2关键用户培训阶段成本.pptx

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2021-12-02 发布于四川
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2关键用户培训阶段成本.pptx

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Actual Period-End ClosingPeriodic repostingDistributionCalculation of imputed costsIndir. internal activity allocationSurchargesInternal order settlementAssessmentSplittingActivity price calculationRevaluationExternal order settlementAssessment to profitability analysisCost CenterActivity TypeOrderTelephone Services473100 + $15,000473100 - $15,000TelephoneJanuaryAllocation rulestatistical ratioe.g. telephone unitsCost center Cost center Cost center3100 3200 3300473100 + $ 6000 473100 + $ 6000 473100 + $ 3000 2000 2000 1000Telephone unitsPeriodic RepostingsElectricity cost ctr 2210 416100 + $ 23,000 416100 - $ 23,000ElectricityJanuary Rule for distribution fixed percentages 30% 20% 50% Production 1 Production 2 Production 3416100 + $ 6,900 416100 + $ 4,600 416100 + $ 11,500from cost center from cost center from cost center2210 2210 2210DistributionsCanteen 3600 420000 6,000416000 1,000613000 2,000?9,000520000 -9,000Assess. cost elements420000 salariesJanuary416000 electricity613000 maintenance Rule for assessment statistical ratio e.g. employeesCost center Cost center Cost center3400 4410 4220520000 + $ 3,000 520000 + $ 1,000 520000 + $ 5,000 30 10 50EmployeesAssessmentIndividual activity confirmationsActivity volume andallocation derivedActivity volumeknownRuleRuleDirect allocationIndirectallocationManual entryand indirectallocationActivity category 1Activity category 1Activity category 2Activity category 3Direct And Indirect Internal Activity AllocationCC: PowerAT: 2231CC: Plant managerAT: 3000Plan vol. Act. vol.300 kwh 450 kwhPlan vol. Act. vol.1100 mu* 1000 muCC: NC-LathesAT: 1420CC: DrillAT: 1423CC: NC-LathesAT: 1420CC: DrillAT: 1423Plan cons Act. cons200 kwh 300 kwhPlan cons Act. cons100 kwh 150 kwhKF: no. employeesPlan Actual 6 emp 7 empCC: Plant manager600 mu 700 mu KF: no. employeesPlan Actual5 emp 3 empCC: Plant manager500 mu 300 muIndirect Activity AllocationActivity volume not known - inverse d