第08章c標(biāo)準(zhǔn)成本ppt課件

1、COLLEGE OF ACCOUNTINGCui XiumeiCOLLEGE OF ACCOUNTINGCui XiumeiCOLLEGE OF ACCOUNTINGCui XiumeiCOLLEGE OF ACCOUNTINGCui XiumeiCOLLEGE OF ACCOUNTINGCui XiumeiCOLLEGE OF ACCOUNTINGCui XiumeiCOLLEGE OF ACCOUNTINGCui XiumeiCOLLEGE OF ACCOUNTINGCui Xiumei價錢價錢差別差別資料價錢差別資料價錢差別工資率差別工資率差別變動費用開支差別變動費用開支差別資料用量差別

2、資料用量差別人工效率差別人工效率差別變動費用效率差別變動費用效率差別方案方案單位單位耗費耗費實踐實踐產(chǎn)量產(chǎn)量方案方案價錢價錢實踐實踐單位單位耗費耗費實踐實踐產(chǎn)量產(chǎn)量方案方案價錢價錢實踐實踐單位單位耗費耗費實踐實踐產(chǎn)量產(chǎn)量實踐實踐價錢價錢2 21 1數(shù)量數(shù)量差別差別3 32 23 31 1 總差別總差別 實踐規(guī)范實踐規(guī)范COLLEGE OF ACCOUNTINGCui XiumeiCOLLEGE OF ACCOUNTINGCui Xiumei制定規(guī)范本錢制定規(guī)范本錢編制責(zé)任核算編制責(zé)任核算實踐行動實踐行動編制實績報告編制實績報告計算本錢差別計算本錢差別 本錢差別本錢差別 擬訂改良措施擬訂改良措施

3、業(yè)績評價與考核業(yè)績評價與考核調(diào)調(diào) 節(jié)節(jié) 當(dāng)當(dāng) 前前 行行 動動反反 饋饋 控控 制制修修 訂訂 未未 來來 預(yù)預(yù) 算算反反 饋饋 控控 制制COLLEGE OF ACCOUNTINGCui XiumeiCOLLEGE OF ACCOUNTINGCui XiumeiCOLLEGE OF ACCOUNTINGCui XiumeiCOLLEGE OF ACCOUNTINGCui XiumeiCOLLEGE OF ACCOUNTINGCui XiumeiCOLLEGE OF ACCOUNTINGCui XiumeiCOLLEGE OF ACCOUNTINGCui XiumeiCOLLEGE OF AC

4、COUNTINGCui XiumeiCOLLEGE OF ACCOUNTINGCui XiumeiCOLLEGE OF ACCOUNTINGCui XiumeiCOLLEGE OF ACCOUNTINGCui XiumeiCOLLEGE OF ACCOUNTINGCui XiumeiCOLLEGE OF ACCOUNTINGCui Xiumei固定制造費固定制造費用開支差別用開支差別4 4- -3 3固定制造固定制造費用總差別費用總差別(4) (4) (1) (1)1 12 23 34 4固定制造費固定制造費用才干差別用才干差別3 3- -2 2固定制造費固定制造費用效率差別用效率差別2 2- -1 1規(guī)范規(guī)范分配率分配率規(guī)范規(guī)范分配率分配率規(guī)范單規(guī)范單位工時位工時規(guī)范規(guī)范分配率分配率實踐實踐分配率分配率實踐實踐產(chǎn)量產(chǎn)量實踐實踐產(chǎn)量產(chǎn)量方案方案產(chǎn)量產(chǎn)量實踐實踐產(chǎn)量產(chǎn)量能量差別能量差別實踐單實踐單位工時位工時規(guī)范單規(guī)范單位工時位工時實踐單實踐單位工時位工時COLLEGE OF ACCOUNTINGCui XiumeiCOLLEGE OF ACCOUNTINGCui XiumeiCOLLEGE OF ACCOUNTI