文档介绍:: .
1. 抽样的概念
单纯随机抽样〔simplerandomsampling〕将调查总体全部观察单holdingcosts=-^1C
4. 劳动本钱评估:
Numberofstaffleavingandneedinereplacement
LabaurTurnover-:X100%Averagenumberofemployees
OVERHEADS本钱分摊?repeateddistribution(orreciprocal)method,includealgebraicmethod
〔设X,Y〕?directmethod(不考虑X,YM彼此的分摊)?step-downmethod〔仅考虑X^£yM彼此的分摊〕AbsorptionVsMarginalCosting
AbsorptionCostingMarginalCostingSalesl
Less:ProductionCost-VCUnder/OverabsorbedGrossProfitLess:Non-ProductionCost-VLess:Non-Product!onCost-FCLess:ProductionCost―HSales
Le&s:ProductionCost-VCLess:Nor>ProductionCast-VCContributionLess:ProductionCost-FCLess:Non-ProductionCost-FCNetProfitNetProfit
AC=MC+(ClosingInventory-OpeningInventory)xOAR
LaspeyrePriceIndex=:LaspeyreQuantity
ZPoOoIndex£PoQn£PoQoZPnQn£PnQnPaaschePriceIndex二_;PaascheQuantityIndex二
EPoQn
XPnOoFisherPriceIndex-VLasp但yrePriceIndexXPaarehePricelnd、-必须会用FIFO&WeightAverage解题,计算WI或者OUTPUTProcesscosting-Example2,39.
VareproducesvariousinksatitsNormantonfactory-ProductiondetailsforProcess1areasfollows:
Openingwork-in-progress,1April400units60%complete
Closingwork-in-progress,30April600units20%complete
Unitsstarted1,000
-quartersofthematerialsareaddedatthestartoftheprocessandtherennainirigquarteraddedwhentheprocessis5。%.
/,'-要知道它和AB勺区别
£Activitybasedcosting■.
,(costpools)》Absorbtheactivitycosts,intotheproduct.
Packing
r
Machine(O5t5
9. LifeCycleCosting:
Introduction:Fewpetitors+Highpromotioncost+BasicqualityGrowth:Newpetitors+Newdistributionoutletsbeingfound+Productqualityimprovementmade+Customerfeedbackreceived
Maturity:Mostpetitive+Prod