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成本管理 7

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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

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  • 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