管理会计——上海对外经贸大学参赛案例分析.pptxVIP

会计学 1 管理会计——上海对外经贸大学参赛案例分析 第1页/共35页 OUTLINE Special Order Dealing Cost Allocation Performance Evaluation Production Schedule Modification Cost Driver Modification Evaluation System Modification Recommendations Summary 第2页/共35页 Preparing Activity Warehousing Activity Processing Activity Packaging Activity Part of Variable Operating Cost 1.Direct Costs Indirect Costs 2. MP Other Products Part of Material Cost 第3页/共35页 Direct costs Cost driver Raw material Material cost for one unit Packaging material Material cost for one unit Direct production salaries Labor time for one unit Indire