成本核算培训.ppt

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1、Copyright 2013 Accenture All Rights Reserved.成本核算控制理论与成本核算控制理论与SAP实践实践2013/05/31Copyright 2013 Accenture All Rights Reserved.Copyright 2013 Accenture All Rights Reserved.Copyright 2013 Accenture All Rights Reserved.Copyright 2013 Accenture All Rights Reserved.Copyright 2013 Accenture All Rights Rese

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9、All Rights Reserved.Copyright 2013 Accenture All Rights Reserved.SAP理论培训第二部分Copyright 2013 Accenture All Rights Reserved.Copyright 2013 Accenture All Rights Reserved.Accounting ArchitectureCopyright 2013 Accenture All Rights Reserved.External and Internal Reporting RequirementCopyright 2013 Accentur

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21、s Reserved.Copyright 2013 Accenture All Rights Reserved.SAP的成本核算流程PP生产订单生产型成本中心辅助型制造生产成本中心物料数据分配、分摊分割、实际价格计算价格重估订单结算核算A类物料的标准成本通过结算定单将相关成本费用结转至产品原料、燃料Copyright 2013 Accenture All Rights Reserved.存货物资的核算过程仓库生产订单领料生产车间维修领料管理部门领料借：直接材料消耗贷：原材料借：制造费用贷：原材料借：管理费用贷：原材料在建工程领料借：在建工程贷：原材料采购订单收货生产订单收货借：原材料贷：收货/

22、收发票借：半成品/产成品贷：生产成本原材料仓备件仓半成品仓产成品仓仓储部门/营销部门处理Copyright 2013 Accenture All Rights Reserved.生产成本的核算过程生产订单生产发料完工确认订单结算借：生产成本直接材料贷：原材料借：生产成本直接人工 生产成本制造费用 生产成本辅助生产成本贷：直接人工 制造费用 辅助生产成本借：生产成本差异贷：完工产品转出自动生成自动生成仓储部门/生产部门/营销部门处理财务部门处理完工收货自动生成自动生成借：半成品/产成品贷：完工产品转出差异处理Copyright 2013 Accenture All Rights Reserved

23、.销售业务的核算过程销售订单销售发货销售开票收款清帐借：产品销售成本贷：产成品借：应收帐款/预收帐款贷：应交税金销项税贷：产品销售收入借：银行存款贷：应收帐款贷：预收帐款自动生成自动生成手工填制销售部门/仓储部门处理财务部门处理加入相关结算条件；Copyright 2013 Accenture All Rights Reserved.辅助生产成本的归集与分摊材料消耗工资费用其他费用借方合计3000200010006000辅助生产成本转出辅助生产成本转出4000/800 吨2000/400 吨贷方合计6000/1200 吨水余 额0材料领用工资计提费用消耗二分厂：耗水400吨一分厂：耗水800吨

24、公司内成本转移转入“生产成本”公司间关联交易转入“销售成本”成本中心：水电分厂Copyright 2013 Accenture All Rights Reserved.直接人工、制造费用的归集与分摊直接人工材料费用辅助生产成本借方合计2200210011006600直接人工转出2000/500 小时期末差异转出600 贷方合计6600余 额0工资计提材料领用辅助成本转入成本中心：锻造分厂铁水生产订单铁水生产订单钢锭生产订单计划作业价格作业量直接人工：4500小时2000制造费用：6500小时3000辅助生产：2500小时1000期末实际作业重估直接人工：200制造费用：300辅助生产：100其

25、他费用1200费用消耗制造费用转出3000/500 小时辅助生产转出1000/500 小时Copyright 2013 Accenture All Rights Reserved.期间费用的核算方法材料消耗工资其他费用借方合计1500100035006000余 额6000材料领用工资计提费用消耗管理型成本中心材料消耗工资其他费用借方合计1000100020004000余 额4000材料领用工资计提费用消耗销售型成本中心损益表管理费用 6000销售费用 4000财务费用 1000产品销售收入 100000产品销售成本 70000产品销售利润 30000主营业务利润 19000数据实时传递Copy

26、right 2013 Accenture All Rights Reserved.物料评估一、标准价控制1、所有的大宗物料以标准价计价2、在一个期间内,价格保持稳定3、价格变动差异不借/贷在成本对象上，标准价作为计量基准在期间内保持稳定。4、成本组成分解按照标准价进行计算二、移动平均价控制1、其他物料以移动加权价计价2、每次收货时，库存价格随之调整3、价格的实时变动会记账到库存上4、只有在例外的情况下，价格差异才会产生记账Copyright 2013 Accenture All Rights Reserved.产品成本核算的基本核算逻辑产品成本核算基于生产订单进行核算，生产订单归集的原料、工资

27、福利、燃料、动力、辅料、动力、制造费用通过一定的结算规则分配到产品上，形成产品的单位成本和总成本。q主要物料是由（PP）的生产订单BOM表上体现，由仓库直接发料到生产订单上（采用标准价格）q辅料先由仓库发料到相应的成本中心，通过分配分摊循环进入生产订单。q公用工程由辅助生产装置归集费用，通过分摊循环进入相应的成本中心，再运行作业类型分割，计算作业类型实际价格并重估生产订单，将订单上的标准价格改为实际价格。q工资、福利费、制造费用通过分配分摊，作业类型上订单；对产品产出根据一定的关系建立产出权数，并计算产出权数。q结算生产订单，结转生产成本差异到各种产品。q运行物料分类帐将实际成本与标准成本的差

28、异分摊进产品生产成本。Copyright 2013 Accenture All Rights Reserved.成本差异处理准则原材料库存产成品库存（在制品）生产成本制造成本差异在制品差异销货成本销货成本差异标准成本流差异流材料价格差异Copyright 2013 Accenture All Rights Reserved.物料账物料帐是按物料的明细分类帐，它平行于总帐，每个物料主数据在物料分类帐中都视同一个明细科目，系统自动在该明细分类帐中记录所有和该物料有关的业务，从而可以按期间计算该物料的实际成本（月末加权平均价），作为出库和库存的实际成本；物料分类帐计算实际成本的方法是采用了差异上卷的

29、技术，也就是说各种差异按生产过程从原材料到产成品逐级上卷上去，从而计算出原材料、半成品和产成品的实际成本，并可按成本分割结构确定产品原始的料、工、费；Copyright 2013 Accenture All Rights Reserved.Copyright 2013 Accenture All Rights Reserved.Copyright 2013 Accenture All Rights Reserved.Copyright 2013 Accenture All Rights Reserved.Copyright 2013 Accenture All Rights Reserved.Copyright 2013 Accenture All Rights Reserved.Copyright 2013 Accenture All Rights Reserved.