之间的区别Job Costing and Batch Costing

Key Difference – Job Costing vs Batch Costing

工作成本和批处理成本是企业使用的两个特定的订单成本核算系统。当产品彼此不同，或者当同一公司制造一系列产品时，很难分配costs使用标准基础。工作成本和批处理成本核算为在此类业务中分配成本提供了方便的方式。工作成本成本和批处理成本的关键区别在于job costing is a systemused for completion of specific customer orders where each unit produced is considered a job然而batch costing is a method of costing when a number ofidentical units are produced in a batch, but each batch is different.

CONTENTS
1。概述和关键差异
2。什么是工作成本
3。什么是批次成本
4。Side by Side Comparison – Job Costing vs Batch Costing
5。Summary

什么是工作成本？

工作成本是一个系统用于完成每个生产单元的特定客户订单被视为工作。当产品本质上是独一无二的时，生产两种不同产品的成本将无法有效比较，因为材料，劳动力和间接费用的数量将因一项工作而异。每个工作都将被分配一个唯一的标识符，并将使用“工作成本表”来记录所有与工作相关的信息。

例如。KMN是定制的礼品制造商。KMN将收取礼品商品的成本以及成本25％的利润率。工作代码为KM559。考虑以下费用。

Cost	Amount ($)
直接材料	115
Indirect material	54
直接劳动（每小时10美元，持续6小时）	60
间接劳动（6小时每小时8美元）	48
制造开销（每小时9个小时8小时）	72
总消耗	352
利润（30％）	88
价格收费	440

分批成本计算有助于识别成本和利润的耳朵ned for individual jobs; thus it is very convenient to identify each job’s contribution to firm’s profit. Based on the cost to serve a particular customer, the company can decide whether it is lucrative to continue business relationships with such customers. Furthermore, management can estimate the cost of a new job based on the cost of past jobs.

However, job costing can also result in information overload since the company has to keep track of all the usage of cost components such as materials and labor due to no standardization. Since all the costs for individual jobs have to be calculated from scratch, job costing is expensive and time-consuming. For overall management decisions such as assessing company profitability, these individual job information is of limited use.

什么是批处理成本？

批处理成本是在批处理中生产许多相同单元时使用的成本核算方法，但每批不同。Here, each batch is a separately identifiable cost unit and assigned a batch number. A batch will generally include a standard number of units; as a result, costs can be identified against each batch. Unit cost for an individual item in the batch is found by dividing the total batch cost by the number of items in the batch.

与工作成本相似，为了达到批次成本的销售价格，添加了利润加价。批量成本在很大程度上由快速消费品（快速移动的消费品）制造商，工程组件制造商，鞋类和服装制造商使用。

例如。DEF Company is a footwear manufacturer who produces different types of footwear. Each type of footwear is produced in batches. The cost for a single type of footwear batch is as follows.

直接材料$ 19,000

直接劳动$ 21，150

开销（可变和固定）$ 22，420

总计$ 62,570

DEF为一批鞋类增加了30％的利润标记。批处理中的单位数为2000。

售价（成本 + 30％的利润标记）= $ 81,341

单位售价（$ 81,341/2000）= $ 40.67

工作成本成本和批处理成本核算有什么区别？

Job Costing vs Batch Costing
工作成本核算是一种用于完成特定客户订单的系统，其中每个单元被视为工作。	批处理成本是在批处理中生产许多相同单元时使用的成本核算方法，但每批不同。
成本的积累
In job costing, costs are accumulated for a job code number.	在批处理成本上，批处理号的成本是积累的。
Calculation of Costs
In job costing, all the costs are added to arrive at the total cost of a specific job.	In batch costing, the cost of an individual unit is calculated by dividing the cost of the batch by the number of units in the batch.

Summary – Job Costing vs Batch Costing

工作成本成本和批量成本之间的差异主要取决于完成的产品是否被视为一份工作（工作成本）或许多标准化单元（批次成本）。使用的工作成本和批处理成本成本的组织类型也相互不同，而前者主要由提供定制产品的公司使用，而后者则由生产一系列大众生产产品的公司使用。但是，两种系统的目标都是相似的，他们试图以有效的方式分配生产成本。

参考：
1。Jeferson. “Advantages and Disadvantages of Job Costing.” Money Matters | All Management Articles. Money Matters | All Management Articles, 31 May 2016. Web. 22 May 2017. .
2。Aishwarya, Sivakumar Aishwarya Sivakumar . “Job and batch costing.” LinkedIn SlideShare. N.p., 22 Apr. 2016. Web. 24 May 2017. .
3.“ apapedia。”。kfknowledgebank.kaplan.co.uk。N.P.，N.D。网络。2017年5月24日。。

图片提供：
1。“红翼鞋工厂”妮娜·黑尔（Nina Hale） -(CC BY 2.0)通过下议院维基梅迪亚