電大成本管理復(fù)習(xí)試題小抄-文庫吧在線文庫
【正文】 制造費用的分配率 =(750+2 750) 247。 解：材料費用分配率 =40000247。要求采用材料定額耗用量的比例分配材料費用。（ 500+200） = 完工產(chǎn)品應(yīng)負(fù)擔(dān)的燃料及動力費用 ==860 (元 ) 在產(chǎn)品應(yīng)負(fù)擔(dān)的燃料及動力費用 ==344 (元 ) 3．直接工資費的分配 直接工資費分配率 =(28+168) 247。 表 5 甲產(chǎn)品成本明細(xì)帳 2021年 摘要 直接材料 直接人工 制造費用 合計 月 日 5 1 在產(chǎn)品成本 29400 10425 7650 47475 5 31 本月發(fā)生費用 5 31 生產(chǎn)費用累計 5 31 完工產(chǎn)品成本 5 31 在產(chǎn)品成本 解：工資費用分配率 ==30000247。（ 2）如果 A 產(chǎn)品由兩道工序組成，相關(guān)的成本結(jié)構(gòu)資料如下：第一道工序直接材料占 70%，直接人工和制造費用各占 15%第二道工序半成品點 80%，直接人工和制造費用各占 10%，確定各工序的目標(biāo)成本。如果改從 市場上采購，單價為 8 元，同時將剩余生產(chǎn)能力用于加工 B零件，可節(jié)約外購成本 2021 元。本月定額直接材料費用為 50000 元， 本月直接 材料脫離定額差異為＋，本月材料成本差異率為 5％ 材料成本差異全部由完工產(chǎn)品負(fù)擔(dān)，本月完工產(chǎn)品直接材料定額費用為 60000元。 7－ 900） 86≈－ 17 814（元） （ 2）計算組合差異 4 850（ － ）≈ 21 264（元） （ 3）計算材料價格差異 2 900（ 14－ 15）＋ 1 800（ 18－ 20）＝－ 6 500（元） 直接材料成本差異總額＝－ 17 814＋ 21 264－ 6 500＝－ 3 050（元） 1. 根據(jù) 下列表中資料，運用連環(huán)替代法計算確定各有關(guān)因素變動對材料成本的影響。 200 100%=% 單位成本影響： 168— 167=1 Visafree policy brings Chengdu biz, tourism boost. Making national headlines several times, Chengdu39。an. Lou held a joint interview with 27 media, including China Daily, the first in a series of interviews entitled Chinese Media Along the Silk Road. The interviews will be in Shaanxi and Gansu provinces and the Xinjiang Uygur autonomous region, as well as Kazakhstan, Uzbekistan and Turkey. The media group held the first interview on Wednesday morning in Xi39。s ancient indigenous religion, while Du jiang yan is considered to be the oldest functioning watercontrol project in the world. Chengdu ranked third in tourist facilities, management and services among 60 Chinese cities in a customer satisfaction survey released last year. But, Li added that efforts are still needed to develop more tourism products, improve English services and provide accurate translation of traffic signs and scenic billboards. Zhao Yun, chairwoman of British Chamber of Commerce Southwest China, told China Daily that his colleagues found the policy very convenient. A British client once flew here and stayed for just one day to check her ordered goods, she said. Zhao was born in Shanxi province, but she has lived in Chengdu for more than 10 years. My life was like a running race moving from place to place. I also lived in Beijing and Shanghai before, she said. But Chengdu is a place that you never want to leave once settling down. It is now my second hometown, she said. If the environment is further improved, the city will attract more people to visit and live, with the 72hour visafree policy and pelling conditions in transportation, culture, climate and cuisine, he said. Foreigners also gave positive feedback on the policy. A spokesman from Dell In
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