债务利率公式成本公式汇总

2020年10月2日发(作者：冯茂)
一、Accounting for materials
①C
o
=cost of
1.① EOQ

































placing one order
C

per unit
h
= holding cost
D=demand
annum
per
Q=re-order
quantity
Annual
stockholding
Costs =
Annual stock
ordering=

1
②EBQ
一边生产一边消费





























②Q=batch size
D=demand per
annum
C
h
=cost of holding
one unit for one
year
C
o
=cost of setting
a batch ready to
be produce
R=annual
replenishment rate
2
control system
①.minimum stock level
reorder level – (average usage × average lead time)
② maximum stock level
Maximum level = reorder level + reorder quantity –
(minimum usage × minimum lead time)
③
average inventory = safety inventory +
④
free inventory=physical inventory + inventory on
order – inventory requisitioned (not issued)














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二、Accounting for labor
1.
direct labor cost
①Time-based system Wages = (Hours worked × basic
rate of pay per hour) + (overtime hours worked
×overtime premium per hour )
Idle time: time

spent doing nothing

is called idle time.


Overtime premium:

overtime hours are

paid at a higher

rate than the basic

hourly rate.


Bonus payments: a

payment in addition

to a basic salary,

either for

achieving or

exceeding certain

targets.


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②Piecework systems Wages = Units produced × Rate
of pay per unit
2. labor turnover
Labor turnover =

3. labor efficiency
①Efficiency ratio=


X X

Expected hours to produce output（ std hours)
*100%

Actual hours to produce output

②Capacity ratio=


=
=
③Production volume ratio=

④上式=

三、Accounting for overheads
tion costing
Prime cost direct cost
Overheads indirect cost
Production overheads (indirect materials, indirect labor, indirect
expenses)
Non-production overheads (administration overheads, selling and
distribution overheads)

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①Absorption rate=

②Predetermined absorption rate=


2. underover absorbed
①a. If Actual overhead incurred – Absorbed overhead = NEGATIVE (N),
then overheads are over absorbed (O) (NO)
Actual overhead incurred – Absorbed overhead = POSITIVE (P), then
overheads are under absorbed (U) (PU)
②Overhead absorbed=Actual activity * absorption rate based on the
budget.
Cost ledger: a manufacturing organization might record its costs in a set of
ledger accounts, called cost ledger.
The ledgers not contain accounts for bank, debtors, non-current assets.
Cost control accounts, it is for recording the matching double entry
whenever the entry would be to an account not contained in the cost
ledger.
③Raw material, WIP or Finished goods
a.

Buy: Dr raw material Cr cost control
b.

issue: Dr WIP
Dr production
Dr non-production
Cr raw material
c.

finished: Dr finished good Cr WIP
④Labor
: Dr salary and wages
Cr cost control
ion: Dr WIP
Dr production
Dr non- production
Cr salary and wages
⑤Manufacturing overhead
a.
Incurred: Dr production
Cr cost control

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b.

Absorption: Dr WIP
Cr production
c.

Over-absorbed: Dr production Cr
Under-absorbed: Dr
Cr production

四、 costing

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①Price=unit cost + profit
②price= unit cost+ （unit cost “1” *n%）
2. Batch costing
Cost per unit batch =
五、 loss
Solution procedures:
Calculate the number of normal loss units
Calculate the expected number of output units
Total the process costs
Calculate the cost per unit
Write up the process account and normal loss account
2. Abnormal loss
WIP: work-in-progress product.
Equivalent units: units of output remains in an uncompleted state can be
expressed as a proportion of a completed unit.
3. Weight average method


Equivalent units: all completed units and the closing WIP work done.
Costs to be accounted for: opening stock values and current costs.
Cost per equivalent unit
Costs of finished production
Complete the process account
FIFO method


Equivalent units: the completion of opening WIP, units started and
completed in the period, the work done on closing WIP.
Costs to be accounted for: current cost added.
Cost per equivalent unit.
Cost of finished production: cost from opening WIP value at the beginning
of the period add conversion cost added in this period, cost of finished
goods which started and completed in this period, value of closing WIP.
Complete the process account


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