Costi per commessa: 4.Flussi documentali e contabilità distinta base (riepilogo)
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Costi per commessa: 4.Flussi documentali e contabilità distinta base (riepilogo)
- 1. Let’s summarize the document flow in a job-order costing system. Job-Order Costing Document Flow Summary
- 2. Job-Order Costing Document Flow Summary Job Cost Sheets Job Cost Sheets Materials Requisition Materials Requisition Manufacturing Overhead Account Manufacturing Overhead Account Direct materials Indirect materials Materials used may be either direct or indirect. Materials used may be either direct or indirect.
- 3. Job-Order Costing Document Flow Summary Job Cost Sheets Job Cost Sheets Employee Time Ticket Employee Time Ticket Manufacturing Overhead Account Manufacturing Overhead Account An employee’s time may be either direct or indirect. An employee’s time may be either direct or indirect. Direct Labor Indirect Labor
- 4. Job-Order Costing Document Flow Summary Manufacturing Overhead Account Manufacturing Overhead Account Other Actual OH Charges Other Actual OH Charges Job Cost Sheets Job Cost Sheets Applied Overhead Materials Requisition Materials Requisition Employee Time Ticket Employee Time Ticket Indirect Material Indirect Labor
- 5. Job-Order System Cost Flows Let’s examine the cost flows in a job-order costing system..
- 6. Raw Materials Material Purchases Mfg. Overhead Work in Process (Job Cost Sheet)Direct Materials Direct Materials Indirect Materials Indirect Materials Actual Applied Job-Order System Cost Flows
- 7. Job-Order System Cost Flows Next let’s add labor costs and applied manufacturing overhead.
- 8. Mfg. Overhead Salaries and Wages Payable Work in Process (Job Cost Sheet) Direct Materials Overhead Applied Overhead Applied to Work in Process Direct Labor Direct Labor Indirect Labor Indirect Labor Indirect Materials Actual Applied If actual and applied manufacturing overhead are not equal, a year-end adjustment is required. If actual and applied manufacturing overhead are not equal, a year-end adjustment is required. Job-Order System Cost Flows
- 9. Job-Order System Cost Flows Now let’s complete the goods and sell them. Still with me?
- 10. Finished Goods Cost of Goods Mfd. Cost of Goods Mfd. Cost of Goods Sold Work in Process (Job Cost Sheet) Direct MaterialsDirect Labor Overhead Applied Cost of Goods Sold Cost of Goods Sold Job-Order System Cost Flows