OAR计算问题解答
此处的budgeted total OH和budgeted total hours是题目给出,还是自己算的
问题来源:
Step 4: Overhead absorption
It is a process whereby overhead costs allocated and apportioned to production cost centers are added to unit.
The most common bases of absorption:
▪ unit
▪ direct labour hour
▪ machine hour
▪ percentage of direct labour costs
▪ percentage of prime cost
Absorption rate:
An absorption rate is the rate at which overheads are added to costs
absorption (recovery) rate =
Predetermined overhead absorption rate =
(O.A.R.)
Step 1 Estimate total overhead for the period.
Step 2 Estimate the activity level for the period.
(This could be total Hours, Units, or Direct Costs or whatever it is upon which the overhead absorption rates are to be based.)
Step 3 Divide the estimated overhead by the budgeted activity level.
Step 4 absorb the overhead into the cost unit by applying the calculated OAR.
Example: Athena Co makes two products, the Greek and the Roman. Greeks take 2 labour hours each to make and Romans take 5 labour hours. What is the overhead cost per unit for Greeks and Romans respectively if overheads are absorbed on the basis of labour hours?
Estimate the overhead likely to be incurred for the coming period.
Budgeted total O/H= $50,000
Estimate the activity level for the period. (This could be total units, total hours, or any OAR basis which should be fair)
Budgeted labour hours = 100,000
OAR =
= $0.5 per direct labour hour
Absorb overhead into the cost unit by applying the calculated absorption rate:
|
Greek |
Roman |
labour hour per unit |
2 |
5 |
overhead absorbed per unit |
$1 (2×$0.5) |
$2.5 (5×$0.5) |
Choosing appropriate absorption rate:
(1) direct labour hour basis
(2) a machine hour rate
(3) a rate per unit (当产品indentical时)
(4) percentage of direct labour costs or direct material costs
(5) percentage of prime cost
(6) blanket absorption rate
(7) departmental absorption rate
The choice of an OAR is a matter of judgement and common sense. Many factories use a direct labour hour rate or machine hour rate in preference to a rate based on a percentage of costs.
瞿老师
2021-10-25 04:23:05 2589人浏览
题目给出的。
每个努力学习的小天使都会有收获的,加油!相关答疑
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