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教育部职业教育与成人教育司推荐教材配套用书·财经商贸类职业培训用书:成本费用业务处理

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教育部职业教育与成人教育司推荐教材配套用书·财经商贸类职业培训用书:成本费用业务处理

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《成本费用业务处理》是教育部职业教育与成人教育司推荐教材配套用书、财经商贸类职业培训用书。《成本费用业务处理》包括4个单元共11个学习任务,分别介绍制造业企业三种最基本的产品成本计算方法和期间费用的核算。其中,第1单元的品种法全面介绍企业从费用发生至期末结转完工产品成本全过程的账务处理,这是《成本费用业务处理》的重点;第2单元介绍分批法,第3单元介绍分步法,包括逐步结转分步法和平行结转分步法,这两个单元重点介绍分批法和分步法在成本计算上与品种法的不同之处;第4单元介绍期间费用的发生及期末结转的账务处理。
《成本费用业务处理》既可作为中等职业学校财经专业的教学用书,也可作为在职人员培训用书或供其自学财会知识之用。
Catalogue

第1单元 采用品种法计算产品成本
基础知识
任务1.1 归集日常发生的生产费用
活动1.1.1 支付职工培训费
活动1.1.2 购买办公用品
活动1.1.3 支付设备的维修费
活动1.1 _4报销差旅费
任务1.2 月末归集和分配要素费用
活动1.2.1 分摊财产保险费
活动1.2.2 分配动力费用
活动1.2.3 分配水费
活动1.2.4 分配原材料费用
活动1.2.5 分配周转材料费用
活动1.2.6 分配职工薪酬
活动1.2.7 计提固定资产折旧
任务1.3 月末分配辅助生产费用和制造费用
活动1.3.1 分配辅助生产费用
活动1.3.2 分配制造费用
任务1.4 月末计算并结转完工产品成本
活动 计算并结转完工产品成本

第2单元 采用分批法计算产品成本
基础知识
任务 采用分批法计算产品成本

第3单元 采用分步法计算产品成本
基础知识
任务3.1 采用逐步结转分步法计算产品成本
任务3.2 采用平行结转分步法计算产品成本

第4单元 核算期间费用
基础知识
任务4.1 支付财务费用
活动4.1.1 支付银行手续费
活动4.1.2 支付生产周转借款利息
任务4.2 支付销售费用
活动4.2.1 支付广告费
活动4.2.2 支付销售门市部租金
任务4.3 支付管理费用
活动4.3.1 支付业务招待费
活动4.3.2 摊销无形资产
任务4.4 结转期间费用
活动 结转期间费用
Book Abstract

生产特点不同,对成本进行管理的要求也不一样,而生产特点和管理要求又必然对产品成本计算产生影响。这一影响主要表现在对成本计算对象的确定、产品成本计算期的确定、生产费用在完工产品与在产品之间分配的处理等方面。
成本计算对象,就是生产费用归集的对象。成本计算对象的确定,是设置产品成本明细账、归集生产费用、计算产品成本的前提,是构成成本计算方法的主要标志。成本计算期,是指每间隔多长时间计算一次成本。不同的成本计算对象、成本计算期和生产费用在完工产品与在产品之间分配的处理不同,形成了不同的成本计算方法。产品成本计算的基本方法有品种法、分批法和分步法。
2.认识品种法
2.1品种法的特点品种法,是指以产品品种作为成本计算对象,归集和分配生产费用,计算产品成本的一种方法。品种法成本计算的特点如下:
(1)成本计算对象。品种法以产品品种为成本计算对象,根据产品品种开设基本生产成本明细账,并按成本项目开设专栏归集各种费用,计算产品成本。
如果企业只生产一种产品,则只按该产品开设一个基本生产明细账,全部生产费用直接计人该产品生产成本明细账的有关成本项目中,不存在在各种成本核算对象之间分配费用的问题。如果企业生产多种产品,基本生产成本明细账要按照产品的品种分别开设。在这种情况下,企业发生的生产费用,能够分清是哪种产品耗用的,可以直接计入该产品的基本生产成本明细账对应的成本项目;分不清哪种产品耗用的,就要采用适当的方法在受益产品之间进行分配,然后分别计人各产品基本生产成本明细账相应的成本项目中。
(2)成本计算期。品种法适用于大量、大批生产,其生产是不断地重复、连续进行,不能在产品制造完工时立即计算成本,因而成本计算一般是定期于每月月末进行。所以品种法的成本计算期与会计报告期一致,但与生产周期不一致。
(3)生产费用在完工产品与在产品之间的分配。采用品种法计算产品成本,如果属于单步骤生产,生产周期较短,一般没有在产品或在产品数量很少,所以不需要计算在产品成本;如果属于多步骤生产,由于其生产工艺过程是由若干个生产步骤构成,因而,月末在产品数量相对较多,这就需要选择一定的分配方法将生产费用在完工产品与在产品之间进行分配。

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