Tất cả các quy trình kế toán có thể được cải thiện trong một số cách để tăng hiệu quả tổng thể và hiệu quả của bộ phận kế toán. Cải tiến này được gọi là thực hành tốt nhất. Họ có thể từ expedients đơn giản như việc tạo ra các một con dấu chữ ký để tăng tốc độ | Exhibit 14-3 Average Costing Valuation Example Average Costing Part Number BK0043 169 Column 1 Column 2 Column 3 Column 4 Date Quantity Cost per Monthly Purchased Purchased Unit Usage 5 3 00 500 450 6 4 00 1 000 350 7 11 00 250 400 8 1 00 475 350 8 30 00 375 400 9 9 00 850 700 12 12 00 700 900 2 8 01 650 800 5 7 01 200 0 9 23 01 600 750 Column 5 Column 6 Column 7 Column 8 Column 9 Net Inventory Remaining Net Change in Inventory During Period Extended Cost of New Inventory Layer Extended Inventory Cost Average Inventory Cost Unit 50 50 500 500 700 650 6 227 6 727 550 -150 0 5 286 675 125 1 281 6 567 650 -25 0 6 324 800 150 1 425 7 749 600 -200 0 5 811 450 -150 0 4 359 650 200 2 160 6 519 500 -150 0 5 014 170 Ch. 14 Inventory We begin the illustration with a purchase of 500 units of item BK0043 on May 3 2000. These units cost per unit. During the month in which the units were purchased 450 units were sent to production leaving 50 units in stock. Since there has only been one purchase thus far we can easily calculate as shown in column 7 that the total inventory valuation is 500 by multiplying the unit cost of in column 3 by the number of units left in stock in column 5 . So far we have a per-unit valuation of . Next we proceed to the second row of the exhibit where we have purchased another 1 000 units of BK0043 on June 4 2000. This purchase was less expensive since the purchasing volume was larger so the per-unit cost for this purchase is only . Only 350 units are sent to production during the month so we now have 700 units in stock of which 650 are added from the most recent purchase. To determine the new weighted average cost of the total inventory we first determine the extended cost of this newest addition to the inventory. As noted in column 7 we arrive at 6 227 by multiplying the value in column 3 by the value in column 6. We then .
