采用定额比例法
产成品成本计算表
2008年9 月 表1成本项目摘要直接材料直接人工制造费用总成本月初在产品成本241954.330.000.00本月生产费用合 计29209.29271163.627426.007426.004069.594069.5940704.88#########产品名称14W21W28W小计期末在产品合计产品产量及其定额计算表
2008年9月材料定额成本(元)数量单位完工程度113512.3730316.184718.452285283418.4580%7404定额工合计单位(分钟)14039.9520.174878.320.1715627.1520.1734545.441829.8476375.24产成品名称月初在产品成本本月生产费用合计分配率14W单位成本21W单位成本28W单位成本期末在产品小 计成品数量成品成本计算表2008年9月直接材料定额工时定额成本实际成本241,954.33029,209.290271,163.6203.55049,847.613.91917,319.97857.16255,482.83165.505148,513.194271,330.205直接人工7,426.0007,426.0000.0811,851.5251.631494.2841.6311,381.7101.6313,698.4817,430.41135303847283414,039.9504,878.30015,627.15041,829.84076,375.24022,2.9506,111.51017,083.99045,729.42491,817.874采用加权平均法产成品名称14W21W28W月初库存的成本单价991290产品明细表本期库存成本合计数量单价17.51732.5113546.4419.52515.530359.6984768.03数量表2
定额工时合计222.956111.5117083.9946088.4545729.42491817.874表3制造费用4,069.5904,069.5900.0441,014.6710.4270.8770.4757.2040.42,026.8394,072.272合计241,954.3340,704.88282,659.2152,713.8146.4418,085.1459.6957,621.7568.03154,238.51合计平均单价52709.444.1218086.0747.6957621.4168.03