分批成本法的案例中英双语PPT
中文版案例背景某服装厂在2023年接到了一笔大订单，需要生产1000件冬季外套。这批外套的设计独特，材料特殊，且客户需求紧急，因此服装厂决定采用分批成本法...
中文版案例背景某服装厂在2023年接到了一笔大订单，需要生产1000件冬季外套。这批外套的设计独特，材料特殊，且客户需求紧急，因此服装厂决定采用分批成本法来计算这批订单的成本。生产过程材料采购服装厂首先采购了生产这批外套所需的布料、拉链、纽扣等原材料，共花费了200,000元生产准备为了生产这批外套，服装厂需要调整生产线，准备相应的设备和工具，这部分费用为50,000元直接人工生产过程中，直接参与生产的工人工资共计30,000元制造费用生产过程中还发生了其他间接费用，如水电费、设备折旧等，共计20,000元成本计算根据分批成本法，这批订单的总成本为材料采购费用、生产准备费用、直接人工费用和制造费用之和，即200,000元 + 50,000元 + 30,000元 + 20,000元 = 300,000元。由于订单数量为1000件，因此每件外套的单位成本为300,000元 ÷ 1000件 = 300元/件。案例分析通过分批成本法计算，服装厂得知每件外套的单位成本为300元。这有助于服装厂在定价时考虑到客户的支付能力和市场竞争情况，制定出合理的售价。同时，分批成本法还能帮助服装厂更准确地核算每个订单的成本，从而更好地控制生产成本和提高经济效益。English VersionCase BackgroundA clothing factory received a large order in 2023 to produce 1,000 winter coats. Due to the unique design, special materials, and urgent customer demand, the factory decided to use the batch cost method to calculate the cost of this order.Production ProcessMaterial PurchaseThe factory first purchased the raw materials required for the production of these coats, including fabric, zippers, buttons, etc., totaling 200,000 yuanProduction PreparationTo produce these coats, the factory needed to adjust the production line and prepare the necessary equipment and tools, which cost 50,000 yuanDirect LaborThe total wages for the workers directly involved in the production process were 30,000 yuanManufacturing ExpensesThere were other indirect costs incurred during the production process, such as utilities and equipment depreciation, totaling 20,000 yuanCost CalculationUsing the batch cost method, the total cost of this order is the sum of the material purchase cost, production preparation cost, direct labor cost, and manufacturing expenses. This comes out to 200,000 yuan + 50,000 yuan + 30,000 yuan + 20,000 yuan = 300,000 yuan.Since the order quantity is 1,000 pieces, the unit cost of each coat is 300,000 yuan ÷ 1,000 pieces = 300 yuan/piece.Case AnalysisBy calculating the unit cost of each coat using the batch cost method, the clothing factory learned that the unit cost is 300 yuan. This information helps the factory consider the customer's payment ability and market competition when setting a reasonable selling price. Additionally, the batch cost method allows the factory to more accurately account for the cost of each order, enabling better control over production costs and improving economic efficiency.
