Là các chi phí sản xuất do các sản phẩm như thế nào? Đây là chút khôn lanh! Chúng tôi sử dụng bao nhiêu điện cho sản phẩm A? Bao nhiêu chi phí quản lý được tính cho từng sản phẩm? Chi phí bảo trì phải được tính đến B sản phẩm khác nhau bao nhiêu? Hấp thu phân bổ phân bổ . | PRODUCT COSTING UNDERSTAND THE SYSTEM PRODUCTION OVERHEAD What are the production overheads - the running costs of the manufacturing department including wages salaries and expenses How are the production overheads attributed to products This is the tricky bit - How much electricity did we use for Product A - How much of the managers costs should be charged to each product - How much maintenance cost should be charged to Product B etc Accountants use the 3 A s Allocation Apportionment Absorption Note The non-manufacturing departmental costs are often excluded from the product costing system. This can be dangerous see page 87 76 PRODUCT COSTS UNDERSTAND THE SYSTEM OVERHEADS ALLOCATION The Production process is divided up into areas of similar types of activity called Cost Centres These could be eg machining assembly repair Each type of production overhead cost is then allocated or apportioned to the cost centres to arrive at an overhead cost for each cost centre Expense Basis of charge Machining Assembly Repair Total 000 000 000 000 Indirect Labour Depreciation Maintenance Indirect Materials Power Rent TOTAL 300 270 160 60 50 160 1 000 PRODUCT COSTING UNDERSTAND THE SYSTEM OVERHEADS ALLOCATION AND APPORTIONMENT Wherever possible overheads are allocated to the cost centre consuming the resources eg if each cost centre has different supervisors their salaries can be allocated to the centre in which they work Certain overheads will not be capable of allocation eg rent power personnel services An appropriate method of sharing these between the relevant cost centres must be found ie apportionment Example power - machine rating x machine hours rent - area occupied personnel - number of employees Be rational. Don t waste money trying to allocate small sums accurately only to apportion large amounts Focus on the dominant costs 78
