本文发表在 rolia.net 枫下论坛背景先介绍一下，刚跳巢到一家小型的生产企业，原来一直做零售业，所以对生产企业的成本会计不是很熟悉，我的前任是被开除的，我的问题在新的公司无人可回答，只有自己慢慢摸索。
在公司的income statement 上，COGS 下面有一个账户叫做LABOUR/OVERHEAD ABSORPTION .由此我推断公司是用ABSORPTION COST INSTEAD OF VARIABLE COST.自己回家查了些资料， 对于这个陈本计算方法有了初步的了解，但不知道理解的对不对，还请各位帮帮忙。我的理解有一下几点，错误的地方请大家指正。
1. 公司需要有一个pre-determined overhead rate , this rate has been set up in accounting system and automatically add to work in process and finished goods cost ( inventory cost).
2. From previous income statement , every month Account-labour/overhead absorption has a credit balance. From my understanding , this is the difference between overhead applied to inventory based on pre-determined rate and actual overhead exp.This is done by month end adjustment .
3.Over head applied 是根据 machine hrs 或者是labour hrs 吗？
4.这个我可以问年底给公司做审计的CA firm 吗？
我把公司去年某个月的COGS 部分报表贴上来给大家看看， 请大家帮忙分析一下。当然数字改动了。
Cost of Sales
Airway Management Inventory 185,215
Cylinders & Respiratory 723
Trauma & First Responder 4,371
Sales Promotion Inventory 1,353
Production Parts Inventory 51,294
Production Rework (Gain)/Loss (5,735)
Labour & Overhead Absorp'n (106,253)
Machine Shop Wages 19,925
Assembly Wages 32,580
Assembly Salaries 14,854
Machine Shop Expenses 3,016
Misc. Manufacturing Expense 2,274
Repairs & Maintenance 2,068
Freight Out & Delivery 2,572
Customs/Duty/Brokerage - Canada 1,024
Freight In & Delivery 8,106
Light, Heat & Power - C.O.S 2,477
Rent - C.O.S. Portion 8,832
Insurance 369
Quality Control 6,120
Depreciation - Machine Shop 3,179
Depreciation - Mould & Dies 60
Depreciation - Production Equi 273
Depreciation - R & D Equipment 10
Total Cost of Sales 238,705
GROSS MARGIN 212,771 47.1%
另外因为前任的失误， 不小心把GL MODULE 里的资料之保存了14 个月， 他在任的时候（在任１１个月）帐做的乱七八招，都是等CA firm 来审计的时候给调的帐 ，我连怎么查都没头绪了。还请给位给些意见，谢谢了。更多精彩文章及讨论，请光临枫下论坛 rolia.net
在公司的income statement 上，COGS 下面有一个账户叫做LABOUR/OVERHEAD ABSORPTION .由此我推断公司是用ABSORPTION COST INSTEAD OF VARIABLE COST.自己回家查了些资料， 对于这个陈本计算方法有了初步的了解，但不知道理解的对不对，还请各位帮帮忙。我的理解有一下几点，错误的地方请大家指正。
1. 公司需要有一个pre-determined overhead rate , this rate has been set up in accounting system and automatically add to work in process and finished goods cost ( inventory cost).
2. From previous income statement , every month Account-labour/overhead absorption has a credit balance. From my understanding , this is the difference between overhead applied to inventory based on pre-determined rate and actual overhead exp.This is done by month end adjustment .
3.Over head applied 是根据 machine hrs 或者是labour hrs 吗？
4.这个我可以问年底给公司做审计的CA firm 吗？
我把公司去年某个月的COGS 部分报表贴上来给大家看看， 请大家帮忙分析一下。当然数字改动了。
Cost of Sales
Airway Management Inventory 185,215
Cylinders & Respiratory 723
Trauma & First Responder 4,371
Sales Promotion Inventory 1,353
Production Parts Inventory 51,294
Production Rework (Gain)/Loss (5,735)
Labour & Overhead Absorp'n (106,253)
Machine Shop Wages 19,925
Assembly Wages 32,580
Assembly Salaries 14,854
Machine Shop Expenses 3,016
Misc. Manufacturing Expense 2,274
Repairs & Maintenance 2,068
Freight Out & Delivery 2,572
Customs/Duty/Brokerage - Canada 1,024
Freight In & Delivery 8,106
Light, Heat & Power - C.O.S 2,477
Rent - C.O.S. Portion 8,832
Insurance 369
Quality Control 6,120
Depreciation - Machine Shop 3,179
Depreciation - Mould & Dies 60
Depreciation - Production Equi 273
Depreciation - R & D Equipment 10
Total Cost of Sales 238,705
GROSS MARGIN 212,771 47.1%
另外因为前任的失误， 不小心把GL MODULE 里的资料之保存了14 个月， 他在任的时候（在任１１个月）帐做的乱七八招，都是等CA firm 来审计的时候给调的帐 ，我连怎么查都没头绪了。还请给位给些意见，谢谢了。更多精彩文章及讨论，请光临枫下论坛 rolia.net