分配至個別生產批次；而是在發生當期當作費用來處理 例子: 1. 位居行銷、銷售或管理職位之員工 的薪資費用 2. 廣告費用在發生當期作為費用來處理 We previously discussed the treatment of selling, general, and administrative salaries expense during the period. Nonmanufacturing costs are charged to the respective expense accounts (marketing, selling, administrative) in the period the expenses were incurred.

47 非製造成本的會計做法 非製造成本 (期間費用) 在發生時 就被記入費用帳戶。
3-47 非製造成本的會計做法 非製造成本 (期間費用) 在發生時 就被記入費用帳戶。 This journal entry illustrates the expensing of nonmanufacturing costs in the current period.

48 3-48 學習目標 6 編製製成品成本表與 銷貨成本表 Learning objective number 6 is to prepare schedules of cost of goods manufactured and cost of goods sold.

49 完工產品在帳戶間的移轉 在製品 (批次成本單) 製成品 製成品成本 直接材料 直接人工 分攤的製造費用
3-49 完工產品在帳戶間的移轉 在製品 (批次成本單) 製成品 製成品成本 直接材料 直接人工 分攤的製造費用 The sum of all amounts transferred from work in process to finished goods represents the cost of goods manufactured for the period. As a job is completed, its costs are transferred from the work in process inventory to finished goods inventory.

50 完工單位轉出 當生產批次完工時，就將製成品成本由 在製品轉至製成品。
3-50 完工單位轉出 當生產批次完工時，就將製成品成本由 在製品轉至製成品。 The transfer is accomplished with a debit to finished goods inventory and a credit to work in process inventory.

51 售出單位轉出 在製品 (批次成本單) 製成品 銷貨成本 製成品成本 直接材料 製成品成本 直接人工 分攤的製造費用 銷貨 成本
3-51 售出單位轉出 在製品 (批次成本單) 製成品 銷貨 成本 製成品成本 直接材料 製成品成本 直接人工 分攤的製造費用 銷貨成本 When a finished job is sold to the customer, the cost of that job is transferred from finished goods inventory to cost of good sold. Recall that cost of goods sold is an income statement account. If only a portion of the units associated with a particular job are shipped, then the unit cost figure from the job cost sheet is used to determine the amount of the journal entry.

52 當製成品售出時，必須做兩個分錄：(1) 記錄
3-52 售出單位轉出 當製成品售出時，必須做兩個分錄：(1) 記錄 銷貨; (2) 記錄銷貨成本並減少製成品存貨 Assuming the company uses a perpetual inventory system, two journal entries are required to record the sale. The first entry is to debit either accounts receivable or cash and credit sales for the selling price of the job completed. The second entry is to debit cost of goods sold and credit finished goods inventory for the cost incurred to complete the job. The difference between the selling price and cost is the company’s gross margin on the job.

53 計算少或多分攤製造費用 並且做分錄將製造費用餘額結轉至適當帳戶
3-53 學習目標 8 計算少或多分攤製造費用 並且做分錄將製造費用餘額結轉至適當帳戶 Learning objective number 8 is to compute underapplied or overapplied overhead cost and prepare the journal entry to close the balance in Manufacturing Overhead to the appropriate accounts.

54 製造費用分攤的問題 在期間內分攤至在製品的製造費用與實際製造費用之間的差異稱為多分攤或少分攤製造費用. 少分攤製造費用
3-54 製造費用分攤的問題 在期間內分攤至在製品的製造費用與實際製造費用之間的差異稱為多分攤或少分攤製造費用. 少分攤製造費用 在期間內利用預計製造費用分攤率分攤至在製品的製造費用少於實際發生的製造費用總額時，即發生少分攤製造費用的狀況。 多分攤製造費用 在期間內利用預計製造費用分攤率分攤至在製品的製造費用多於實際發生的製造費用總額時，即發生多分攤製造費用的狀況。 When we apply overhead on the basis of a predetermined overhead rate, there is always the chance that the amount of overhead applied will be different from the amount of overhead actually incurred during the period. When there is a difference we refer to the amount as either underapplied overhead or overapplied overhead. Underapplied overhead exists when the amount of overhead applied to jobs during the period using the predetermined overhead rate is less than the total amount of overhead actually incurred during the period. Overapplied overhead exists when the amount of overhead applied to jobs during the period using the predetermined overhead rate is greater than the total amount of overhead actually incurred during the period.

55 舉例說明製造費用分攤 該年度分攤的製造費用
3-55 舉例說明製造費用分攤 Pear公司某年的實際製造費用是 $650,000 ，投入生產的實際直接人工總時數為170,000。 請問該年度應該分攤多少製造費用至Pear公司的生產批次? 利用Pear公司的預計製造費用分攤率 $4.00 /DLH。 該年度分攤的製造費用 分攤的製造費用 = POHR × 實際直接人工時數 分攤的製造費用 = $4.00 / DLH × 170,000 DLH = $680,000 Part I Let’s assume that PearCo incurred actual overhead of $650,000 during the period and worked a total of 170,000 direct labor hours. PearCo applies overhead at the rate of $4 per direct labor hour worked. How much overhead did PearCo apply to jobs during the period? Part II PearCo would have applied $680,000 of overhead during the period. That is $4 per direct labor hour times the 170,000 direct labor hours actually worked. Can you see our problem?

56 Pear公司該年度的多分攤 製造費用為 $30,000，
3-56 舉例說明製造費用分攤 Pear公司某年的實際製造費用是 $650,000 ，投入生產的實際直接人工 總時數為170,000。請問該年度應該分攤多少製造費用至Pear公司的生產批次? 利用Pear公司的預計製造費用分攤率 $4.00 /DLH。 Pear公司該年度的多分攤 製造費用為 $30,000， Pear公司會如何處理? The difference between the overhead cost applied to Work in Process and the actual overhead costs of a period is termed either underapplied or overapplied overhead. PearCo incurred actual overhead of $650,000 and applied $680,000, so the company overapplied $30,000 of overhead for the year. How do we dispose of this overapplied overhead? 該年度分攤的製造費用 分攤的製造費用 = POHR × 實際直接人工時數 分攤的製造費用 = $4.00 / DLH × 170,000 DLH = $680,000

57 3-57 隨堂測驗  Tiger公司有$1,210,000的實際製造費用，其預計製造費用分攤率為每一機器小時$4.00，Tiger公司在某一期間內共用去290,000個機器小時，請問該公司的製造費用為： a. $50,000 多分攤 b. $50,000 少分攤 c. $60,000 多分攤 d. $60,000 少分攤 In this question, we ask you to calculate the overapplied or underapplied overhead. Be careful with your intermediate computations.

58 3-58 隨堂測驗  Tiger公司有$1,210,000的實際製造費用，其預計製造費用分攤率為每一機器小時$4.00，Tiger公司在某一期間內共用去290,000個機器小時，請問該公司的製造費用為： a. $50,000 多分攤 b. $50,000 少分攤 c. $60,000 多分攤 d. $60,000 少分攤 分攤製造費用 $4.00 /小時 × 290,000 小時 = $1,160,000 少分攤製造費用 $1,210,000 - $1,160, = $50,000 The correct answer is $50,000 underapplied overhead. Tiger incurred $1,210,000 of actual overhead but applied only $1,160,000, thus the company underapplied its overhead costs during the period.

59 少或多分攤製造費用的處理 或 $30,000 可以分攤至這些帳戶 $30,000 可以直接 結轉至銷貨成本 銷貨成本 Pear公司的方法
3-59 少或多分攤製造費用的處理 $30,000 可以直接 結轉至銷貨成本 銷貨成本 Pear公司的方法 在製品 製成品 銷貨成本 $30,000 可以分攤至這些帳戶 或 There are two ways to dispose of over- or underapplied overhead. The more complex approach is to allocate a portion of the over- or underapplied overhead to work in process inventory, finished goods inventory, and cost of goods sold. The allocation would be based on the relative dollar value in each of the three accounts involved. An easier way to deal with the problem, and the method PearCo uses, is to adjust cost of goods sold for the entire amount of the over- or underapplied overhead.

60 少或多分攤製造費用的處理 Pear公司 銷貨成本 Pear公司 製造費用 未調整餘額 實際製造費用 $650,000
3-60 少或多分攤製造費用的處理 Pear公司 銷貨成本 Pear公司 製造費用 未調整餘額 實際製造費用 $650,000 分攤至生產批次的製造費用 $680,000 $30,000 Part I We know that PearCo applied $680,000 of overhead but incurred only $650,000 of actual overhead. The manufacturing overhead account has a $30,000 credit balance, representing the overapplied overhead during the year. PearCo chooses to adjust cost of goods sold for the entire amount. Part II The adjustment necessary at the end of the year is to debit the manufacturing overhead account for $30,000, and credit, or reduce, cost of goods sold by the same amount. 調整後餘額 $30,000 多分攤

61 假設已經分攤至在製品期末存貨、製成品期末存貨、以及銷貨成本的製造費用如下:
3-61 將多或少分攤製造費用分攤至各帳戶 假設已經分攤至在製品期末存貨、製成品期末存貨、以及銷貨成本的製造費用如下: We may elect to allocate the over- or underapplied overhead to ending Work in Process Inventory, ending Finished Goods Inventory, and Cost of Goods Sold. Let’s assume that at the end of the period PearCo had the following overhead costs in each of the accounts shown.

62 將多或少分攤製造費用分攤至各帳戶 我們可以將 $30,000 多分攤製造費用 分攤至以下各帳戶:
3-62 將多或少分攤製造費用分攤至各帳戶 我們可以將 $30,000 多分攤製造費用 分攤至以下各帳戶: We will complete the following allocation of the $30,000 of overapplied overhead. We will reduce ending Work in Process Inventory by $3,000, Finished Goods Inventory by $9,000, and Cost of Goods Sold for the period by $18,000.

63 3-63 將多或少分攤製造費用分攤至各帳戶 The journal entry to record the allocation is to debit Manufacturing Overhead for $30,000, credit Work in Process Inventory for $3,000, credit Finished Goods Inventory for $9,000, and credit Cost of Goods Sold for $18,000.

64 多分攤與少分攤製造費用 – 摘要 Pear公司的方法
3-64 多分攤與少分攤製造費用 – 摘要 Pear公司的方法 We have provided a good study aid for dealing with overapplied or underapplied overhead. We have shown the impact of both the allocation approach to the solution to the problem and the direct adjustment to cost of goods sold approach. It is a good idea to review this chart before your next exam.

65 隨堂測驗  多分攤製造費用對Pear公司的營業淨利將會有何影響? a. 營業淨利將會增加 b. 營業淨利不受影響 c. 營業淨利將會減少
3-65 隨堂測驗  多分攤製造費用對Pear公司的營業淨利將會有何影響? a. 營業淨利將會增加 b. 營業淨利不受影響 c. 營業淨利將會減少 Give this question some thought before deciding on your answer.

66 隨堂測驗  多分攤製造費用對Pear公司的營業淨利將會有何影響? a. 營業淨利將會增加 b. 營業淨利不受影響 c. 營業淨利將會減少
3-66 隨堂測驗  多分攤製造費用對Pear公司的營業淨利將會有何影響? a. 營業淨利將會增加 b. 營業淨利不受影響 c. 營業淨利將會減少 How did you do?

67 多個預計製造費用分攤率 目前為止，我們皆假設只有一個單一預計製造費用分攤率，稱為全廠製造費用分攤率。 大型企業常常使用多個預計製造費用分攤率
3-67 多個預計製造費用分攤率 目前為止，我們皆假設只有一個單一預計製造費用分攤率，稱為全廠製造費用分攤率。 大型企業常常使用多個預計製造費用分攤率 或許比較複雜， 但是 . . . 因為這樣的方式可反映各部門間的差異，所以可能比較精確。 Part I We have assumed that the company has used one single predetermined overhead rate for the entire factory. Part II Many large companies use multiple predetermined overhead rates. Part III Using multiple overhead rates can create more complexity. However, the use of multiple rates promotes greater accuracy in the allocation process because it gives formal recognition to differences across departments in how overhead costs are incurred.

68 服務業的分批成本法 分批成本法運用在多種不同的服務業
3-68 服務業的分批成本法 分批成本法運用在多種不同的服務業 In a law firm, each client represents a job. Legal forms and similar inputs represent direct materials. The time expended by attorneys represents direct labor. The costs of secretaries, clerks, rent, depreciation, and so forth, represent the overhead.

69 3-69 資訊科技的使用 科技在分批成本制度裡扮演重要角色。使用人力之事務性工作容易產生無效率與不準確的情況，若將條碼科技與電子資料交換 (EDI) 或網路程式語言( 可擴展標示語言；XML)配合使用時，可以消除人力事務性工作的無效率與不準確性。 As in any area of business, technology may play an important role in the accounting process. New, easier to use, programming languages and the mastery of microcomputers help spread technology throughout the organization.

70 3-70 預計製造費用分攤率與產能 附錄 3A Appendix 3A: The Predetermined Overhead Rate and Capacity

71 瞭解以期間內的完全產能作業量，而非以估計作業量計算預計製造費用分攤率的意涵。
3-71 學習目標 9 (附錄 3A) 瞭解以期間內的完全產能作業量，而非以估計作業量計算預計製造費用分攤率的意涵。 Learning objective number 9 is to understand the implications of basing the predetermined overhead rate on activity at capacity rather than on estimated activity for the period.

72 預計製造費用分攤率與完全產能 利用分攤基礎的估計作業量計算預計製造費用分攤率一直受到批評，理由如下：
3-72 預計製造費用分攤率與完全產能 利用分攤基礎的估計作業量計算預計製造費用分攤率一直受到批評，理由如下： 若依據估計作業量計算預計製造費用分攤率，產品成本會隨著估計作業水準變動而上下波動。 若依據估計作業量計算預計製造費用分攤率，產品必須背負它們未使用資源的成本。 There are two major criticisms of calculating the predetermined overhead rate based on estimated amounts. The first is that the predetermined rate creates problems when actual levels of activity are different from estimated, or budgeted, amounts. The second is that in some cases basing the predetermined overhead rate on estimated amounts charges products for costs that they do not use.

73 若改採分攤基礎在完全產能下的估計總作業量來計算預計製造費用分攤率，就可以解決上述問題。
3-73 預計製造費用分攤率 – 以產能為基礎 若改採分攤基礎在完全產能下的估計總作業量來計算預計製造費用分攤率，就可以解決上述問題。 讓我們看看差異在哪裡吧！ We can minimize the criticisms by basing estimated total units in the allocation base at capacity levels of activity.

74 3-74 一個例子 設備每年租金 $100,000，完全產能下可生產 50,000 單位，該公司估計明年將產銷 40,000 單位 。請問預計製造費用分攤率為何? Here is a rather simple example where a company leases a piece of equipment for $100,000 per year. Full capacity at the company is 50,000 units of output. Management estimates that 40,000 units will be produced and sold in the coming year. Let’s calculate the predetermined overhead rate.

75 3-75 一個例子 設備每年租金 $100,000，完全產能下可生產 50,000 單位，該公司估計明年將產銷 40,000 單位 。請問預計製造費用分攤率為何? 傳統法 = $2.50/單位 $100,000 40,000 = Part I Under the traditional method we have used in this chapter, the predetermined overhead rate will be $2.50. We divide the total cost of $100,000 by the estimated level of activity, 40,000 units. Part II Under the capacity approach, the predetermined overhead rate is $2.00 per unit. We divide the total cost of $100,000 by production at capacity, 50,000 units. 產能法 = $2.00/單位 $100,000 50,000 =

76 3-76 隨堂測驗  位於Woodinville的Crest葡萄酒廠租了一部軟木塞自動塞瓶機，每年租金$100,000，在完全產能下，該部機器每年可以完成50,000箱酒的塞瓶工作，該公司估計明年將可以生產並銷售40,000箱酒，如果根據葡萄酒的生產估計箱數計算，請問預計製造費用分攤率是多少？ a. $2.00/箱 b. $2.50/箱 c. $4.00/箱 Based on the information given, what is the predetermined overhead rate using the traditional method?

77 3-77 隨堂測驗  位於Woodinville的Crest葡萄酒廠租了一部軟木塞自動塞瓶機，每年租金$100,000，在完全產能下，該部機器每年可以完成50,000箱酒的塞瓶工作，該公司估計明年將可以生產並銷售40,000箱酒，如果根據葡萄酒的生產估計箱數計算，請問預計製造費用分攤率是多少？ a. $2.00 /箱 b. $2.50 /箱 c. $4.00 /箱 The correct answer is $2.50 per case. How did you do?

78 3-78 隨堂測驗  位於Woodinville的Crest葡萄酒廠租了一部軟木塞自動塞瓶機，每年租金$100,000，在完全產能下，該部機器每年可以完成50,000箱酒的塞瓶工作，該公司估計明年將可以生產並銷售40,000箱酒，如果根據葡萄酒完全產能生產箱數計算，請問預計製造費用分攤率是多少？ a. $2.00/箱 b. $2.50/箱 c. $4.00/箱 Now calculate the predetermined overhead rate using the capacity approach.

79 3-79 隨堂測驗  位於Woodinville的Crest葡萄酒廠租了一部軟木塞自動塞瓶機，每年租金$100,000，在完全產能下，該部機器每年可以完成50,000箱酒的塞瓶工作，該公司估計明年將可以生產並銷售40,000箱酒，如果根據葡萄酒完全產能生產箱數計算，請問預計製造費用分攤率是多少？ a. $2.00/箱 b. $2.50/箱 c. $4.00/箱 Did you get the correct answer of $2.00 per case?

80 隨堂測驗  a. 當作業率下降時，預計製造費用分攤率提高 b. 預計製造費用分攤率維持不變; 它不會因作業 量變動而受到影響
3-80 隨堂測驗  計算預計製造費用分攤率時，若將完全產能產量置於分母，當預計的作業水準下降時，對預計製造費用分攤率有何影響? a. 當作業率下降時，預計製造費用分攤率提高 b. 預計製造費用分攤率維持不變; 它不會因作業 量變動而受到影響 c. 當作業率下降時，預計製造費用分攤率也下降 Recall your answers to the previous questions and answer this question about changes in the predetermined overhead rate.

81 隨堂測驗  提高 b.預計製造費用分攤率維持不變; 它不會因作業 量變動而受到影響. c.當作業量下降時，預計製造費用分攤率也下降
3-81 隨堂測驗  計算預計製造費用分攤率時，若將完全產能產量置於分母，當預計的作業水準下降時，對預計製造費用分攤率有何影響? a. 當作業量下降時，預計製造費用分攤率 提高 b.預計製造費用分攤率維持不變; 它不會因作業 量變動而受到影響. c.當作業量下降時，預計製造費用分攤率也下降 The predetermined overhead rate stays the same and is not affected by changes in the level of activity.

82 隨堂測驗  b. 預計製造費用分攤率維持不變; 它不會因作業量變動 而受到影響 c. 當作業率下降時，預計製造費用分攤率也下降
3-82 隨堂測驗  計算預計製造費用分攤率時，若將估計作業量置於分母，當預計的作業水準下降時，對預計製造費用分攤率有何影響? a.當作業率下降時，預計製造費用分攤率提高 b. 預計製造費用分攤率維持不變; 它不會因作業量變動 而受到影響 c. 當作業率下降時，預計製造費用分攤率也下降 Now, take that same information and answer this questions assuming the traditional approach is used by the company.

83 隨堂測驗  a. 當作業率下降時，預計製造費用分攤率 提高 b. 預計製造費用分攤率維持不變; 它不會 因作業量變動 而受到影響
3-83 隨堂測驗  計算預計製造費用分攤率時，若將估計作業量置於分母，當預計的作業水準下降時，對預計製造費用分攤率有何影響? a. 當作業率下降時，預計製造費用分攤率 提高 b. 預計製造費用分攤率維持不變; 它不會 因作業量變動 而受到影響 c. 當作業率下降時，預計製造費用分攤率 也下降 Now we know that the predetermined overhead rate goes up when activity goes down.

84 3-84 編製損益表-完全產能 Critics suggest that the underapplied overhead that results from idle capacity should be disclosed on the income statement as the cost of unused capacity  a period expense. Look carefully at the income statement on this slide prepared using the capacity approach to calculate the predetermined overhead rate. Notice the disclosure of the $20,000 cost of idle capacity that is recorded as a period expense. This cost is incurred because we were not able to fully utilize our capacity. Using a measure of capacity in the denominator of the predetermined overhead rate enables this type of disclosure.

85 3-85 編製損益表-傳統法 Here is the income statement using the traditional approach. Notice that cost of goods sold is charged with the cost of idle capacity. Using the estimated or budgeted amount of the allocation base in the denominator of the predetermined overhead rate calculation does not allow for disclosure of the idle capacity. In this example, underapplied overhead is not treated as a period expense, but instead, it is allocated to the work in process, finished goods, and/or cost of goods sold.

86 3-86 第三章結束 End of chapter 3.