产成品成本公式销售率和商品销售率计算公式

产成品成本公式销售率和商品销售率计算公式 产成品成本公式销售率和商品销售率计算公式 可以选用的方法:重置成本法 现行市价法 清算价格法 ?a name=baidusnap6>2 一 重置成本法?B style='color:white;background-color:#00aa00'>2 ?B style='color:white;background-color:#00aa00'>2 (一) 商品的重置成本?B style='color:white;background-color:#00aa00'>2 ?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2销售正常的情况下 购价+ 运杂费+合理损耗+整理费用 ?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2销售不正常的情况下,扣 除贬值因素,以可变现净值反映评估价值3>. ?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2 例:购价20万元,运杂 费,2万元,正常情况下的评估价值为:20+2=22万元. ?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2 假设,销售不顺畅,贬值率 为20%,则评估价值为:22×(1,20%)=17.6万元 ?B style='color:white;background-color:#00aa00'>2 (二)?B style='color:white;background-color:#00aa00'>2产成品重置成本的计 算 ?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2 1.当评估基准日与产成品 完工日接近,成本升降不大时, ?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2产成品评估价值=产成品 数量×单位产品账面成本 ?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2 2. 当评估基准日与产成 品完工日相距较远,制造成本升降较大时,重置成本的确定可采用标准成本,定额 成本或平均成本: ?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2公式:评估价值=产成品实 有数量×(合理材料工艺定额×材料现行市价，合理工时定额×单位小时工资费 用) ?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2 例:被评估企业有产成品 12000件,材料定额500公斤/件,工时定额20小时/件,材料的价格由原来的60 元/公斤,涨至62元/公斤,单位小时工资费用15元/小时。 ?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2 评估值,12000×(500× 62，20×15),37560万元 ?B style='color:white;background-color:#00aa00'>2 二、现行市价法 ?B style='color:white;background-color:#00aa00'>2 (一)市场活跃，产品紧 俏，销售期短，货款回收快，同时价格具有上升的趋势: ?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2 商品或产品的评估值包 括:成本，估计的合理的利润，同时还要考虑价格上升的百分比。 ?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2 评估价值,帐面成本× (本期销售收入,销售费用,销售税金),本期销售成本×(1，售价上涨率) ,减值因素 ?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2 注:本期销售收入、销售 费由、销售税金、销售成本等数字均取自企业当期利润表，由于本期销售收入, 销售成本,销售费用,销售税金,本期销售利润，因此:本期销售收入,销售费 用,销售税金,销售成本，销售利润，公式可以重新表述为: ?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2 评估价值,帐面成本× (本期销售成本，销售利润),本期销售成本×(1，售价上涨率),减值因素 ,帐面成本×(1，成本利润率)×(1，售价上涨率),减值因素 ?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2 例:产成品的帐面成本为 100万元，本期的销售收收入150万元，销售成本为90万元，销售费用15万元， 销售税金为10万元，估计售价的上涨率为10,。确定其评估价值。 100×(150 ,25),90×(1，10,),152。78万元 ?B style='color:white;background-color:#00aa00'>2 (二)正常生产，市场销 售一般，产销率低的产成品，商品要根据产品销售的实际进度，估计产成品或商 品的变现所需时间，预期价格变化和风险，需要对销售额折现: ?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2 1(测算库存产成品的销售 额，2。测算变现的时间，一年内销售完毕，可以忽略折现，超过一年的应该折 现 3。求出评估价值 ?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2销售额测算的公式: ?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2 帐面成本×(本期销售收 入,销售费用,销售税金),本期销售成本×(1,售价下跌率) ?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2 例:一批甲产品的销售历 经3年，通过上述测算销售额的公式测算出的三年销售额分别是:150万，120 万，110万。折现率为10,。则其评估价值为:150?(1，10,)，120?(1 ，10,)2，110?(1，10,)3 =318.04万元 ?B style='color:white;background-color:#00aa00'>2 (三) 滞销商品或产成品 的评估:以可变现净值作为评估价值. ?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2 评估值=商品或产成品数 量×预计脱手价格,预计变现费用 ?B style='color:white;background-color:#00aa00'>2 三、清算价格法 ?B style='color:white;background-color:#00aa00'>2 (一) 重置成本折扣法或 现行市价折扣法:清算价格,重置成本价值或现行市价×(1,折扣率) ?B style='color:white;background-color:#00aa00'>2 (二) 残值计算法 ?B style='color:white;background-color:#00aa00'>2 (三) 询价法:通过向有 关方面咨询的得到的价格，然后加以适当的调整，作为评估价值。 ?B style='color:white;background-color:#00aa00'>2 第三节 库存材料 的评估 ?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2一、明确库存材料评估的 范围 :用于生产经营用，除了包装物和低值易耗品以外的各种物资。 ?B style='color:white;background-color:#00aa00'>2 二、评估的方法: ?B style='color:white;background-color:#00aa00'>2 (一)近期购进的，由于 时间较短，受市场物价影响不大，采用历史成本法: ?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2 例:上月购进一批材料， 数量5000公斤，单价400元，运杂费600元，本月盘点尚存1500公斤。求:评 估价值。 1500×(400，600,5000),600180元 ?B style='color:white;background-color:#00aa00'>2 (二)购进时间较长的， 采用重置成本法:公式:购价，运杂费，合理损耗，关税(进口) ?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2 具体方法:单项评估法、 综合评价法、价格指数法 ?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2 单项评估法:分别每一种 材料，评定其价值。 ?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2 例:企业有甲乙丙三种材 料，甲材料盘存数量4800公斤，现行单价为:10元，分摊的购置费用为500元， 乙材料盘存数量为3600公斤，现行单价为12元，分摊的购置费用为400元，丙 材料的盘存数量为3600公斤，现行单价为15元，分摊的购置费用为550元。 ?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2 评估价值,4800×10， 500，3600×12，400，3600×15，550,146650元 ?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2 综合评价法:确定加权平 均单价，然后以加权平均单价确定评估价值。 ?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2 结合上例，甲乙丙三种材 料重量的比重: ?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2 甲材料:4800?12000, 40, 乙材料:3600?12000,30, 丙材料:3600?12000,30, ?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2 加权平均单价为:10× 40,，12×30,，15×30,,12。1元 ?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2 评估价值,12000×12。1 ，500，400，550,153910元 ?B style='color:white;background-color:#00aa00'>2 (三)价格指数法 评估值 ,材料的帐面成本×(1，购进日与评估基准日之间的物价上涨率) ?B style='color:white;background-color:#00aa00'>2第四节 半成品、 在制品的评估 ?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2适用评估方法:仅仅适用 于重置成本法评估，具体包括两种方法:约当产量比例法、定额成本法 ?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2 一、约当产量比例法 ?B style='color:white;background-color:#00aa00'>2 (一)约当产量 在产品的 实际数量×完工率 ?B style='color:white;background-color:#00aa00'>2 (二)费用分配率,(月初费用，本月发生费用)?(完工产品数量，在产品约 当产量) ?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2 含义:每件完工产品分摊 的费用金额。 ?B style='color:white;background-color:#00aa00'>2 (三) 月末在产品的分摊的费用,约当产量×费用分配率 ?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2 具体操作时要区分:直接 材料的分配率、直接工资分配率与制造费用分配率，分别进行分配。直接工资与 制造费用同属加工性质的费用，采用同一个约当产量，而直接材料分配采用一个 不同的约当产量。 ?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2 分配直接材料的约当产量 的计算，根据原材料的投入方式，分三种情况:假设在产品的生产经过三个工序， 每一工序的定额原材料消耗量为:40公斤，30公斤，30公斤。每一工序的在产 品盘存数分别为30，20，20件。 ?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2 1(原材料在生产一开始就 投入，此时，每一件在产品承担的材料费用与完工产品一样，在产品的约当产量 就等于在产品的实际产量。约当产量,30，20，20,70件 ?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2 2(原材料在每一工序内随 生产进度陆续投入时，分别测算各工序的完工率: ?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2 一工序完工率, 40× 50,?100,20, 约当产量,20,×30,6件 ?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2 二工序 完工率, (40， 30×50,)?100,55, 约当产量,55,×20,11件 ?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2 三工序 完工率, (40， 30，30×50,)?100,85, 约当产量,85,×20,17件 ?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2 合计 34件 ?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2 3(原材料在每一工序的期 初一次性投入 ?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2 一工序 完工率, 40? 100,40, 约当产量,40,×30,12件 ?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2 二工序 完工率, (40， 30)?100,70, 约当产量,70,×20,14件 ?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2 三工序 完工率, (40， 30，30)?100,100, 约当产量,100,×20,20件 ?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2 合计 46件 ?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2 分配加工费用的约当产量 的计算，分两种情况。用各工序的定额工时数测算各工序的完工率。已知三道工 序的定额工时数分别是20、30、50小时。每一工序的在产品盘存数分别为30， 20，20件。 ?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2 1.在产品在各工序的完工 程度相差不大时，加工比较均衡，此时整个生产的完工率为50,，不再分工序 测算完工率。约当产量,(30，20，20)×50,,35件 ?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2 2(在产品在各工序的加工 程度不均衡，分别测算各工序的完工率: ?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2 一工序 完工率, 20× 50,?100,10, 约当产量,10,×30,3件 ?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2 二工序 完工率, (20， 30×50,)?100,35, 约当产量,35,×20,7件 ?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2 三工序 完工率, (20， 30，50×50,)?100,75, 约当产量,75,×20,15件?B style='color:white;background-color:#00aa00'>2 ?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2 合计 25件 ?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2 例:某企业生产甲产品分 三到工制成，各工序的原材料消耗定额为:第一工序100千克，第二工序60千 克，第三工序40千克。工时定额为:第一工序:40小时，第二工序30小时， 第三工序30小时。在产品数量:第一工序150件，第二工序200件，第三工序 250件。完工产品数量为800件 。月初和本月原材料费用合计为15420元，人 工费用为6915元，制造费用为4610元。要求: ?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2 (1)假设原材料在每道工 序开始时一次投入，同时在产品在各工序的加 工程 路基工程安全技术交底工程项目施工成本控制工程量增项单年度零星工程技术标正投影法基本原理 度相差较大 ?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2 A.试计算分配原材料费用 的约当产量和分配人工费用、制造费用的约当产量。 ?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2 B.计算此时的在产品评估 值。 ?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2 (2)假设原材料在每道工 序的生产过程中陆续投入，同时在产品在各工序的加工程度相差不大 ?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2 A.试计算分配原材料费用 的约当产量和分配人工费用、制造费用的约当产量。 ?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2 B.计算此时的在产品评估 值。 ?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2 1)A 分配直接材料的完工 率与约当产量?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2 ?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2 完工率?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2 在产品数量?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2 约当产量 一工序?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2 100/200=50%?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2 150?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2 75 二工序?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2 (100+60)/200=80%?B style='color:white;background-color:#00aa00'>2 200?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2 160 三工序(100+60+40) /200=100%?B style='color:white;background-color:#00aa00'>2 250?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2 合计485 ?B style='color:white;background-color:#00aa00'>2 分配直接人工和 制造费用的完工率和约当产量 一工序?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2 (40×50%)/100=20%?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2 150?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2 30 二工序?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2 (40+30×50%)/100=55%?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2 200?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2 110 三工序?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2 (40+30+30×50%) /100=85%?B style='color:white;background-color:#00aa00'>2 250?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2 212.5 ?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2 ?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2合计352.5 ?B style='color:white;background-color:#00aa00'>2 B(计算在产品评 估值 ?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2直接材料分配率=15420/ (800+485)=12 ?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2直接人工分配率=6915/ (800+352.5)=6 ?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2制造费用分配率=4610/ (800+352.5)=4?B style='color:white;background-color:#00aa00'>2 ?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2评估值=485×12+352.5× (6+4)=9345元 ?B style='color:white;background-color:#00aa00'>2(2)A 分配直接材 料的完工率与约当产量?B style='color:white;background-color:#00aa00'>2 ?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2 完工率?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2 在产品数量?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2 约当产量 一工序100×50%/200=25%?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2 150?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2 37.5 ?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2二工序?B style='color:white;background-color:#00aa00'>2 (100+60×50%) /200=65%?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2 200?B style='color:white;background-color:#00aa00'>2 130 ?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2三工序 (100+60+40× 50%)/200=90%?B style='color:white;background-color:#00aa00'>2 250?B style='color:white;background-color:#00aa00'>2 225 ?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2 合计?B style='color:white;background-color:#00aa00'>2 392。5 ?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2分配直接人工和制造费用 的完工率和约当产量 ?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2三道工序的完工率均为 50% 约当产量为 (150+200+250)×50%=300件 ?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2B(计算在产品评估值 ?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2直接材料分配率=15420/ (800+392.5)=12.93 ?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2直接人工分配率=6915/ (800+300)=6.29 ?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2制造费用分配率=4610/ (800+300)=4.19 ?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2在产品评估值=392.5× 12.93+300×(4.19+6.29)=8219.03 ?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2二、定额成本法 ?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2 例:已知在产品数为200 件，在产品的定额资料如下:原材料的单位定额为30公斤，每公斤价格2元， 定额工时数为20小时，工资费用率为1。5元,小时，制造费用费用率为1元, 小时。求:在产品的定额成本。 ?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2 定额原材料费用,200× 30×2,12000元 ?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2 定额工资费用,200×20 ×1。5,6000元 ?B style='color:white;background-color:#00aa00'>2?B style='color:white;background-color:#00aa00'>2 定额制造费用,200×20 ×1,4000元 合计 22000元 PAGE PAGE 1