ACCA知识点：制造成本分配
摘要：【高顿ACCA小编】2015年 ACCA 考试即将开始，我们将第一时间公布考试相关内容，请各位考生密切关注高顿ACCA，预祝大...
【高顿ACCA小编】2015年ACCA考试即将开始，我们将第一时间公布考试相关内容，请各位考生密切关注高顿ACCA，预祝大家顺利通过ACCA考试。今天为大家带来的是ACCA知识点：制造成本分配
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Overhead Apportionment
Example:Overhead apportionment--Swotathon
Swotathon Inc has two production departments(A and B) and two pervice departments(maintenance and stores).Details of next year's budgeted overheads are shown below.
Total($)
Heat and light 19,200
Repair costs 9,800
Machinery Depreciation 54,000
Rent and rates 38,400
Canteen 9,000
Machinery insurance 25,000
Details of each department are as follows.
A B Maintenance Stores Total
Floor area 6,000 4,000 3,000 2,000 15,000
Machinery book value($000) 48 20 8 4 80
Number of employees 50 40 20 10 120
Allocated overheads($000) 15 20 12 5 50
Service departments' services were used as follows.
A B Maintenance Stores Total
Maintenance hours worked 5,000 4,000 -- 1,000 10,000
Number of stores requisitions 3,000 1,000 -- -- 4,000
Solution
Item of cost Basis of apportionment Department
A B Maintenance Stores
$ $ $ $
Heat and light Floor area 7,680 5,120 3,840 2,560
Repair costs Floor area 3,840 2,560 1,920 1,280
Machine dep Machinery value 32,400 13,500 5,400 2,700
Rent and rates Floor area 15,360 10,240 7,680 5,120
Canteen No of employees 3,750 3,000 1,500 750
Machine insurance Machinery value 15,000 6,250 2,500 1,250
Total 78,030 40,670 22,840 13,660
Working
Overhead apportioned by floor area
Overhead apportioned to department＝Floor area occupied by department/Total floor area × total overhead
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