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1、Weygandt_2ndEd._CH041/22/0910:26AMPage110CHAPTER4ProcessCostAccountingSWEETSWORTHWAITINGFORINCANADA,theGanongnamemeanschocolate,thehigh-qualityboxedchoco-lateandcandiesreceivedasgiftsonValentine’sDayandotherspecialoccasions.Nowinitsfifthgeneration,theGanongfamilyhasbeenmak
2、ingitsdelectabletreatsinSt.Stephen,NewBrunswick,since1873.GanongBros.LimitedcurrentlyhasofficesinMoncton,Toronto,andVancouver,andexportstotheUnitedStatesandtheUnitedKingdom.Makingcandy,forexamplejellybeans,isaprocess—amovementoftheprod-uctfromonedepartmenttoanother,inthisc
3、ase,fromthekitchen,tothepanroom,topolishing,andthenpackaging,saysCMACathyHastey,controlleratGanong’s.Inthekitchen,therawmaterialsforjellybeancentresaremixedinakettleandcookedin238-kilogrambatches,withnocolourorflavour.Themixtureisthendepositedinamouldandsentintoa“hotroom,”
4、whereitsitsfor24hours,Ms.Hasteyexplains.Thepanroomthenreceivesthejellybeancentresanddividesthemintopans,wheresugar,colour,andflavourareadded.Aftersittingforanotherday,thejelly-beansenterthepolishingstage,wheretheyreceivetheirfinalcoating,whichthenneedsanotherdaytodry.Thefi
5、nishedjellybeansgotopackaging,wheredifferentflavoursaremixedtogetherandpackedtospecificweightrequirements.“Whentheprocessisstarted,everythingisarawmaterial.Whenitcomesoutofthecentrestage,ithasaproductnumberforacentre,”Ms.Hasteyexplains.“Whatevercostsareassociatedwithmaking
6、thecentrecomeforwardasmaterialinthepanningstage.Inthepanningstage,thematerialsarechargedtoworkinprocessandthencomebackoutofworkinprocessasajellybean.Thatjelly-beancarriesallmaterial,labour,andoverheadcostsforallstages.”ThisallowsMs.Hasteytotracktheproductioncostsforeachpro
7、duct.Thisprocessisnotjustforjellybeans,ofwhichGanongBros.Limitedpro-duces60,000kilogramseverymonth.Thesameprocessappliestothehundredsofdifferentchocolates,gumdrops,andfruitsnacksthecompanyproduces.Aboxofchocolateswithavarietyofcentreswouldrequirethisdays-longprocessforeach
8、piece.That’sdefinitelysomethingworthsavouring.Weygandt_2ndEd._CH041/23/0910:19AMPage111TH
