成本會計系統
成本會計是指爲了求得產品的總成本和單位成本而覈算全部生產費用的會計。成本會計的中心內容爲成本覈算。接下來小編爲大家整理了成本會計系統，希望對你有幫助哦!
Cost accounting systems provide timely unit product costs through the use of perpetual inventory procedures and predetermined factory overhead rates. To introduce the basic ideas of cost accounting system, we present a simplified illustration to show the flow of product costs as follows:
成本會計系統通過使用永續盤存制和預定的製造費用分配率定期提供產品的單位成本。爲了介紹成本會計系統的基本概念，現舉一個簡例來表述產品成本流程如下：
Acquisition of Materials:Materials inventory account rather than purchases account will be debited under a perpetual inventory system. Both raw materials and factory supplies are included in the inventory account. Materials ledger cards for each type of material or factory supply used make up the subsidiary record.(All figures are assumed)
材料的取得：在永續盤存制下，將借記材料盤存賬戶而非購料賬戶。原料和工廠用物料都包括在盤存賬戶中。爲每一類原料設置的材料分類卡構成了輔助記錄。(數字都是假設的)
(1) Materials Inventory 1,000
Accounts Payable 1,000
(1)材料盤存 1,000
應付賬款 1,000
Recording Factory Payroll:The total factory payroll includes both direct and indirect labor. 工廠工薪的記錄：工廠工薪總額中包括直接人工和間接人工。
(2)Factory Payroll 6,000
Factory Payroll Payable 6,000 (2)工廠工薪 6,000
應付工廠工薪 6,000
Recording Other Factory Costs as Overhead:Various items other than materials and labor costs are charged to Factory Overhead account.
其他工廠成本記錄爲製造費用：除材料和人工成本以外的各個項目記入製造費用賬戶。
(3) Factory Overhead 800
Accumulated Depreciation 200
Prepaid Insurance 150
Accrued Utilities Payable 100
Various Accounts 350 (3)製造費用 800
累計折舊 200
預付保險費 150
應計未付公用事業費100
其他各賬戶 350
At this point, all product costs have been accumulated into debit balances in the Materials Inventory, Factory Payroll, and Factory Overhead account. We are now ready to trace these costs through Work in Process and Finished Goods to the Cost of Goods Sold account.
這時，產品的全部成本已累積爲材料盤存，工廠工薪和製造費用等賬戶的借方餘額。現在就可以跟蹤這些成本，通過在製品和製成品賬戶轉至銷貨成本賬戶。
Recording Requisitions of Raw Materials and Factory Supplies:This entry reflects the requisition (evidenced by the material requisitions) of all materials to be used in production. Raw materials(or direct materials) are charged directly to the Work in Process account. Costs of factory supplies(or indirect materials) become part of factory overhead.
原料和工廠用物料領用的記錄：這筆記錄反映將在生產中耗用的全部材料的領用(由領料單證明)。原料(即直接材料)應直接借記在製品賬戶，工廠用物料(即間接材料)的成本則成爲製造費用的一部分。
(4) Work in Process 600
Factory Overhead 200
Materials Inventory 800 (4)在製品 600
製造費用 200
材料盤存 800
Recording Distribution of Factory Payroll:Work in Process is debited for the direct labor and Factory Overhead is debited for the indirect labor. The total factory payroll is distributed, leaving a zero balance in the Factory Payroll account. The division of total factory payroll into direct and indirect labor is based on a detailed analysis of the job description, wage rates and hours worked of each employee (evidenced by such documents as the time tickets).
工廠工薪分配的記錄：直接人工應借記在製品賬戶，間接人工則借記製造費用賬戶。工廠工薪的總額既已分配，工廠工薪賬戶留下的餘額就等於零，把工廠工薪總額區分爲直接人工和間接人工，要根據對工作說明，工資率以及每一僱員的工作時數的詳細分析(由計時單這樣一些憑證證明)。
(5) Work in Process 500
Factory overhead 100
Factory payroll 600 (5)在製品 500
製造費用 100
工廠工薪 600
Recording Application of Factory Overhead:Most firms do not apply the actual amount of overhead incurred each period to the goods manufactured during that period. Instead, overhead is applied at average rates that reflect estimates of total annual production volume and total overhead costs for the year. Predetermined overhead rates are computed by estimating the coming year’s total factory overhead cost and dividing it by an estimate of some unit of activity (such as direct labor hours, direct labor costs or factory machine hours ).
製造費用分配的記錄：大多數企業不是按照每期實際發生的製造費用金額分配於該期內製造的產品，而是按照反映全年總產量和全年製造費用總額估計數的平均分配率來分配製造費用。在計算預定製造費用分配率時，要估計翌年的製造費用總額，而後除以某種估計的工作量(例如直接人工小時，直接人工成本，或工廠機器工作小時)。
(6) Work Process 1,200
Factory Overhead 1,200
(240% of direct labor cost) (6)在製品 1,200
製造費用 1,200
(直接人工成本的240%)
Recording Completed Production:This entry reflects the assignment of costs to completed production and the transfer of those costs from Work in Process to Finished Goods.
完工產品的記錄：這一分錄反映分配於完工產品的成本，並把這些成本從在製品賬戶轉入製成品賬戶。
(7) Finished Goods 2,000
Work in Process 2,000
(7)製成品 2,000
在製品 2,000
Suppose that the firm produces a single product and the units completed in that period are 1,000 the unit product cost would be $2.
假設該企業只生產一種產品，當期的完工產量爲1,000件，則產品單位成本爲$2.
Recording Cost of Goods Sold:This entry transfers the cost of finished products sold (700 unit @ $2) to the Cost of Goods Sold account.
銷貨成本的記錄：這一分錄將已出售的製成品成本(700件@$2)轉入銷貨成本賬戶。
(8) Cost of Goods Sold 1,400
Finished Goods 1,400 (8)銷貨成本 1,400
製成品 1,400
Under-or overapplied overhead (an overapplied overhead $50 in our example ) is expected at the end of interim accounting periods and is shown as deferred debits or credits on interim balance sheets. If the amount is immaterial, it is closed to Cost of Goods Sold at year-end; if material, it may be allocated among the Work in Process, Finished Goods and Cost of Goods Sold accounts.
在年度內各會計期期末，可望出現少分配或多分配製造費用(例中爲多分配製造費用$50，在中期資產負債表上列示爲遞延借項或遞延貸項。如金額不大，在年終時將結轉於銷貨成本賬戶;如金額巨大，則可在在製品，製成品和銷貨成本等賬戶之間進行分配。
