管理会计案例分析 第十八章 Huron Automotive company

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The first proposal
The average labor skill level varied from department to department to department .each department should have its own hourly rate. The Labor hours and payroll costs were already traceable to departments ; Some overhead cost need to be allocated to each department on reasonable allocation basis .
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EXHIBIT 1
Calculation of Plantwide Labor and Overhead Hourly Rate Month of July (七月份全厂范围内的直接人工与营业费用的单位小时成本)
Dollars Hours
Labors:
Casting/stamping Grinding Machining Custom work Assembly Total labor Overhead
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The present costing method
With the exception of materials costs, all product costing was done based on a single, plantwide, direct labor hourly rate. This rate included both direct labor and factory overhead costs. (除了材料成本以外，所有的产品成本是以单一的、 全厂通用的直接人工小时的单位成本为基础的，然 后以人工记账的方式记下用于某批产品的时间，然 后用单位时间成本乘以花费的总时间来计算该批产 品的成本)
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EXHIBIT 2
Proposed Departmental Labor and Overhead Hourly Rates (设想的车间化的直接人工与制造费用的单位小时成本) (根据七月份的数据)
Labor Rate per Hour $21.60 18 25 22 19 Overhead per Hour $31.37 30.14 62.52 40.48 21.19 Total Cost per Hour $52.97 48.14 87.52 62.48 40.19
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Custom products passed through all five departments (定制品要通过所有五个车间)
Standard products passed through all departments except custom work(标准化产品只要通过除定做车间外 的其他四个车间) Spare parts produced for inventory went through only the first three departments（用于存货的零件只要 经过前面三个车间） Both standard and custom products were produced to order（标准化产品和定制品都是根据订单生产） There were no inventories of completed carburetors or fuel injectors(没有完工的汽化器和燃料推进去存货)
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Casting/Stampin g Grinding Machining Custom work Assembly Total
21 hrs 12 58 ----35 126 hrs.
The revised proposal
Estimate the monthlye five departments typically operate over the course of a year On the basis of normal volume ,estimate and recalculate the proposed overhead rates
Department Casting/stamping Grinding Machining Custom work Assembly
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EXHIBIT 3 Direct Labor-Hour Distribution for Three Carburetor Division Activities (CFI三项部门的直接劳动小时数的分布图)
Total labor and overhead
$54,604 38,520 191,876 81,664 291,784 658,448 1,099,323 1,757,771
2,528 2,140 7,675 3,712 15,367 31,412
Hourly rate = $1,757,771/31,412 = $55.96 per hour ($20.96 labor+$35.00 overhead)
Huron Automotive company
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Case introduction
CFI(汽化器与燃料推进部) contained production departments: Casting and stamping (铸造和铸模车间) Grinding（研磨车间） Machining（制造车间） Custom work（定做车间） Assembly（组装车间）
Department CS-29 Injectors (per batch of 100) Spare Parts for Inventory (per typical month) 304 hrs. 270 1,115 ------1,689 hrs. Work for Other Divisions (per typical month) 674 hrs. 540 2,158 ------3,372 hrs.