單位成本計算中報廢部分如何處理？

abnormal loss產(chǎn)生的殘值為什么不能抵減成本呢

Losses with disposal costs 2021-10-30 16:56:57

問題來源：

4. Losses with disposal costs

原則：

?Only the disposal costs of normal loss includes into process account.

?The disposal costs of abnormal loss includes into abnormal loss account.

Example：

Inputs = 1,000 units, at a cost of $4,500

Normal loss = 10%

There are no opening and closing inventories

Outputs = 860 units, at disposal cost = $0.9 per unit

Costs incurred	=	$4,500+$0.9×100	=	$5.1 per unit
Expected output		1,000 units×90%

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瞿老師

2021-10-31 14:47:10 933人瀏覽

哈嘍！努力學(xué)習(xí)的小天使：

報廢掉的部分分為 normal loss和abnormal loss,。

根據(jù)規(guī)定，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,。

據(jù)該此處理方法,，abnormal loss產(chǎn)生的殘值不能抵減成本,，而是要沖減當(dāng)期費(fèi)用,。

每個努力學(xué)習(xí)的小天使都會有收獲的，加油,！

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