xx家具公司培訓(xùn)5-productcosting-全文預(yù)覽
【正文】 t ? Andersen Consulting 2000 15 Defining the Overhead Rates Create new costing sheets Step Description 1 Condition tables Define 2 Access sequences Define 3 Calculation bases Define 4 Overheads Create and assign dependencies 5 Overhead rates Define Use available costing sheets Step Description 1 Calculation bases Adapt 2 Overheads Adapt 3 Credits Adapt ? Andersen Consulting 2000 16 Cost Component Allocation Cost ponent 1 Raw material ... Cost ponent 3 Production ... Cost ponent 8 External activity Cost ponent 9 Other Cost ponent layout 01 X CofA From cost ele. Origin To cost ele. Origin ES GJSAS 01 GJSAS 400000 ABC 410000 ABC 01 GJSAS 400000 410000 01 GJSAS 610000 612000 01 ELE 9 1 2 3 Active: ? Andersen Consulting 2000 17 Breakdown of Quantity Structure in Costing BOM status CO object Order type Routing application Alternative selection Selection ID Routing Alternative selection Quantity structure determination ID Costing variant Quantity structure determination ID Plant Breakdown of quantity structure Application BOM Selection ID BOMs Priority BOM usage Topic Two Order Settlement 2020/6/22 Page 18 ? Andersen Consulting 2000 19 Order Debiting and Crediting Settlement receiver Distribution rule Settlement parameters Material withdrawals Material costs Overhead costs on material Confirmations Production costs Overhead costs on wages Goods/invoice receipt External services Inward stock
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