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حسابداری و مالی::
نرخ سربار تولید (ساخت ) بودجه شده
Budgeted manufacturing overhead rate Budgeted manufacturing overhead costs
Under the normal-costing system described in our Robinson Company example, at the beginning of the year, the company calculated the budgeted manufacturing overhead rate of $40 per direct manufacturing labor-hour by predicting the compa- ny's annual manufacturing overhead costs and annual quantity of the cost-allocation base.
In Robinson's normal-costing system, the job-cost record for each individual job in the subsidiary ledger is also debited for manufacturing overhead allocated based on the budgeted manufacturing overhead rate times the actual direct manufacturing labor-hours used in that job.
Then the manufacturing overhead costs allocated to every job during the year are recomputed using the actual manufacturing overhead rate (rather than the budgeted manufacturing overhead rate).
This journal entry closes (brings to zero) the manufacturing overhead-related accounts and restates the 2013 ending balances for Work-in-Process Control, Finished Goods Control, and Cost of Goods Sold to what they would have been if actual manufac- turing overhead rates had been used rather than budgeted manufacturing overhead rates.
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