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Sheet Ac 313 การปันส่วนค่าใช้จ่ายการผลิต
Cost Allocation
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การปันส่วนค่าใช้จ่ายการผลิต
วิธีอัตราเดียวทั้งโรงงาน (Plantwide Overhead Rate) วิธีอัตราประจำแผนก (Departmental Overhead Rate) วิธีต้นทุนตามกิจกรรม (Activity-Based Costing)
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วิธีอัตราเดียวทั้งโรงงาน (Plantwide Overhead Rate)
Indirect Labor Indirect Materials Other Overhead Cost Pool Direct Labor Hours Products
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วิธีอัตราเดียวทั้งโรงงาน (Plantwide Overhead Rate)
One-Stage Cost Allocation - Direct Labor Hours - Machine Hours - Direct Material Costs - Direct Labor Costs - Unit of Product
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วิธีอัตราประจำแผนก (Departmental Overhead Rate)
Two-Stage Cost Allocation
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Two-Stage Cost Allocation
Indirect Labor Indirect Materials Other Overhead Stage One: Costs assigned to pools Department 1 Department 2 Department 3 Cost pools When a company uses departmental overhead rates, the assignment of manufacturing overhead costs to production jobs is accomplished in two stages, comprising what is called two-stage cost allocation. In the first stage, all manufacturing-overhead costs are assigned to the production departments, such as machining and assembly. 3-6
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Departmental Overhead Rates
Indirect Labor Indirect Materials Other Overhead Stage One: Costs assigned to pools Department 1 Department 2 Department 3 Cost pools Direct Labor Hours Machine Hours Raw Materials Cost Stage Two: Costs applied to products In the second stage, all of the manufacturing-overhead costs accumulated in each production department are assigned to the production jobs on which the department has worked. This process is called overhead application. In stage two, each production department has its own predetermined overhead rate. These rates often are based on different cost drivers. Products Departmental Allocation Bases 3-7
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