暑假p1老师英文7月27日笔记.pdfVIP

7 月 27 日笔记 C.1.33 VOHSV = AQ*AR*(AP - SP) AP = actual VOH / actual DLH VOH = indirect material + indirect labor DLEV = AQ*SP*(AR - SR) AR = 单位产品的实际耗时 DMQV = AQ*SP*(AR - SR) AR = 单位产品的实际耗材 FOHPvV = (SQ - AQ)*SR*SP C.1.39 Sales mix V =