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麻烦懂成本 会计的进来帮个忙。

rosedew226 (ange)
本文发表在 rolia.net/zh 相约加拿大网上社区枫下论坛
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。
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(#81369@41)
2014-7-19 -05:00
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