# 会计代写|初级管理会计代写Principles of Management Accounting代考|ACCT7101

## 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:
$\begin{array}{lr}\text { Physical units for February } 2018 & 0 \text { units } \ \text { Work in progress, opening stock (1 February) } & 400 \text { units } \ \text { Started during February } & 175 \text { units } \ \text { Completed and transferred out } & 225 \text { units }\end{array}$

2018年2月总成本
$\begin{array}{ll}\text { Direct material costs added during February } & € 32000 \ \text { Conversion costs added during February } & 18600 \ \text { Total Assembly Department costs added during February } & € 50600\end{array}$

## 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

.

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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