交互法英语微课

Good morning, everyone! Today we're going to learn about the Reciprocal Method, which is used for allocating the costs of auxiliary production departments. This method is particularly useful when auxiliary departments provide services to each other.

The Reciprocal Method refers to the interactive distribution and direct distribution of the cost of each auxiliary production workshop. Unlike the direct method, it accounts for the reciprocal services between auxiliary departments.

First Step: Internal Interactive Allocation 1. Calculate the cost allocation rate before distribution - Formula: Cost allocation rate before interactive allocation = production cost of the auxiliary production workshop ÷ the total quantity of products or services provided by the auxiliary production workshop

2. Interactive allocation - Transferred-out cost of interactive allocation = the cost allocation rate of this workshop before interactive allocation × the total quantity of products or services provided by this workshop to other auxiliary production workshops - Transferred-in cost of interactive allocation = the cost allocation rate of other auxiliary production workshops before interactive allocation × the total quantity of products or services provided by other auxiliary production workshops to this workshop

Second Step: External Direct Distribution 1. Calculate the actual cost after the interaction allocation - Formula: The actual cost after reciprocal allocation = the cost before reciprocal allocation + the cost transferred in through reciprocal allocation - the cost transferred out through reciprocal allocation

2. Calculate the interactive allocation cost allocation rate - Formula: Allocation rate for external distribution = Actual cost after interactive allocation ÷ Total quantity of products or services provided to benefit units outside the auxiliary production

3. Distribute to other beneficiary units - Formula: The cost to be borne by the benefit units outside the auxiliary production workshop = the allocation rate after interactive allocation × the total quantity of the beneficial services received each benefit unit

Let's look at an example to better understand how the Reciprocal Method works. An enterprise has two auxiliary production workshops for power supply and machine repair. The power supply workshop costs 6300 yuan this month and generates 50000 degrees of electricity. The machine repair workshop costs 10000 yuan this month and provides 12000 hours of repair labor. The power supply workshop's benefits include: 8000 degrees for the repair workshop, 20000 degrees for product A, 12000 degrees for product B, 5000 degrees for the administrative department, and 5000 degrees for the basic production workshop. The repair workshop's benefits include: 2000 hours for the power supply workshop, 1000 hours for products A and B, 6000 hours for the administrative department, and 2000 hours for the basic production workshop.Requirements: use the interactive allocation method to calculate and allocate the cost of power supply and machine repair workshop, and prepare accounting entries.

1. Interactive distribution distribution rates: Power supply workshop 6300 / 50000= 0.126 Machine repair workshop 10000 / 12000= 0.833 Interactive allocation: Machine repair ：0.126 8000 = 1008 Power supply: 0.833 2000 = 1666.67

2. Calculation of the external allocation rate: Distribution Amount: (actual cost after interactive distribution) Power supply workshop: 6300 + 1666.67-1008= 6958.67 Machine repair shop: 10000 + 1008-1666.67= 9341.33 External distribution rate: Power supply workshop: 6958.67/ (50000-8000) = 0.165282 Machine repair workshop: 9341.33/ (12000-2000) = 0.934133

Calculation of the external allocation amount: External distribution amount of the power supply workshop: The production consumption of A product is 20,000 degrees 0.165282= 3313.65 yuan The production consumption of B product is 12000 degrees 0.165282= 1988.20 yuan The administrative department consumes 5000 degrees 0.165282= 828.41 yuan Capital construction project electricity consumption 5000 degrees 0.165282= 828.41yuan External distribution amount of the machine repair workshop: A product production 1 000 hours 0.934133= 934.13 yuan B product production 1 000 hours 0.934133= 934.13 yuan Administrative department 6000 hours 0.934133= 5604.80 yuan Capital construction project 2000 hours 0.934133= 1868.27 yuan

Accounting entries as shown in PPT presentation