Costi di processo https://www.manager.it/default.asp?page=A_contabilita.html

1. I Costi di processo
Systems Design: Process Costing

2. Job-order
Costing
Process
Costing
Many units of a single, homogeneous product
flow evenly through a continuous production
process.
One unit of product is indistinguishable from any
other unit of product.
Each unit of product is assigned the same
average cost.
Many units of a single, homogeneous product
flow evenly through a continuous production
process.
One unit of product is indistinguishable from any
other unit of product.
Each unit of product is assigned the same
average cost.
Types of Costing Systems Used
to Determine Product Costs

3. Types of Costing Systems Used
to Determine Product Costs
Job-order
Costing
Process
Costing
Typical process cost applications:
 Petrochemical refinery
 Paint manufacturer
 Paper mill
Typical process cost applications:
 Petrochemical refinery
 Paint manufacturer
 Paper mill

4. Job order costing
• Many jobs are worked
during the period.
• Costs are accumulated
by individual jobs.
• Job cost sheet is the
key document.
• Unit cost computed by
job.
Job order costing
• Many jobs are worked
during the period.
• Costs are accumulated
by individual jobs.
• Job cost sheet is the
key document.
• Unit cost computed by
job.
Process costing
• A single product is
produced for a long
period of time.
• Costs are accumulated
by departments.
• Department production
report is key document.
• Unit costs are computed
by department.
Process costing
• A single product is
produced for a long
period of time.
• Costs are accumulated
by departments.
• Department production
report is key document.
• Unit costs are computed
by department.
Differences Between Job-
Order and Process Costing

5. Process costing is used for products that are:
a. Different and produced continuously.
b. Similar and produced continuously.
c. Individual units produced to customer
specifications.
d. Purchased from vendors.
Process costing is used for products that are:
a. Different and produced continuously.
b. Similar and produced continuously.
c. Individual units produced to customer
specifications.
d. Purchased from vendors.
Quick Check 

6. Process costing is used for products that are:
a. Different and produced continuously.
b. Similar and produced continuously.
c. Individual units produced to customer
specifications.
d. Purchased from vendors.
Process costing is used for products that are:
a. Different and produced continuously.
b. Similar and produced continuously.
c. Individual units produced to customer
specifications.
d. Purchased from vendors.
Quick Check 

7. Process Costing
Direct labor costs
may be small
in comparison to
other product
costs in process
cost systems.
Direct labor costs
may be small
in comparison to
other product
costs in process
cost systems.
Direct
Materials
Type of Product Cost
Dollar
Amount
Direct
Labor
Conversion

8. Process Costing
Type of Product Cost
Conversion
So, direct labor and manufacturing overhead are often
combined into one product cost called conversion.
So, direct labor and manufacturing overhead are often
combined into one product cost called conversion.
Direct labor costs
may be small
in comparison to
other product
costs in process
cost systems.
Direct labor costs
may be small
in comparison to
other product
costs in process
cost systems.
Direct
Materials
Dollar
Amount

9. Comparing Job-Order
and Process Costing
Finished
Goods
Finished
Goods
Cost of
Goods
Sold
Cost of
Goods
Sold
Work in
Process
Direct
Materials
Direct
Materials
Direct LaborDirect Labor
Manufacturing
Overhead
Manufacturing
Overhead

10. Comparing Job-Order
and Process Costing
Finished
Goods
Finished
Goods
Cost of
Goods
Sold
Cost of
Goods
Sold
Direct LaborDirect Labor
Manufacturing
Overhead
Manufacturing
Overhead
JobsJobs
Costs are traced and
applied to individual
jobs in a job-order
cost system.
Costs are traced and
applied to individual
jobs in a job-order
cost system.
Direct
Materials
Direct
Materials

11. Comparing Job-Order
and Process Costing
Finished
Goods
Finished
Goods
Cost of
Goods
Sold
Cost of
Goods
Sold
Direct LaborDirect Labor
Manufacturing
Overhead
Manufacturing
Overhead
Processing
Department
Processing
Department
Costs are traced and
applied to departments
in a process cost
system.
Costs are traced and
applied to departments
in a process cost
system.
Direct
Materials
Direct
Materials