Chương 4

-Process costing Dòng chảy chi phí

- 2 cách tính
+ Average Method:
Khối lượng sản xuất tương đương = Sản phẩm hoàn thành + Sảm phẩm tương đương
+ FIFO Method:
KL sx tương đương = SP tương đương đầu kỳ + SP hoàn thành trong kỳ + SP tương đương
cuối kỳ
SP tương đương cuối kỳ = Sp dở dang đầu kỳ * ( 100 – mức độ hoàn thành ) %

In September, one of the processing departments at Company A had beginning work in

process inventory of $12,000. During the month, $136,000 of costs were added to production
and the cost of units transferred out from the department was $121,000.
Required:
Construct a cost reconciliation report for the department for the month of September.
Solution:
Cost to be accounted for:
Cost of beginning work in process inventory $ 12,000
Cost added to production during the period $136,000
Total cost to be accounted for $148,000
Cost accounted for:
Cost of ending work in process inventory $ 27,000
Cost of units transferred out $121,000
Total cost accounted for $148,000

3-> 6
https://studylib.net/doc/7394558/chapter_04-1----wordpress.com