【正文】 ........................................................................................................... 29 計(jì)劃作業(yè) ................................................................................................................................. 29 與生產(chǎn)計(jì)劃的集成 ................................................................................................................... 29 直接作業(yè)分配 .......................................................................................................................... 29 間接作業(yè)分配 .......................................................................................................................... 29 不可計(jì)量作業(yè)的分配 ............................................................................................................... 30 作業(yè)余額 ................................................................................................................................. 30 目標(biāo)成本 .................................................................................................................................................... 30 作業(yè)相關(guān)的成本分配 ................................................................................................................................. 30 實(shí)際成本劃分 ........................................................................................................................ 30 計(jì)劃成本劃分 ........................................................................................................................ 30 作業(yè)價(jià)格核算 ............................................................................................................................................ 30 遞歸 ...................................................................................................................................... 30 作業(yè)價(jià)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(huì)計(jì)核算 ..................................................................................................................................... 31 差異的重要性 ........................................................................................................................ 31 目的 ...................................................................................................................................... 31 R/3功能詳解 管理會(huì)計(jì) SAP中國(guó) 第 4 頁(yè) 共 77 頁(yè) 7/10/2020 實(shí)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(shí)際價(jià)格評(píng)估 ............................................................................................................................................ 33 前景 .......................................................................................................................................................... 33 預(yù)期差異 ............................................................................................................................... 33 7 內(nèi)部定單 .......................................................................................................................................................... 33 經(jīng)營(yíng)性定單的基礎(chǔ) ...................................................................................................................................... 33 經(jīng)營(yíng)性定單的分類(lèi) ................................................................................................................... 33 定單和項(xiàng)目的特征 ................................................................................................................... 35 定單的 有效期 .......................................................................................................................... 35 定單的分類(lèi) ............................................................................................................................. 36 銷(xiāo)售定單 ................................................................................................................................. 36 生產(chǎn)定單 ................................................................................................................................. 36 一般費(fèi)用定單 .......................................................................................................................... 36 資產(chǎn)投資定單 .......................................................................................................................... 36 統(tǒng)計(jì)定單 ................................................................................................................................. 37 定單計(jì)劃 .................................................................................................................................................... 37 計(jì)劃細(xì)節(jié)層次 ..........................................................................................................................