成本管理会计(外国英语资料).docVIP

成本管理会计 1. [objectives] practice the allocation of material costs A company produces a, B, two products, the common use of A kinds of materials, the cost of 10500 yuan.. A product quota consumption =100*15=1500 (kg) B. product quota consumption =50*12=600 (kg) The allocation rate is =10500/ (1500+600) =5 A product should be allocated material costs =1500*5=7500 yuan B... =600*5=3000 yuan By: basic production - A, product 7500 B products 3000 Credit: raw materials 10500 2. practice the distribution of wage expenses A company produces a, B, C three products, production hours for: a product 2400 h