1. CHAPTER 10 Job , batch and service costing
TEAM MEMBER: 胡裕华 彭佳玲 张雨婕

2. Costing Methods ● the way goods are processed or manufactured
● the way services are provided

3. Topic List Costing methods Job costing Batch costing Service costing
工作成本核算
Batch costing
分批成本计算法
Service costing
服务成本核算

4. Job costing ● customs special requirements A job cost unit
single order contract
● customs special requirements
● each order is of comparatively short duration
● many cost can be directly traced to each job

5. Internal capital expenditure
Job costing
Application
Factory
Workshop
Property repairs
Internal capital expenditure

6. Job costing information
Material costs
Labour times
Overhead
Overhead absorption rates
Material requisition
notes
Job cost sheet

7. Specially purchased materials
Job costing
material cost
The estimated cost
The actual cost
Value all items on the bill of materials
Value material issues notes
Specially purchased materials
Priced by the purchasing department

8. Job costing labour cost The estimated The actual labour hours
labour time
The actual labour hours
Hours information
Current labour rates
Past experience of similar work
Job numbers
Plus bonues,
Overtime payments etc.

9. Job costing Production overheads The estimated production overheads
The actual
production overheads
Overhead absorption rate
Actual results
Overhead absorption rate
eg:labour hours

10. Job costing Rectification costs Normal part Not frequent occurrence
charged as a direct cost
to the job concerned
Treated as
production overheads
Cost of all jobs
Overhead absorption rate

11. Job costing Pricing the job
Cost plus pricing means that a desired profit margin is added to total costs to arrive at the selling price.（成本加成定价法）
Selling Price=Profit margin(边际利润)+Total cost(总成本)
=单位成本×（1+成本利润率）

12. Job costing
The final price quoted will, of course, be affected by what competitors charge and what the customer will be willing to pay.

13. Job costing The selling price： 1 percentage margin
计算方法
The selling price：
1 percentage margin
2percentage mark-up.

14. Job costing 1.based on margin
For example, a selling price based on a 20% margin means that profit is 20% of selling price.
Cost of job %
+Profit %
=Selling price %

15. Job costing 2.based on mark-up Cost of job 100% +profit 20%
A selling price based on a 20% mark-up means that profit is 20% of cost.
Cost of job %
+profit %
=Selling price %

16. Job costing
Job costing for internal services If a job costing system is used it is possible to charge the user departments for the cost of specific jobs carried out, rather than apportioning the total costs of these service departments to the user departments using an arbitrarily determined apportionment basis.

17. Batch costing
Batch costing is similar to job costing in that each batch of similar articles is separately identifiable.
一般适用于单件小批复杂试生产的企业，如重型机器制造、船舶制造、
服装加工、印刷等。

18. Procedures for costing batches
Batch costing
Procedures for costing batches
(a) The batch is treated as a job during production and the costs are collected in the manner.
(b) Once the batch has been completed, the cost per unit can be calculated as the total batch cost divided into the number of units in the batch.
Cost per unit=total batch cost/the number of units in the batch

19. Service costing
Service costing is a costing method concerned with establishing the costs, not of items of production, but of services rendered.
Road, rail and air transport services
Hotels
Education
Hospitals
Catering establishment

20. Specific characteristics of services
Service costing
Specific characteristics of services
Intangibility（无形性）
Perishability（非持久性）
Simultaneity (同时性）
heterogeneity（差异性）

21. Unit cost measures Service costing Service Cost unit （Cost per until）
Road
Rail and air transport services
Hotels
Education
Hospitals
Catering establishment
Passenger /mile or kilometer
Ton/mile
Occupied bed-night
Full-time student
Patient
Meal served
（Cost per until）

22. in internal service situations
Service costing
Service cost analysis
in internal service situations
1.transport costs- is a term used here to refer to the cost of the transport services used by a company 2.Canteen costs

23. The usefulness of costing services that do not earn revenue
Service costing
The usefulness of costing services that do not earn revenue
Two basic purposes
To control the costs in the service department.
To control the costs of the user departments.