Click here to load reader
Upload
gisela-chapman
View
55
Download
3
Embed Size (px)
DESCRIPTION
成本管理 7. 主讲教师:孟凡收 刘 强 戴 敏 郭庆志 电 话: 0633-8172003 E--mail : [email protected]. 第七章 成本计算的几种辅助方法. (本章简单讲解). 本章主要知识点: 1.定额法成本计算的特点 2.定额变动差异的计算 3.定额差异和定额变动差异的分配 4.标准成本差异的分析 5.标准成本差异的帐务处理. 一、定额法的特点. 在前面所介绍的成本计算方法: 品种法、 分批法和分步法下,. - PowerPoint PPT Presentation
Citation preview
7 06338172003 [email protected]
1.2.3.4.5.
: ,
,
,.,.
,
1),:
(2)
(3)
=,
==
() : = + + ===
() .,.
AA1A2A3 A1
A 20 30 600 13 3 0.5 0.61.50 1.80 25 8 0.5 0.62.50 3.00 36 14 0.5 0.63.00 3.6014 7 8.4
A2A3
A1 1 600 7 8.4 615.40A2 1 150 10 11.2 171.20A3 3 100 15 20 135 850 32 39.6 921.6
AB B AB
A 850 32 39.6 891.6B 1050 26 18 1094 1900 60 60 1985.6
1.
1
= = 12
3 = =4
= -
=+-
1000 550004800200 1000
=4800-5000=-200200 1000100120
=10005=5000=4800+100-120=4780 =4780-5000=-220=
900100120=9005=4500=4800+100-120=4780=4780-4500=+280
=
(2),,(),,,
=
= -
3 :=
+=+ =+ - =+ -
=- ,,300,50,.20,2.7000,3050.:
=300+50=350()=35020=7000()=7000+30-50=6980()=( 6980 7000 ) 2= - 20()
2. 1
, := - 2:
=- ,,,,:
8 1680011200162401160084008800
=1680011200=1.5=1624011600=1.4=84001.5=12600=88001.4=12320=12320-12600= - 280
3. ,=-
= =
, ,,,,
= += = =- P228
.
1. = -
2. = =(1-)
3041 600588 =60030-58830=+360
=588600=0.98 =60030(1-0.98)=+360()
300, 50,,48,600,31000,900.:
30048=14400:48600=28800 4320031000-28800=2200(50-48) 300=600 46000
, ,.:= +
= = ,,
A: 20000,-600.1500,.
50000 +2497.455%,,60000. :.
-600+2497.45 60000+10000100%=71%=(50000+2497.45)5%=2624.87()==20000+50000-60000=10000
60000+600002.71%+1500+2624.87=65750.87()
=10000+100002.71%=10271()() P229 =
, ,
(
1.
=
2.
=
3.
=
,, ,A 150 ,3.50;B210,2.4.500,:1.25,0.84,0.95. ,:
=1503.5+2102.4=1029()
=5001.25=625()
=5000.84=420()
=5000.95=475()
=1029+625+420+475=2549()
() : =- 1.
= =+ =+=+)((+)== + +
=++()
: ,,; ,,;..
1 =-=(-) =(-)
:
18002.2540502.203900 - 9029004.82139785.1014790+8121802818750+722
::200
2.258. 51700382518004050+2254.8214280013496290013978+4821732118028+707
2. =-=( - )=(-)
::200
(19) 380019722004000208000038004000
3. (1)
=-=- =() (-)
(5400/4000-1.4) 4000 = -200
1.43800532040005400280-200
2 =-=-=-= -
(4000-3800) 0.65=130(4180-4000) 0.65=1172400-2717=-317
41800.6527173800247040002400
130 117 - 317
1.,.2.,.,,.
, MN MAB1000NCD100
188005400528019200A200050615B2100302017C3600106066D17001890949400108176192
2 50 30 100
ABCD40004200720034001880025001500500900540018060018002700528015001700660094001920081808000161001640048680
1234