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計(jì)算單位成本時(shí)如何處理報(bào)廢部分,？

這里為什么是減600，而不是減1000,，不是所有損失的產(chǎn)品都可以賣1塊錢嗎




Losses with scrap value 2021-10-30 16:19:42

問(wèn)題來(lái)源：

3. Losses with scrap value

Scrap is “Discarded material having some value”.

The scrap value of normal loss is usually deducted from the cost of materials.

The scrap value of abnormal loss (or abnormal gain) is usually set off against its cost, in an abnormal loss (abnormal gain) account.

Example: 3,000 units of material are input to a process. Process costs are as follows:

Material: $11,700

Conversion costs: $6,300

Output is 2,000 units. Normal loss is 20% of input.

The units of loss could be sold for $1 each.

Required: prepare a process account and the appropriate abnormal loss/gain account.

Solution:

Step 1: determine output and losses

 

 

units

Actual Loss 

3,000 units-2000units

1,000

Normal Loss

3,000units × 20%

600

Abnormal loss

 

400

Step2: calculate cost per unit of output and losses

Costs incurred

=

   ($11,700 - $600)+$6,300

=

$7.25 per unit

Expected output

       3,000 units × 80%

Scrap value of normal loss = 600*$1 = $600

Scrap value of abnormal loss = 400*$1 = $400

Step3: calculate total cost of output and losses 

 

$

Cost of output

2,000 units × $7.25

14,500

Normal loss

600 units ×$1

600

Abnormal loss

400 units × $7.25

2,900

Total cost

 

18,000

Step4: complete accounts(1)



Step4: complete accounts(2)



 



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瞿老師

2021-10-31 14:06:44 1498人瀏覽

哈嘍,！努力學(xué)習(xí)的小天使：

根據(jù)老師之前所講，報(bào)廢掉的部分分為 normal loss和abnormal loss,。

其殘值的處理方法分別為：

normal loss將從成本中抵減掉,；

abnormal loss將沖減當(dāng)期的費(fèi)用,。

由此可知這道題這里的成本只扣減normal loss的600.

詳細(xì)請(qǐng)看本節(jié)0:00-3:00的內(nèi)容。

每個(gè)努力學(xué)習(xí)的小天使都會(huì)有收獲的,，加油,！
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