Topic: 麻烦懂成本会计的进来帮个忙。 @枫下论坛 The Rolia Forum

麻烦懂成本会计的进来帮个忙。 -rosedew226(ange); 2014-7-19 {2307} (#81369@41)
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

先查去年的审计报告，看公司会计政策和P&L notes有没有相关条目。找不到再问auditor。 -pingle(苹果); 2014-7-20 (#81372@41)

找了，只是发现年底做了调账而已，看来只有问Auditor 了。有懂这个的帮忙告知一下， predetermined rate 是直接在系统里setup 好了的吗 -rosedew226(ange); 2014-7-20 (#81374@41)

Don't know your company's procedures. The predetermined overhead rate should have been setup in the system if the previous cost accountant have it done. -gingerflower(Gingerflower); 2014-7-20 {119} (#81375@41)
Ask your boss how often to update the standard overhead rate, usually once a year, depends on your company's business.

看到乱七八糟的帐我就很兴奋。苹果说得对，要看去年的审计报告包括notes，再查查你前任有没有任何memo或者working paper留下来。account reconciliation也可以做做如果有时间的话。 -gohomenextyear(小绿); 2014-7-20 {93} (#81373@41)
我的经验也是零售和服务业，正打算跳槽到manufacturing。刚好你的case我也想知道。
坐等高手解释！

呵呵，她的那个可能是这样。直接的人工，材料，器械损耗全算在COGS下。其他的安比例。比如全部房租18832这个记载operating expenses rent。production area房租占8332，她月末做个JE DR RENT COS 8332 CR ABSROP 8332. 虽然相互抵消，但反应真实COGS。 -assistant(不小心白头到老); 2014-7-25 (#81419@41)
我该说总P/L report 上抵消，但每种产品的P/L 上反映真实。可能年末还要一个JE allocate overhead 到总账上。 -assistant(不小心白头到老); 2014-7-25 (#81420@41)

学习了~~~这个不熟。要努力ing~~~~ -gohomenextyear(小绿); 2014-7-25 (#81422@41)

互相学习，互相学习。 -assistant(不小心白头到老); 2014-7-26 (#81424@41)

resolved! -rosedew226(ange); 2014-7-26 {269} (#81426@41)
Thanks for response and i have this resolved by contacting CA firm。 Predetermined overhead rate is 100 per labour hrs. System keep track of the hrs allocated and apply the overhead to different inventory .Absorption account is used to offset overhead has been applied.