產(chǎn)品成本計算和分批成本計算法(編輯修改稿)
2025-03-13 15:01 本頁面
【文章內(nèi)容簡介】 本 McGrawHill/Irwin 311 Overhead is applied to jobs using a predetermined overhead rate (POHR) based on estimates made at the beginning of the accounting period. 運用預(yù)定的制造費用分配率（ POHR） 將制造費用分配給各批次。 POHR在會計期開始時估計確定。 Manufacturing Overhead Costs 制造費用 POHR = Budgeted manufacturing overhead cost 預(yù)計制造費用總額 Budgeted amount of cost driver (or activity base)成本動因預(yù)計數(shù) Overhead applied分配的費用 = POHR Actual activity 實際作業(yè) Based on estimates, and determined before the period begins 基于估計，在會計期初確定 Actual amount of the allocation base, such as direct labor hours, incurred during the period 作為分配依據(jù)的實際數(shù)量，例如會計期間發(fā)生的直接工時數(shù)。 McGrawHill/Irwin 312 Overhead applied分配的費用 = POHR Actual activity 實際作業(yè) Recall the wooden crate example where: Overhead applied = $4 per DLH 8 DLH = $32 Manufacturing Overhead Costs 制造費用 Overhead is applied to jobs using a predetermined overhead rate (POHR) based on estimates made at the beginning of the accounting period. 運用預(yù)定的制造費用分配率（ POHR） 將制造費用分配給各批次。 POHR在會計期開始時估計確定。 POHR = Budgeted manufacturing overhead cost 預(yù)計制造費用總額 Budgeted amount of cost driver (or activity base)成本動因預(yù)計數(shù) McGrawHill/Irwin 313 RoseCo applies overhead based on direct labor hours. Total estimated overhead for the year is $640,000. Total estimated labor cost is $1,400,000 and total estimated labor hours are 160,000. What is RoseCo’s predetermined overhead rate? 玫瑰公司利用直接人工工時數(shù)來進行制造費用分配。估計每年的制造費用為 640000美元。估計的人工成本總計為 1400000美元，估計的總工時數(shù)為 160000小時。 請問：玫瑰公司預(yù)計的制造費用分配率是多少？ Overhead Application Example 制造費用分配示例 McGrawHill/Irwin 314 $640,000
法律信息相關(guān)推薦
鄂ICP備17016276號-1