[經(jīng)管營銷]標(biāo)準(zhǔn)成本(編輯修改稿)
2025-01-04 02:03 本頁面
【文章內(nèi)容簡介】 Repair and Maintenance ? Suppliers / Services ? Insurance amp。 Tax ? Utility ? Depreciation ? Rental ? Communication ? Travel/Entertainment ? Training ? Dutyamp。Freight Company Logo 標(biāo)準(zhǔn)成本制定 相關(guān)部門：財務(wù)部、采購部 直接材料標(biāo)準(zhǔn)成本＝直接材料數(shù)量標(biāo)準(zhǔn) 直接材料價格標(biāo)準(zhǔn) 直接材料 Company Logo 直接人工 相關(guān)部門：財務(wù)部、生產(chǎn)部、人事部 直接人工標(biāo)準(zhǔn)成本＝標(biāo)準(zhǔn)工時 標(biāo)準(zhǔn)工資率 標(biāo)準(zhǔn)工資率＝標(biāo)準(zhǔn)工資總額 247。 標(biāo)準(zhǔn)總工時 標(biāo)準(zhǔn)成本制定 Company Logo 標(biāo)準(zhǔn)成本制定 制造費(fèi)用 制造費(fèi)用標(biāo)準(zhǔn)分配率＝制造費(fèi)用預(yù)算總額247。標(biāo)準(zhǔn)總工時 制造費(fèi)用標(biāo)準(zhǔn)成本＝制造費(fèi)用標(biāo)準(zhǔn)分配率標(biāo)準(zhǔn)工時 相關(guān)部門：財務(wù)部、生產(chǎn)部、工程部、物料部、質(zhì)量部 Company Logo 兩種成本計算方法 ? Absorption costing treats all production costs as product costs, regardless of whether they are variable or fixed. Under absorption costing, a portion of fixed manufacturing overhead is allocated to each unit of product. ? Variable costing includes only variable production costs in product costs. Direct materials, direct labor and variable manufacturing overhead costs would ordinarily be included in product costs under variable costing. Fixed manufacturing overhead is not treated as a product cost under this method. Rather, fixed manufacturing overhead is treated as a period cost and is charged against ine each period. Company Logo 其它相關(guān)信息： 銷售和管理費(fèi)用每年 $80K 期初存貨為零 3年銷售量分別為 30K， 20K， 40K， 銷售單價為每個 $25 每年產(chǎn)量均為 30K 固定制造費(fèi)用為 150K（ 30K*$5) 單位成本信息 ： ` A b s o r p t i o n V a r i a b l eD i r e c t M a t e r i a l s $3 $3D i r e c t L a b o r $2 $2V a r i a b l e M a n u f a c t u r i n g o v e r h e a d $1 $1F i x e d M a n u f a c t u r i n g o v e r h e a d $5U n i t P r o d u c t C o s t $11 $6Company Logo Y e ar 1 2 3 1 t h r u 3S al e s $750,000 $500,000 $1,000,000 $2,250,000B e gi n n i n g I n ve n t or y 0 0 110,000
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