產(chǎn)品成本管理和成本會(huì)計(jì)培訓(xùn)課程-wenkub
2023-03-14 15:01:56 本頁(yè)面
【正文】 0,000 (5,000 + 3,000) x 10,000 = 80,000,000 現(xiàn)有庫(kù)存 = 5,000 units 采購(gòu) 3,000 units 單價(jià) 20,000/unit 10,000 / unit 10,000 / unit 10,000 / unit 標(biāo)準(zhǔn)成本 庫(kù)存價(jià)值 上例將會(huì)產(chǎn)生采購(gòu)價(jià)差 (PPV): (標(biāo)準(zhǔn)材料成本 – 采購(gòu)價(jià)格 ) x 收貨數(shù)量 (10,000 20,000) x 3,000 = 30,000,000 不利差異 Use 4,000 units 40,000,000 (8,000 4,000) x 10,000 = 40,000,000 標(biāo)準(zhǔn)成本法與平均成本法的比較 CSTIN090 費(fèi)率差異 量差 材料率差 11 F 物料量差 10 U 實(shí)際成本 9 X 實(shí)際數(shù)量 11 標(biāo)準(zhǔn)成本 10 X 標(biāo)準(zhǔn)數(shù)量 10 標(biāo)準(zhǔn)成本 10 X 實(shí)際數(shù)量 11 合計(jì)材料差異 1 F 標(biāo)準(zhǔn)成本 制造成本 采購(gòu)成本 （發(fā)票） 99 110 110 100 F = Favorable。產(chǎn)品成本法和成本管理 This document contains proprietary information that is protected by copyright. No part of this document may be photocopied, reproduced, or translated without the prior written consent of QAD Inc. The information contained in this document is subject to change without notice. QAD Inc. provides this material as is and makes no warranty of any kind, expressed or implied, including, but not limited to, the implied warranties of merchantability and fitness for a particular purpose. QAD Inc. shall not be liable for errors contained herein or for incidental or consequential damages (including lost profits) in connection with the furnishing, performance, or use of this material whether based on warranty, contract, or
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