投稿日: 投稿者: 碓井

20180711　半製品が出る場合

昨夜の暑気払い、楽しかった＆おいしかったです。

私は最後に出てきた素麺と、前の方に出てきたとうもろこしの摺り流しが気に入りました。杏ちゃんは「とうもろこし」をうまく言えるようになんどか練習していましたが、今まで一番言いにくくて難しかった日本語の単語は「高田馬場（たかだのばば）」だそうです。

今日は2回目の更新にして、真面目に原価計算の話題です。

昨夜古橋さんに質問されて、その場ではなんか変な答えをしてしまったような気がして、朝再度調べました。

一般的な例にして記録しておきます。

…私も含め何かあったときの参考になれば。

【質問】

製品として作ったものを再度製造工程に投入する場合、会計ではどのような処理をしたらいいか。

【答え】

以下の2パターンになる

１．副産物、作業くずの処理に従う（原価計算基準36）

２．複数の製造原価計算書を作る（半製品を作る）

１のケースの会計処理は、原価計算基準36に書いてあるそのままですが、再投入することになった製品の評価額を適切に見積もり、当該評価額を部門費から控除するか、または材料もしくは製造原価から直接控除することもできる

です。

以前監査法人に勤務していたときに金属加工業の会社を担当していたことがあります。その会社は金属を溶解して金属板を作っていましたが、その際出た金属くずは外部に売れるとともに再度材料として使えました。確かに、部門費の集計の中で作業くず評価額として集計からマイナスで控除されていたように記憶しています。

２のケースの会計処理は、製品と仕掛品との間に「半製品」というようなものを作って、製造原価計算書は半製品と製品の2枚（以上）作るというかたちです。

たとえば饅頭工場で、あんこも作って外部に売るし、製品である饅頭も売るぜ！という会社の場合には、半製品であるあんこの製造原価計算書が1枚、製品である饅頭の製造原価計算書が1枚で計2枚できます。

【参考】

株式会社アサンテという会社の有価証券報告書は、製造原価計算書がまさに2枚あるパターンでしたので参考にリンクを貼ります。

株式会社アサンテ　第45期有価証券報告書

（有報のP27）

この会社の場合、施工原価計算書の中に「他勘定振替」があり、さらに原材料に戻したりということもしているようですが、これは上述の１のケース（副産物、作業くずの処理）の例でもあるかと思います。

【感想】

原価計算は細かい基準がないことで有名です。なので、会計士よりも会社、実務担当者（原価管理担当者、原価計算経理担当者）の方がよく知っていることが多いというのが個人的感想です。

会計士試験の時の勉強よりも、仕事してからの方が理解が深まりました。

監査法人時代は担当が製造業ばかりだった一方、今はあまり触れる機会がないのですが、幸いにも他の会計基準と違って大きく変わったりしないので、今後も引き続きお役に立てれば幸いです。

久々に取り出した六法・・平成28年度版ということでやる気のなさを感じますね（あと綺麗なところが）。普段は食器と同じ棚に入れています笑。

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