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制度設計: 分批成本法 第三章 Mc. Graw-Hill/Irwin Copyright © 2008, The Mc. Graw-Hill Companies, Inc.
3 -6 產品成本制度種類 分步成本 法 v v v 分批成本 法 Many different products are produced each period. 企業例子: Products are manufactured to order. 1. Boeing (製造飛機) unique nature of each order )requires tracing or 2. The Bechtel International (大型建築 allocating costs to each job, and maintaining cost 3. records Walt Disney Studios (影片製作) for each job. Mc. Graw-Hill/Irwin Copyright © 2008, The Mc. Graw-Hill Companies, Inc.
3 -7 比較分步與分批成本法 Mc. Graw-Hill/Irwin Copyright © 2008, The Mc. Graw-Hill Companies, Inc.
3 -10 學習目標 2 瞭解分批成本制度 使用的表單 Mc. Graw-Hill/Irwin Copyright © 2008, The Mc. Graw-Hill Companies, Inc.
3 -14 衡量直接材料成本 Will E. Delite Mc. Graw-Hill/Irwin Copyright © 2008, The Mc. Graw-Hill Companies, Inc.
3 -15 衡量直接材料成本 Mc. Graw-Hill/Irwin Copyright © 2008, The Mc. Graw-Hill Companies, Inc.
3 -16 衡量直接人 成本 Mc. Graw-Hill/Irwin Copyright © 2008, The Mc. Graw-Hill Companies, Inc.
3 -17 分批成本會計 Mc. Graw-Hill/Irwin Copyright © 2008, The Mc. Graw-Hill Companies, Inc.
3 -24 分批成本會計 Mc. Graw-Hill/Irwin Copyright © 2008, The Mc. Graw-Hill Companies, Inc.
3 -25 分批成本會計 Mc. Graw-Hill/Irwin Copyright © 2008, The Mc. Graw-Hill Companies, Inc.
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 Mc. Graw-Hill/Irwin Copyright © 2008, The Mc. Graw-Hill Companies, Inc.
3 -37 成本流程 – 原料進貨記入存貨帳戶裡 Mc. Graw-Hill/Irwin Copyright © 2008, The Mc. Graw-Hill Companies, Inc.
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 Mc. Graw-Hill/Irwin Copyright © 2008, The Mc. Graw-Hill Companies, Inc.
3 -45 分攤製造費用至生產批次時， 在製品就會增加。. Mc. Graw-Hill/Irwin Copyright © 2008, The Mc. Graw-Hill Companies, Inc.
3 -48 學習目標 6 編製製成品成本表與 銷貨成本表 Mc. Graw-Hill/Irwin Copyright © 2008, The Mc. Graw-Hill Companies, Inc.
3 -50 完 單位轉出 當生產批次完 時，就將製成品成本由 在製品轉至製成品。 Mc. Graw-Hill/Irwin Copyright © 2008, The Mc. Graw-Hill Companies, Inc.
3 -63 將多或少分攤製造費用分攤至各帳戶 Mc. Graw-Hill/Irwin Copyright © 2008, The Mc. Graw-Hill Companies, Inc.
3 -64 多分攤與少分攤製造費用 – 摘要 Pear公司的方法 Mc. Graw-Hill/Irwin Copyright © 2008, The Mc. Graw-Hill Companies, Inc.
3 -68 服務業的分批成本法運用在多種不同的服務業 Mc. Graw-Hill/Irwin Copyright © 2008, The Mc. Graw-Hill Companies, Inc.
預計製造費用分攤率與產能 附錄 3 A Mc. Graw-Hill/Irwin Copyright © 2008, The Mc. Graw-Hill Companies, Inc.
3 -84 編製損益表-完全產能 Mc. Graw-Hill/Irwin Copyright © 2008, The Mc. Graw-Hill Companies, Inc.
3 -85 編製損益表-傳統法 Mc. Graw-Hill/Irwin Copyright © 2008, The Mc. Graw-Hill Companies, Inc.
3 -86 第三章結束 Mc. Graw-Hill/Irwin Copyright © 2008, The Mc. Graw-Hill Companies, Inc.
