How to calculate approximate yield under the approximate yield ratio method

1. Approximate output of products in progress = number of products in progress * degree of completion.

2. Unit cost = (product cost at the beginning of the month + production cost incurred in the current month) (output of finished products + production at the end of the month).

3. The cost of finished products = unit cost * output of finished products.

4. At the end of the month, the cost of the product = the unit cost * the output of the product.

The approximate equivalent output ratio method is a method of allocating production costs between finished products and products at the end of the period based on the ratio of the output of finished products to the approximate equivalent output of products at the end of the period.

Completion degree of the first process = 60 (60 + 60 + 80) * 100% = 30% Completion degree of the second process = (60 + 60) (60 + 60 + 80) * 100% = 60% Completion degree of the second process = (60 + 60 + 80) (60 + 60 + 80) * 100% = 100% The approximate output of the first process in the product = 100 * 30% = 30 (pieces) The approximate output of the second process in the product = 200 * 60% =120 (pieces) the third process in the product of the approximate equivalent output = 100 * 100% = 100 (pieces) in the product approximate output of the total = 30 + 120 + 100 = 250 (pieces) raw material cost distribution rate = 95000 (1000 + 250) = 76 The direct material cost to be borne by the finished product = 1000 * 76 = 76000 (yuan) at the end of the month The direct material cost to be borne by the product at the end of the month = 250 * 76 = 19000 (yuan).

1. Calculation of the approximate equivalent product quantity of the product: approximate equivalent output = 100 50% = 50 (pieces);

2. Direct material allocation: direct material distribution rate = 24000 (200 + 100) = 80;

The direct material that should be borne in the product = 100 80 = 8000 (yuan);

The direct materials that should be borne by the finished product = 200 80 = 16000 (yuan);

3. Direct labor allocation: direct labor distribution rate = 16200 (200 + 50) =;

In the product should bear the direct artificial cloth with skin = 50 yuan);

The direct labor that the finished product should bear = 200 yuan difference);

4. Calculation of finished product cost and product in process cost

At the end of the month, the total cost of products = 8000 + 3240 + 1960 = 13200 (yuan sold inclusive);

The total cost of finished products = 16000 + 12960 + 7840 + 920 = 37720 (yuan).

Yield. Yield is a very versatile word, generally referring to the quantity of products produced by humans or machines in a certain period of time.

So-called"Approximate equivalent to the proportional production method"It is to convert the quantity of products in Xiangpi at the end of the month into the output equivalent to the finished product (that is, about the same output) according to its degree of completion, and then the output of the finished product and the product in progress"approx. equivalent"Summing, composition"Approximately the total production"。Then divide it by the production cost incurred to obtain the cost allocation rate, and use the distribution rate to multiply the output of the finished product and the approximate equivalent of the product in progress, so as to calculate the cost that the finished product should bear and the cost that should be retained in the product. Abbreviated as the approximate yield method.

From the above concept, we can conclude that the approximate yield can be calculated in four steps, the first step is to calculate the approximate yield of the product.

Approximately equivalent production in the product Quantity in the product Completion rate (degree of completion) Equation 1;

Step 2: Calculate the cost allocation rate (i.e., the cost that should be allocated to each finished product) Expense allocation rate (the cost of the product at the beginning of the period, the production cost of the current period), the front friend (the output of the finished product, the equivalent of the product at the end of the period) Formula 2;

The third step is to find out the cost of the product.

Product cost at the end of the month Approximately equivalent production at the end of the month Cost allocation rate Equation 3;

The fourth step is to find out the cost of the finished product.

Cost of finished products Number of finished products Cost allocation rate.

At the end of the month, the cost of the product is about the same as the output of the product, and the cost of the product is allocated at the end of the month Formula 4: A factory produces a product, 8 pieces are completed at the end of the month, 4 pieces are completed in the product, and the degree of completion is 50, and the production cost is known to be 1800 yuan this month, and 200 yuan is in the product at the beginning of the month.

Approximately when the yield is 4 50%=2 (pieces).

At the beginning of the month in the product (200) the production cost of the month.

1800) Total production costs (2000).

Expense allocation rate.

The cost of the finished product is 8 200 = 1600 (yuan).

The cost of the product is 2 200 400 (yuan).

First, the methods are different.

1. Approximate output method: refers to a method of calculating the cost of finished products and products in progress by converting the actual balance of the actual balance of products in progress at the end of the month into equivalent to the output of finished products (i.e., approximate output), and then distributing the production costs according to the proportion between the output of finished products and the approximate output of products in progress.

2. Approximate equivalent output ratio method: It is a method to allocate production costs between finished products and products at the end of the period based on the proportion of finished product output and the approximate output of products at the end of the period.

Second, the calculation method is different.

1. Approximate output method: approximate output of products = completion rate (degree of completion) of the number of products in the product Formula 1; Completion rate = (cumulative quota working hours per unit product in the previous process + quota working hours per unit product in this process * 50%) Quota working hours per unit product.

2. Approximate equivalent output proportion method: unit cost = (product cost at the beginning of the month + production cost incurred in the current month) (finished product output + approximate output at the end of the month). Approximate equivalent output of products = quantity of products in progress * degree of completion, cost of finished products = unit cost * output of finished products.

Third, the scope of application is different.

1. Approximate output method: a calculation method for the distribution of production costs between finished products and products. It is suitable for the situation that the number of products at the end of the month is large, the number of products at the end of each month changes greatly, and the proportion of direct materials and various processing costs in the product cost is not much different.

2. Approximate output proportion method: It is suitable for the proportion of products with a large number of products at the end of the month, a large change in the number of products in each month, and a small difference in the proportion of direct material costs and direct processing costs such as mandarin orange workers in the production cost.