TAILIEUCHUNG - Barfield Raiborn Kinney Cost Accounting_5

Một hệ thống kế toán chi phí cần được tương thích với môi trường sản xuất, trong đó nó được sử dụng. Công việc để chi phí và quá trình chi phí là hai hệ thống kế toán truyền thống chi phí. Chi phí công việc để được sử dụng trong các công ty thực hiện một số lượng hạn chế của sản phẩm hoặc cung cấp một số giới hạn các dịch vụ độc đáo phù hợp với thông số kỹ thuật của khách hàng. . | Chapter 5 Job Order Costing 193 CHAPTER SUMMARY A cost accounting system should be compatible with the manufacturing environment in which it is used. Job order costing and process costing are two traditional cost accounting systems. Job order costing is used in companies that make a limited quantity of products or provide a limited number of services uniquely tailored to customer specifications. This system is especially appropriate and useful for many service businesses such as advertising legal and architectural firms. Process costing is appropriate in production situations in which large quantities of homogeneous products are manufactured on a continuous flow basis. A job order costing system considers the job as the cost object for which costs are accumulated. A job can consist of one or more units of output and job costs are accumulated on a job order cost sheet. Job order cost sheets for uncompleted jobs serve as the Work in Process Inventory subsidiary ledger. Cost sheets for completed jobs not yet delivered to customers constitute the Finished Goods Inventory subsidiary ledger and cost sheets for completed and sold jobs compose the Cost of Goods Sold subsidiary ledger. In an actual or a normal cost job order system direct material and direct labor are traced respectively using material requisition forms and employee time sheets to individual jobs in process. Service companies may not attempt to trace direct material to jobs but instead consider the costs of direct material to be part of overhead. Tracing is not considered necessary when the materials cost is insignificant in relation to the job s total cost. Technology is playing an increasing role in aiding the management of jobs and in tracking job costs. Even basic accounting software typically has a job costing module. By automating the data entry processes more accurate and timely data are gathered and employees are relieved of the recurring burden of logging data. The latest technology being adopted .