分批成本法的案例中英双语PPT
中文版本分批成本法案例假设某服装厂接到一个订单，需要为一家零售商生产1000件冬季外套。这批外套的设计和生产都是独特的，不同于该厂之前生产过的任何其他产品...
中文版本分批成本法案例假设某服装厂接到一个订单，需要为一家零售商生产1000件冬季外套。这批外套的设计和生产都是独特的，不同于该厂之前生产过的任何其他产品。生产成本生产成本包括直接材料成本、直接人工成本和制造费用。直接材料成本购买面料、拉链、纽扣等材料的费用为每件外套50元直接人工成本裁剪、缝制、质检等工序的人工费用为每件外套30元制造费用包括设备折旧、电费、水费等间接费用，按直接材料成本和直接人工成本之和的20%计算分批成本法计算使用分批成本法，我们首先将直接材料成本和直接人工成本相加，得到每件外套的直接成本：直接成本 = 直接材料成本 + 直接人工成本= 50元 + 30元= 80元然后，计算制造费用：制造费用 = (直接材料成本 + 直接人工成本) × 20%= 80元 × 20%= 16元最后，将直接成本和制造费用相加，得到每件外套的总成本：总成本 = 直接成本 + 制造费用= 80元 + 16元= 96元因此，该服装厂生产这批1000件冬季外套的总成本为96,000元。结论分批成本法适用于生产独特、小批量产品的企业。通过准确核算每件产品的成本，企业可以更好地进行定价决策、成本控制和盈利分析。English VersionBatch Costing Method Case StudyAssume a clothing factory receives an order to produce 1,000 winter coats for a retailer. The design and production of these coats are unique, differing from any other product the factory has produced before.Production CostsProduction costs include direct material costs, direct labor costs, and manufacturing overhead.Direct Material CostsThe cost of purchasing fabric, zippers, buttons, etc. is 50 yuan per coatDirect Labor CostsThe cost of labor for cutting, sewing, quality inspection, etc. is 30 yuan per coatManufacturing OverheadIndirect costs such as equipment depreciation, electricity, and water expenses are calculated as 20% of the sum of direct material costs and direct labor costsBatch Costing Method CalculationUsing the batch costing method, we first add the direct material costs and direct labor costs to calculate the direct cost per coat:Direct Cost = Direct Material Cost + Direct Labor Cost= 50 yuan + 30 yuan= 80 yuanNext, we calculate the manufacturing overhead:Manufacturing Overhead = (Direct Material Cost + Direct Labor Cost) × 20%= 80 yuan × 20%= 16 yuanFinally, we add the direct cost and manufacturing overhead to obtain the total cost per coat:Total Cost = Direct Cost + Manufacturing Overhead= 80 yuan + 16 yuan= 96 yuanTherefore, the total cost for the factory to produce the 1,000 winter coats is 96,000 yuan.ConclusionThe batch costing method is suitable for businesses that produce unique, small-batch products. By accurately calculating the cost of each product, businesses can make better pricing decisions, control costs, and analyze profitability.
