Job order costing objective we choose job order costing

Group assignment IM2019 - SEM 2021/2022 Ho Chi Minh City University of Technology Faculty of Industrial Management Subject: marginal accouting oOo Job order costing Instructor: Dương Như Hùng Group member STT Name Student ID number Nguyễn Gia Bảo 1952577 Bùi Anh Dũng 1952627 Nguyễn Thị Quỳnh Như 1952906 Đỗ Văn Hoàng 1952697 Hoàng Nguyễn Đức Huy 1852400 Table of contents I Introduction .1 Background Why did we choose this topic? Objective we choose job order costing .1 II Theory Product Costing Systems 2 Cost accumulation systems Job order costing system .2 Job order cost sheet .3 III Practice Hoang Viet Trading Construction Co., Ltd Wedding store .7 Hoa Bon Mua factory: 11 IV Analysis 17 Similarities between companies: 17 Differences between companies: 17 V Conclusion 19 VI References 22 VII Appendix: 23 Profile 23 Profile 24 Profile 25 Job.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costing Job.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costing I Introduction Background When numerous different items with various characteristics are created over a period of time, task order costing is employed This method enables businesses to allocate all of the expenditures incurred in their operations, whether direct or indirect, to specific roles We'll go through service and manufactured projects, as well as follow a handful of jobs from start to finish We'll go over what absorption costing is and how it may help businesses see a bigger picture when determining prices for their goods and services Why did we choose this topic? Because it can help we know more about the elements of cost such as:  Material cost  Direct labor cost  Direct expenses  Factory overhead Moreover, this topic also helps us know how to calculate job order costing Objective we choose job order costing Better understand job order costing and be able to solve problems related to this topic:  Determine the cost of each work, as well as the profit or loss  Determine which occupations are more profitable and which jobs are not or are less profitable  One of the goals of job costing is to keep expenses under control by comparing actual costs to predicted costs  Determine estimate is wrong, or the real cost is too high and control  Offer a foundation for predicting or evaluating the cost of future comparable tasks Job.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costing 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and external financial purposes; range from very simple to very complex; More complex system = expensive operation and maintenance more inputs are needed; more inputs are required NOTE: benefits > costs of generating information Cost accumulation systems Regardless of the type of business, product costing is concerned with things:  Cost identification  Cost measurement  Product cost assignment Job order costing system Costs are accumulated by a job, which is a single item or several identical or different pieces that has been or has been created to separate client specifications, accumulates costs There are many outputs – per-unit costs can only be calculated if the units are comparable or if expenses are gathered for each individual unit (such as through an identification number) Each work is considered as a separate cost item or cost object, with expenses kept in separate subsidiary ledger accounts rather than being summed together in the ledger Job order costing systems give vital data for controlling profitability and establishing output pricing Job.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costing 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The set of job order cost sheets for all incomplete jobs composes the WIP Inventory subsidiary ledger  Total costs contained on the job order cost sheets for all incomplete jobs should reconcile to the WIP Inventory Control Account balance in the general ledger  It includes a job number, a description of the job, customer identification, various  scheduling information, delivery instructions, and contract price as well as detailed  regarding actual cost for DM , DL, and applied OH  Might include budgeted cost information, especially if such information is used to  estimate job’s selling price or to support a bid price  In bid pricing, budgeted and actual cost should be compare at the end of a job to determine an any deviations from estimates Job.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costing Job.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costing 20 Task costing generates "hundreds" of disparate data about each job, which the Cost Accounting Department must examine to determine whether it is required to allocate expenses to that job - If a lot of work is being done at the moment, it's likely that costs will be distributed inappropriately - If order fulfillment is split between several workshops, cost aggregation will be complex, time-consuming, and expensive - When a company receives a large number of orders and does not properly split the production process, it will be difficult to allocate resources - With a long-term order, there is a disadvantage in that the consumer demands a quote in advance Job costing is calculated by adding together the cost of labor, materials, and overhead for a particular job The accounting activities related to Job costing are: • Calculating labor costs In the job costing method, labor can be charged directly for individual jobs if the business can determine the specific labor cost for that job (direct labor cost) All indirect labor related to the project or production process is recorded as overhead and then reallocated to different jobs (indirect labor costs) • Calculate cost of materials In job costing, materials used for a product or project are taken from the warehouse and allocated to a specific project If materials fail or the manufacturing process creates scraps, these costs are recognized as general expenses for later allocation, while extraordinary expenses are charged directly to the cost of goods sell 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Job.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costing 21 • Estimated overall costs The overhead is the most difficult cost to calculate The company will need to estimate the total costs charged to each specific job, including office rent, administrative costs, and depreciation on machinery and equipment used Usually, businesses will pre-determine the rate of general cost allocation Constant order costs can be optimized by optimizing overhead costs: How to Reduce Overhead Costs:  Look for Alternatives Look for ways to streamline and improve corporate operations The major goal is to assist keep operations under tight control and boost their economic efficiency  Analyze Purchasing or Renting Service Companies, stores that require people in specialized departments, should carefully consider the differences between organizing into a separate department and outsourcing services  Suppliers are compared The comparison will assess the quality and cost of a variety of vendors Restaurants and hotels will then select the best supplier in terms of quality and price 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Job.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costing 22 VI References Anon., 2021 afamily.vn [Online] Available at: https://afamily.vn/ve-noi-san-xuat-hoa-lua-phuc-vu-tet-lon-nhatmien-bac-20140114093138599.chn Anon., n.d [Online] Kleinfeld, 2021 kleinfeldbridal.com [Online] Available at: https://www.kleinfeldbridal.com/help-faqs/#1504713442566ea71e638-732f own, m p., 2021 hoabonmua.vn [Online] Available at: http://www.hoabonmua.vn/binh-hoa-de-ban-dep-hbm148 Schell, D., 2021 study.com [Online] Available at: https://study.com/academy/lesson/job-order-costing-systemprocesses.html Job.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costing Job.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costing 23 VII Appendix: Profile Interview transcript Mr Đỗ Văn Lợi Position: CEO Firm: Hoàng Việt Business of: Building house • Cơng ty cho biết chi phí ngun vật liệu khơng ạ? Trả lời: Đối với bê tông, công ty thuê xe bơm bê tông 1.180.000 đồng / m ^ 3, Giá nguyên vật liệu sắt thép sắt ϕ8 = 12000 đồng / kg, bình qn cơng ty sử dụng khoảng 120 kg sắt / m3 bê tông • Chú cho hỏi mức lương thợ tháng không ? Trả lời: Mức lương bình quân nhân viên 450.000 đồng / / người, cơng ty có 20 nhân viên • Chi phí sản xuất kinh doanh công ty ? Trả lời: Cơng ty có khoản chi phí ngun vật liệu gián tiếp xấp xỉ 200.000 đồng / công nhân, chi phí cho vay quản lý, sửa chữa, bảo dưỡng xấp xỉ 10.000.000 đồng, thuế phí khoảng 5% Job.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costing Job.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costing 24 Profile Interview transcript Mr Michael Myad Position: Seller  What are the price ranges for dresses at Kleinfeld? Kleinfeld’s special-order designer dresses start at $2000, with a very limited designer selection from $1500 to $1700 Off-the-rack samples can be much less, although prices vary  What is a special-order dress? The cost of the dresses sold by Kleinfeld is special-order A special-order dress is made specifically for you by a designer, based on the measurements we take from you, the designer then uses the pattern that is closest to your measurements to create your dress Then during the alterations process, we will fit it into your body perfectly  What are the price ranges for dresses at Kleinfeld? Kleinfeld’s special-order designer dresses start at $2000, with a very limited designer selection from $1500 to $1700 Off-the-rack samples can be much less, although prices vary  What is a special-order dress? The cost of the dresses sold by Kleinfeld is special-order A special-order dress is made specifically for you by a designer, based on the measurements we take from you, the designer then uses the pattern that is closest to your measurements to create your dress Then during the alterations process, we will fit it into your body perfectly Job.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costing Job.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costingJob.order.costing.objective.we.choose.job.order.costing 25 Profile Interview transcript Mr Hoàng Văn Thiệu Position: Seller  Cho em hỏi làm hoa lụa có khó khơng anh Thiệu? 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