某企業(yè)生產(chǎn)A,B產(chǎn)品,資料如下:A產(chǎn)品年產(chǎn)量10000臺(tái),單位產(chǎn)品機(jī)器工時(shí)10直接材料單位成本50直接人工單位成本20;B產(chǎn)品年產(chǎn)量40000臺(tái)單位產(chǎn)品機(jī)器工時(shí)10直接材料單位成本30直接人工單位成本20.企業(yè)每年制造費(fèi)用總額為2000000依據(jù)作業(yè)動(dòng)因設(shè)置五個(gè)成本庫(kù),資料如下:機(jī)器調(diào)整:成本動(dòng)因調(diào)整次數(shù);作業(yè)成本600000;作業(yè)動(dòng)因數(shù)A產(chǎn)品3000B產(chǎn)品2000合計(jì)5000;質(zhì)量檢驗(yàn):成本動(dòng)因檢測(cè)次數(shù),作業(yè)成本480000,作業(yè)動(dòng)因數(shù)A產(chǎn)品4000B產(chǎn)品4000合計(jì)8000:生產(chǎn)訂單:成本動(dòng)因訂單份數(shù),作業(yè)成本120000;作業(yè)成本動(dòng)因:A產(chǎn)品200B產(chǎn)品400合計(jì)600;機(jī)器維修:成本動(dòng)因維修次數(shù),作業(yè)成本600000,作業(yè)動(dòng)因數(shù)A產(chǎn)品400B產(chǎn)品600合計(jì)1000;材料驗(yàn)收:成本動(dòng)因驗(yàn)收次數(shù),作業(yè)成本200000作業(yè)動(dòng)因數(shù)A產(chǎn)品100B產(chǎn)品300合計(jì)400;作業(yè)成本合計(jì)200000要求
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