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0000
DATE
[Ch. 2. An Introduces to Case Terms and Purposes
④成本vs.成本標的 vs. 標的
盟
cost
2.欄的:物/服務
3.
成本標的,欲衡量其成本的对象
直接
vs.
O O O O O O O O
O O O O O O O O
2 vs...
期间
ex:
DM
DL
Trace
Allocate
NO.
產品
直接材料(DM)主要成本
COGS
直接人工(DL)节
间接成本)
加工成本(Commercon Corsese)
Costs
5= factory
aarhead:
Costs =
monefacturing
Loverhead
Debes
期间,行銷成本ax.無尚售人員薪資 sales Commission
4ex-45
管理成本ox、辦公室和金
研究発展成本
1. Case - Behaver Ft help!
TCA
1. Variable Cost $31
DATE
→ Q
→Q
NO.
2.
Freed-Ca
總TO來看為固定
UCA
TC
③Cast Dover West
Q
→Q
Relevant Range
ex:
人工成本,工资
ex.
ex. 原料

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00000
000000000
DATE
成本
研究発展成本
1 Cost-Behawor HEA help!
TC
1. Variable Cost 变动
* Fixed-Cart
TCM
⑦Cost Driver $25/117
exA1%
ex:
Q
+Q
NO.
.....總TO看為固定
UCA
Q
(综合成本)
Sheet]
成本標的: BMW
Varable
成本機的BMW
Fixed.
ex Slay
Relewano Range
ex
→Q
Indorece
ex.
「有種約: BAMA/
ex:
2
Types of Inventory
1.
2.
原料
Work-in-process
inventory
在製品
www
w2P
3. Finished goods soventory Bite in FG.
④成本流动圖
eer
观
成本
73000
*
9018
ex: 原料
ex:月薪、直线法下的折舊
=Manu
DATE:
Direct Materials used
=76000 = Bktlik-8k
Cast acked Conversion costs.
Cast of goods mamfarsured.
10kk = losk+6k-k
Beg. 11000
Deg. $6000
Drect Material
Inventory
End. #18000
Work
Finished
NO.
[Revenue] nos
Je
[Cose of Grands Sold] 18-

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(25)
Direct
成本標的: BMW
Variable
ex
輪胎成本
ex.
Indirect
BMW
C
成本標的: BMW
成本標的: BMW
Fixed
exSlay
ex:
Types
of
Inverary
1.原料
2.
What-ve-process
inventory
金製品
w2p
•Finished-goods moversary AFG.
Cast ackyed - Lanversian Costs.
Cast of goods marmfloured.
lokk = 15k+6-7k
DATE
Dance Mocerials used
產生76000=73k+11k-8k
④成本动圈
73000
Beg. $1100
Bag £6000
Beg k
成本
(e) 17 - Prest Motoral
.
Work
Fested
in
Goods
9000
End. 18000
古建人工
V process
间接製造一
Inventory
Inventary
End. #1000
End Jay k
(3v. Menfrewing cases)
Labor Costs
{直接
• direct
Agromy
labors
NO.
[Revenue] no
Je
[Cose of Goods Sold] 18-0
11
103,000
Games Magn
"Period Costs, 70, New
Operary Income
•
间接:警衛, overtime pronium 、 idle time 、經理的$
Hawkering 200!
.製造成本,材料有多少入了在製品。M+PL+6= Moukaning
23 Case of Granda Manufactured.
3.)
4DM-DL.
(A) case of good purchase
= Prachures + Freight in - Pachne Downs - Reckone Rist
OOOOO