What Are The Interactive Allocation Methods Of Auxiliary Production Cost?
The interactive allocation method is called the interactive allocation method.
auxiliary
The cost of the workshop is divided into two steps.
The first step is to make an interactive allocation between auxiliary production departments according to the quantity of products or services and the unit cost before each allocation.
The second step is to allocate the cost of each auxiliary production workshop (i.e. the cost before interaction allocation, plus the cost of reciprocal allocation, minus the cost of reciprocal allocation), and then allocate the product or service quantity to the benefit units outside the auxiliary production.
[case] an enterprise has two auxiliary production shops for repair and pportation.
department
。
The repair workshop costs 18000 yuan this month, providing repair hours 30000 hours. Among them: repair 1500 hours for pportation department, repair 24000 hours for basic production workshop, repair 4500 hours for administrative department, and repair cost is allocated according to repair work hours.
The cost of pportation department this month is 22000 yuan, pportation materials and materials 40000 ton kilometers, of which: provide 2000 tons of pportation service for repair workshop, provide 32000 tons of pportation service for basic production workshop, provide pportation service 6000 tons of kilometers for administrative departments.
Requirements: use interactive allocation method to calculate distribution.
repair
Transportation cost
(1) interactive allocation:
Distribution rate:
Repair =18000/30000=0.6 (yuan / hour)
Transportation =22000/40000=0.55 (yuan / km)
Allocation costs:
The pport department should enter the repair fee of =1500 * 0.60=900 (yuan).
The repair workshop shall be divided into pportation charges =2000 * 0.55=1100 (yuan).
(2) interactive allocation:
External quotas:
Repair shop =18000+1100-900=18200 (yuan)
Transportation Department =22000+900-1100=21800 (yuan)
External distribution of labour volume:
Repair =30000-1500=28500 (hour)
Transportation =40000-2000=38000 (km)
Distribution rate:
Repair =18200/28500=0.6386 (yuan / hourly)
Transportation 21800/38000=0.5737 (yuan / km)
Allocation costs:
Basic workshop:
Repair cost =24000 * 0.6386=15326.40 (yuan)
Transportation cost =32000 * 0.5737=18358.40 (yuan)
Executive branch:
Repair cost =4500 * 0.6386=2873.60 (yuan)
Transportation cost =6000 * 0.5737=3441.60 (yuan)
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