【正文】 ........................................................................................................... 29 計劃作業(yè) ................................................................................................................................. 29 與生產(chǎn)計劃的集成 ................................................................................................................... 29 直接作業(yè)分配 .......................................................................................................................... 29 間接作業(yè)分配 .......................................................................................................................... 29 不可計量作業(yè)的分配 ............................................................................................................... 30 作業(yè)余額 ................................................................................................................................. 30 目標成本 .................................................................................................................................................... 30 作業(yè)相關(guān)的成本分配 ................................................................................................................................. 30 實際成本劃分 ........................................................................................................................ 30 計劃成本劃分 ........................................................................................................................ 30 作業(yè)價格核算 ............................................................................................................................................ 30 遞歸 ...................................................................................................................................... 30 作業(yè)價格 ............................................................................................................................... 31 成本構(gòu)成劃分 ........................................................................................................................ 31 固定成本的預(yù)分配 ..................................................................................................................................... 31 定期差異會計核算 ..................................................................................................................................... 31 差異的重要性 ........................................................................................................................ 31 目的 ...................................................................................................................................... 31 R/3功能詳解 管理會計 SAP中國 第 4 頁 共 77 頁 7/11/2020 實施 ...................................................................................................................................... 32 差異的核算 ............................................................................................................................................... 32 概況 ...................................................................................................................................... 32 輸入方差異 ........................................................................................................................... 32 輸出方差異 ........................................................................................................................... 32 差異分析 ................................................................................................................................................... 33 實際價格評估 ............................................................................................................................................ 33 前景 .......................................................................................................................................................... 33 預(yù)期差異 ............................................................................................................................... 33 7 內(nèi)部定單 .......................................................................................................................................................... 33 經(jīng)營性定單的基礎(chǔ) ...................................................................................................................................... 33 經(jīng)營性定單的分類 ................................................................................................................... 33 定單和項目的特征 ................................................................................................................... 35 定單的 有效期 .......................................................................................................................... 35 定單的分類 ............................................................................................................................. 36 銷售定單 ................................................................................................................................. 36 生產(chǎn)定單 ................................................................................................................................. 36 一般費用定單 .......................................................................................................................... 36 資產(chǎn)投資定單 .......................................................................................................................... 36 統(tǒng)計定單 ................................................................................................................................. 37 定單計劃 .................................................................................................................................................... 37 計劃細節(jié)層次 ..........................................................................................................................