问题已解决
老師這個題的固定制造費用不會分析 不知道怎么求 找不到量
FAILED
FAILED
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同學(xué)您好!老師來幫您分析分析,但是過程有點復(fù)雜,要耐心等待一下哦
2021 07/03 19:07
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2021 07/03 19:30
固定制造費用標準分配率=4000/2000=2元/小時
固定制造費用實際數(shù)=3900元
固定制造費用預(yù)算數(shù)=4000元
固定制造費用標準分配率*實際工時=2*2100=4200元
固定制造費用標準分配率*實際產(chǎn)量下標準工時=2*440*4=3520元
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2021 07/03 19:31
固定制造費用耗費差異=3900-4000=-100元
固定制造費用閑置能量差異=4000-4200=-200元
效率差異=4200-3520=680元
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2021 07/03 19:35
看一下圖片形式會好理解一點不
FAILED
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2021 07/04 09:54
不是太好理解 為什么2*2100 2100不是一個合計數(shù)嗎
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2021 07/04 10:04
2100是實際工時,2是標準制造費用分配率
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2021 07/04 10:18
為什么要?? 呀
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2021 07/04 10:20
制造費用總額=每小時分配率乘以小時數(shù)
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2021 07/04 10:23
哦哦 謝謝老師
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2021 07/04 10:25
不客氣哦,周末愉快哈!
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