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会计代写|初级管理会计代写Principles of Management Accounting代考|Process costing with no opening but a closing work-in-progress stock
In February 2018, Euro-Défense places another 400 units of DG-19 into production. Because all units placed into production in January 2018 were completely assembled, there is no opening stock of partially completed units in the Assembly Department on 1 February 2018. Customer delays in placing orders for DG-19 prevent the complete assembly of all units started in Tebruary. Only 175 units are completed and transferred out to the Testing Department.
Data for the Assembly Department for February 2018 are:
$\begin{array}{lr}\text { Physical units for February } 2018 & 0 \text { units } \ \text { Work in progress, opening stock (1 February) } & 400 \text { units } \ \text { Started during February } & 175 \text { units } \ \text { Completed and transferred out } & 225 \text { units }\end{array}$
The 225 partially assembled units as of 28 February 2018 are fully processed with respect to direct materials. Why? Because all direct materials in the Assembly Department are added at the beginning of the assembly process. Conversion costs, however, are added evenly during the assembly process. Based on the work completed relative to the total work required to complete the DG-19 units still in the process, an Assembly Department supervisor estimates that the partially assembled units are, on average, $60 \%$ complete as to conversion costs.
Total costs for February 2018
$\begin{array}{ll}\text { Direct material costs added during February } & € 32000 \ \text { Conversion costs added during February } & 18600 \ \text { Total Assembly Department costs added during February } & € 50600\end{array}$
The accuracy of the completion percentages depends on the care and skill of the estimator and the nature of the process. Estimating the degree of completion is usually easier for direct materials than it is for conversion costs because the quantity of direct materials needed for a completed unit and the quantity of direct materials for a partially completed unit can be measured more easily. In contrast, the conversion sequence usually consists of a number of basic operations for a specified number of hours, days or weeks, for various steps in assembly, testing, and so forth. Thus, the degree of completion for conversion costs depends on what proportion of the total effort needed to complete one unit or one batch of production has been devoted to units still in progress. This estimate is more difficult to make accurately. Because of the difficulties in estimating conversion cost completion percentages, department supervisors and line managers – individuals most familiar with the process-often make these estimates. Still, in some industries no exact estimate is possible or, as in the textile industry, vast quantities in progress prohibit the making of costly physical estimates. In these cases, all work in progress in every department is assumed to be complete to some reasonable degree (for example, one-third, onehalf or two-thirds complete).
会计代写|初级管理会计代写Principles of Management Accounting代考|Physical units and equivalent units
Step 1 tracks the physical units of output. Where did the units come from? Where did the units go? The physical units column of Exhibit $4.2$ tracks where the physical units came from $-400$ units started, and where they went $-175$ units completed and transferred out, and 225 units in closing stock.
Step 2 focuses on how the output for February should be measured. The output is 175 fully assembled units plus 225 partially assembled units. Since all 400 physical units are not uniformly completed, output in step 2 is computed in equitalent units, not in physical units.
Equivalent units is a derived amount of output units that takes the quantity of each input (factor of production) in units completed or in work in progress, and converts it into the amount of completed output units that could be made with that quantity of input. For example, if 50 physical units of a product in closing work-in-progress stock are $70 \%$ complete with respect to conversion costs, there are $35(70 \% \times 50)$ equivalent units of output for conversion costs. That is, if all the conversion cost input in the 50 units in stock were used to make completed output units, the company would be able to make 35 completed units of output. Equivalent units are calculated separately for each input (cost category). Examples of equivalent-unit concepts are also found in non-manufacturing settings. For instance, universities often convert their part-time student enrolments into full-time student equivalents.
When calculating equivalent units in step 2, focus on quantities. Disregard euro amounts until after equivalent units are computed. In the Euro-Défense example, all 400 physical units – the 175 fully assembled ones and the 225 partially assembled ones – are complete in terms of equivalent units of direct materials. Why? Because all direct materials are added in the Assembly Department at the initial stage of the process. Exhibit $4.2$ shows output as 400 equivalent units for direct materials because all 400 units are fully complete with respect to direct materials.
The 175 fully assembled units are completely processed with respect to conversion costs. The partially assembled units in closing work in progress are $60 \%$ complete (on average). Therefore, the conversion costs in the 225 partially assembled units are equivalent to conversion costs in 135 (60\% of 225) fully assembled units. Hence, Exhibit $4.2$ shows output as 310 equivalent units with respect to conversion costs – 175 equivalent units assembled and transferred out and 135 equivalent units in closing work-in-progress stock.
管理会计代考
会计代写|初级管理会计代写管理会计原则代考|没有开期但有结期的在制品存货的过程成本核算
2018年2月，Euro-Défense将另外400台DG-19投入生产。由于2018年1月投入生产的所有设备都已完成组装，因此在2018年2月1日，装配部没有部分完成的设备的开放库存。客户对DG-19的订单延迟，阻碍了从今年2月开始的所有设备的完整组装。只有175个单元完成并转移到测试部门。2018年2月装配部的数据如下:
$\begin{array}{lr}\text { Physical units for February } 2018 & 0 \text { units } \ \text { Work in progress, opening stock (1 February) } & 400 \text { units } \ \text { Started during February } & 175 \text { units } \ \text { Completed and transferred out } & 225 \text { units }\end{array}$
截至2018年2月28日，225个部分装配单元已完全处理了直接材料。为什么?因为装配部的所有直接材料都是在装配过程开始时添加的。然而，转换成本在组装过程中平均增加。根据完成的工作相对于完成仍在生产中的DG-19单元所需的总工作，装配部主管估计，就转换费用而言，部分组装单元平均为$60 \%$完成。
2018年2月总成本
$\begin{array}{ll}\text { Direct material costs added during February } & € 32000 \ \text { Conversion costs added during February } & 18600 \ \text { Total Assembly Department costs added during February } & € 50600\end{array}$
完成百分比的准确性取决于评估人员的细心程度和技能以及过程的性质。估计直接材料的完工程度通常比估计转换成本要容易，因为一个已完工单位所需的直接材料数量和一个部分完工单位所需的直接材料数量可以更容易地测量。相反，转换序列通常由若干个基本操作组成，这些操作在特定的小时、天或周内进行，用于装配、测试等各种步骤。因此，转换成本的完成程度取决于完成一个单位或一批生产所需的总努力中有多少比例用于仍在生产的单位。这一估计较难准确作出。由于估算转换成本完成百分比的困难，部门主管和部门经理——最熟悉流程的个人——经常进行这些估算。然而，在某些行业，不可能进行精确的估计，或者，如在纺织行业，大量的生产在进行中，不允许进行昂贵的实物估计。在这些情况下，每个部门正在进行的所有工作都被假设在一定程度上完成了(例如，完成了三分之一、一半或三分之二)
会计代写|初级管理会计代写管理会计原理代考|物理单位和等效单位
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步骤1跟踪输出的物理单位。单位从何而来?单位去哪了?展品$4.2$的物理单位列跟踪物理单位来自$-400$单位的起始位置，以及它们的去向$-175$单位完成并转移出去，以及225个单位在结束库存。
第2步关注二月份的产出应该如何测量。输出为175个完全组装单元加上225个部分组装单元。因为所有的400个物理单位都不是统一完成的，所以第2步的输出是以相等单位计算的，而不是物理单位
等效单位是一种导出的输出单位数量，它将每项投入(生产要素)的数量以已完成的单位或正在进行的工作计算出来，并将其转换为用该投入数量可以生产的已完成的输出单位数量。例如，如果在制品库存中的产品的50个物理单位就转换成本而言是$70 \%$完整的，那么转换成本就有$35(70 \% \times 50)$当量单位的输出。也就是说，如果50个单位的库存中所有的转换成本投入都用于生产完成的输出单位，公司将能够生产35个完成的输出单位。每项投入(费用类别)的等效单位分别计算。等价单位概念的例子也可以在非制造业环境中找到。例如，大学经常将全日制学生的注册人数转换为全日制学生的注册人数
在第二步中计算等效单位时，关注数量。在计算出等值单位之前，忽略欧元金额。在Euro-Défense的例子中，所有400个物理单位——175个完全组装的和225个部分组装的——在直接材料的等效单位方面是完整的。为什么?因为所有的直接材料都是在工艺的初始阶段在装配部添加的。附件$4.2$显示了直接材料的400等效单位的输出，因为所有400单位相对于直接材料是完全完整的。
175个完全组装的单元在转换成本方面已完全加工完毕。正在进行关闭工作的部分组装单元$60 \%$完成(平均)。因此，225个部分组装单元的转换成本相当于135个(225的60％)完全组装单元的转换成本。因此，表$4.2$显示输出为310等效单位的转换成本- 175等效单位的组装和转移，135等效单位的在制品库存。
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