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作业成本计算练习 ACTIVITY BASED COSTING EXERCISE 概 述 OVERVIEW 作业成本计算练习 － 工 作 ACTIVITY BASED COSTING EXERCISE – JOBS 介 绍 Instruction 现在来试着将作业成本知识用于解决工作成本估算问题。为了做到这一点，你需要应用同样的原理来计算出工作成本，而不是产品成本。 Now try applying your Activity Based Costing skills to a jobcosting situation. In order to do this you need to apply the same principle to obtain a job cost rather than a product cost. ELT 财 务 经 纪 人 提 供 了 今 年 的 3 类 工 作 ELT Finance Brokers provide 3 types of jobs for the year 工 作 类 型 JOB TYPE (A) 工 作 价 格 PRICE OF JOB (B) 工作量 QUANTITY PRODUCED (C) 租购计划 Hire Purchase Setup $550 13,500 财务计划 Finance Plans $2,500 200 贷款计划 Loan Setup $800 2,000 根据管理层的估算，作业中心的管理费总额为＄80,000 Management has estimated that the total overhead costs for the financing activity centre is $80,000. 我们希望确定每一项工作的成本和毛利 We wish to determine the cost for each job type and the margin for each job type. 接着我们希望使用帕累托分析法来对工作进行分类。 Following this we wish to classify the job types using Pareto Analysis.  每项工作的相关成本如下 Costs associated with the each JOB are as follows 工 作 类 型 JOB TYPE (A) 直 接 材 料 费 DIRECT MATERIALS (D) 直 接 人 工 费 DIRECT LABOUR (E) 租购计划 Hire Purchase Setup $50 $100 财务计划 Finance Plans $0 $600 贷款计划 Loan Setup $150 $350 确保你按以下6个步骤来完成每部分的工作 Ensure that you complete each section of the 6 stage process. 第 1 步： 确定作业中心 stage 1: Determine the Activity CentrE 本案例中的作业中心为财务职能部份。 In the above case we have already determined that the activity centre we will investigate is the financing function. 第 2 步： 确定作业中心 里 的作业内容 stage 2: Determine the Activities within the Activity Centre 我们为下列作业准备了一个模式答案，但是，自己动手设计一个模式会对你更为有利。We have prepared a model answer on the following activity however; it will be beneficial for you to design your own model. 请罗列出你认为构成财务作业中心部分的作业Please list below the activities that you would consider would form part of the financing activity centre. ……………………………………………………………………………… ……………………………………………………………………………… ……………………………………………………………………………… ……………………………………………………………………………… ………………………………………………………………