Cost Accounting class note : by Y. M. Hsieh
第九章
材料之控制、成本計算與規劃
一、材料取得與領用之會計處理
(一)材料的採購：
1.生產性材料的採購
2.物料、服務及維修的取得：blanket purchase order
3.採購用表單：(1) 請購單(Purchase Requisition)
(2) 採購單(Purchase Order)
(二)驗收：驗收報告(Receiving Report)
(三)覆核發票與資料處理：
發票覆核--> 驗對--> 編製傳票--> 記入購貨簿--> 現金支付簿
(四)取得材料之成本：
1.供應商發票價格
2.購貨折扣
3.運費及保險費
4.分配取得成本(Applied Acquisition Costs)
Materials.................................
XXX
Applied Purchasing Department Expenses
Applied Receiving Department Expenses
Applied Materials Department Expenses
Applied Accounting Department Expenses
XXX
XXX
XXX
XXX
(五)材料的儲存與領用
倉儲存放之考慮因素：
1.
2.
3.
4.
Bin cards or Stock cards
(六)材料的發出與記帳
1.Materials Requisition:
Work in Process
Factory Overhead Control
Marketing Exp. Control
Administrative Exp. Control
Materials
2.Materials Requisitioned Journal 領料登記簿
1
XXX
XXX
XXX
XXX
XXX
Cost Accounting class note : by Y. M. Hsieh
3.Bill of Materials (BOM) 需用材料彙總表
4.Just-in-time Inventory Procedures 及時存貨制
(七)Materials Ledger Card--Perpetual Inventory
材料明細分類帳：Materials ledger cards or
stock ledger sheets
調整材料明細記錄及帳戶為實際盤點結果：調整存貨盤虧：
Factory Overhead Control
Inventory Adjustment to Physicqal Count
XXX
Materials
XXX
XXX
第九章重點整理及練習 材料之規劃、控制與成本計算
I. Terms:
名詞
定義
Bill of Material A document that is the list of materials requirements for each step in the
production sequence
MRP
A computer simulation for managing materials requirements based on each
product’s bill of materials, inventory status, and process of manufacture.
EOQ
Decision model that calculates the optimal quantity of inventory to order
under a set of assumptions.
Order cycling One material control method that periodically examines the status of
method, cycle quantities of materials on hand for each item or class.
review method
JIT
A philosophy centered on the reduction of costs through elimination of
inventory
Backflush
costing
Costing system that omits recording some or all of the journal entries
relating to the cycle from purchase of direct material to the sale of finished
goods
II. Questions:
(1) Name the document that is the list of materials requirements for each step in the production
sequence.
Answer: Bill of Material (BOM)
(2) Name the decision model that calculates the optimal quantity of inventory to order under a set
of assumptions.
Answer: Economic Order Quantity (EOQ)
(3) Name the material control method that periodically examines the status of quantities of
materials on hand for each item or class.
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Cost Accounting class note : by Y. M. Hsieh
Answer: Order cycling method or cycle review method.
(4) Name the costing system that omits recording some or all of the journal entries relating to the
cycle from purchase of direct material to the sale of finished goods
Answer: Backflush costing.
(5) Name one selective control method of material.
Answer: ABC plan.
(6) When an inventory control system is designed, what are three key questions that must be
answered?
Answer: There are: (a) how much to order – economic order quantity, (b) when to order –
order point, and (c) safety stock required.
(7) Explain each of the following terms: (a) order point, (b) lead time, and (c) safety stock.
Answer: (a) The order point is the low point of stock level that, when reached, means a
replenishing order should be placed. (b) Lead time is the interval between placing an order
and delivery of the ordered goods. (c) Safety stock is the minimum inventory that provides a
cushion against reasonably expected maximum demands and against variations in lead time.
(8) Define materials requirements planning (MRP).
Answer: Materials requirements planning (MRP) is a computer simulation that integrates
each product’s bill of materials, inventory status, and manufacturing process into a feasible
production plan.
III. Problems:
1. The following information is available for Yihua Company’s Material Y:
Annual usage in units
10,000
Working days per year
250
Normal lead time in working days
30
Maximum lead time in working days
70
Minimum lead time in working days
20
Order quantity
2,000
Assume that the units of Material will be required evenly throughout the year.
【Required】
1. Compute the amount of Safety Stock.
2. Compute the amount of Normal Maximum Inventory.
3. Compute the amount of Absolute Maximum Inventory.
Sol:
答
案
簡
要
計
算
Required 1 1,600 units
Required 2 3,600 units
Required 3 4,000 units
2. Taipei Company has an annual usage of 10,000 units of Item M, having an ordering cost of
$320 per order, $10 carrying cost per unit per year, and $40 purchasing price per unit. Cindy’s
reorder point of Item M is 180 units and safety stock is 100 units.
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Cost Accounting class note : by Y. M. Hsieh
Required: Calculate the EOQ.
Sol:
答
案
簡
要
計
算
800 units
3. Determination of Optimal Size of a Production Run. Georgia Corp. produces fireworks in
various forms. A cardboard tube, Part No. A86-E, is manufactured rather than ordered from
an outside supplier. The company estimates that its need each year for this tube is 4,800 gross
and that variable manufacturing costs are $60 per gross. Setup costs amount to $162 per
production run, and storage costs are equal to 5% of variable manufacturing costs.
Required:
(1) Determine the optimal size of a production run and the total annual setup cost and total
carrying cost at that size.
(2) Determine the optimal size of a production run, the total annual setup cost, and the total
carrying cost, assuming that storage space is limited to 400 units.
SOLUTION
(1)
⎛
⎜
⎜
2 _ Annual usage _ Setup cost
Optimal size = square root ⎜
Variable
Storage cost
⎜
_
⎜⎜
percentage
⎝ manufactur ing cost
⎛ 2 _ 4,800 _ $162
= square root ⎜⎜
$60 _ 5%
⎝
⎞
⎟
⎟
⎟
⎟
⎟⎟
⎠
⎞
⎟⎟
⎠
= square root 518,400
= 720 units
Total annual
setup
cost plus total
carrying
⎛ 4,800 ⎞
⎛ 720 ⎞
= ⎜
⎟ _ $162 + ⎜
⎟ _ ($60 _ 5%)
⎝ 720 ⎠
⎝ 2 ⎠
cost
= $1,080
+ $1,080
= $2,160
(2)
The optimal size would have to be 400 units because total costs at any lot size below 400
units are greater. Costs at this size are:
Total annual setup
⎛ 4,800 ⎞
⎛ 400 ⎞
cost plus total = ⎜
⎟ _ $162 + ⎜
⎟ _ ($60 _ 5%)
⎝ 400 ⎠
⎝ 2 ⎠
carrying cost
= $1,944 + $600
= $2,544
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Cost Accounting class note : by Y. M. Hsieh
附錄一：材料的成本計算方法
(一)先進先出法 (First-in, First-out, FIFO)
(二)平均法 (Average cost)
(三)後進先出法 (Last-in, First-out, LIFO)
Dollar-Value LIFO
(四)其他方法：1.發料日市價法或最近購價
2.標準成本
各種方法之優缺點：
各種方法之適用情況：
附錄二：成本市價孰低的存貨評價
成本 vs 市價 NRV(上限)，現時重置成本，NRV - Normal Profit (下限)
調整分錄：
Cost of Goods Sold (or Factory Overhead Control)
XXX
明細 Inventory Adjustment--Lower of Cost or Market
XXX
Materials--Allowance for Inventory Decline to Market
XXX
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