[經(jīng)管營銷]標(biāo)準(zhǔn)成本-文庫吧資料
2024-12-14 02:03本頁面
【正文】 $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 0A d d : C os t of G ood s P r od u c e d 330,000 330,000 330,000 990,000G ood s A vai l ab l e f or S al e 330,000 330,000 440,000 990,000L e s s : E n d i n g I n ve n t or y 0 110,000 0 0C os t of G ood s S ol d 330,000 220,000 440,000 990,000G r os s P r of i t 420,000 280,000 560,000 1,260,000S e l l i n g an d A d m i n i s t r at i ve E xp e n s e 80,000 80,000 80,000 240,000N e t I n c om e $340,000 $200,000 $480,000 $1,020,000Y 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 60,000 0V ar i ab l e P r od u c t i on 180,000 180,000 180,000 540,000G ood s A vai l ab l e f or S al e 180,000 180,000 240,000L e s s E n d i n g I n ve n t or y 0 60,000 0 0V ar i ab l e C os t of G ood s S ol d 180,000 120,000 240,000 540,000C on t r i b u t i on M ar gi n 570,000 380,000 760,000 1,710,000 F i xe d M an u f ac t u r i n g O ve r h e ad 150,000 150,000 150,000 450,00S e l l i n g an d A d m i n i s t r at i ve E xp e n s e 80,000 80,000 80,000 240,000N e t I n c om e $340,000 $150,000 $530,000 $1,020,000A bs or pt i on C os t i n g V ar i abl e C os t i n g Company Logo 兩種方法的特點(diǎn) ?在完全成本法中，固定性制造費(fèi)用由本期已銷產(chǎn)品和期末未銷產(chǎn)品共同負(fù)擔(dān)，固定性制造費(fèi)用是一種可以在將來換取收益的資產(chǎn)。Freight Company Logo 標(biāo)準(zhǔn)成本制定 相關(guān)部門：財(cái)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(jià)格標(biāo)準(zhǔn) 直接材料 Company Logo 直接人工 相關(guān)部門：財(cái)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(shí) 標(biāo)準(zhǔn)工資率 標(biāo)準(zhǔn)工資率＝標(biāo)準(zhǔn)工資總額 247。 Fringes ? Repair and Maintenance ? Suppliers / Services ? Insurance amp。 inspection costs Company Logo Include in Inventory Costs ? Factory indirect labor costs related to general operations, including manufacturing engineering, quality, and HSamp。 基本標(biāo)準(zhǔn)成本與各期實(shí)際成本對(duì)比，可以反映成
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