单个产品成本核算培训概要.pptVIP

单件成本核算培训 孙启慧 2011年7月10日 成本清单 –标准 – Material Material Overhead (roll up from Raw Materials) Exam-1 Financial Yield Exam 2Actual Unit Cost Material - Extended Material Cost for all the Raw Materials Material Overhead – Extended Material Overhead for all the Raw Materials Resource – Hrs/Unit * Labor Rate Overhead – MOH+OOH+PGA 单件成本 主材料 辅助材料 人工费用 – Resource (Input by BOM team) – Overhead ( Input by Finance team) Actual Unit Cost Actual Unit Cost-Clam Material Cost Act Fin Yield = unyield Mat Cost/(Earned Mat+ Yield var+ Cycle Count) Unyield Mat – 98*95= 9,310 Earned Mat – 98*187.78=18,40