问题已解决
如圖二的實訓(xùn)題,計算它的原材料定額費用分配率,要怎么來計算甲,乙產(chǎn)品的定額費用呢? 我看書上的公式是用:該種產(chǎn)品實際產(chǎn)量X單位產(chǎn)品該種原材料費用定額 這個該種產(chǎn)品實際產(chǎn)量在這個實訓(xùn)題(圖二)中,是哪個產(chǎn)量呢?
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同學(xué)你好
答:定額數(shù)量在表4.60上
2022 12/17 11:25
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2022 12/17 11:26
老師你好,我知道在表4.60上 但是它指的是哪個數(shù)量呢?是本月完工產(chǎn)品數(shù)量嗎
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2022 12/17 11:28
該種產(chǎn)品實際產(chǎn)量是指本月完工產(chǎn)品數(shù)量?還是投產(chǎn)數(shù)量?還是本月完工產(chǎn)品數(shù)量+月末在產(chǎn)品數(shù)量?
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2022 12/17 11:31
該種產(chǎn)品實際產(chǎn)量是指本月完工產(chǎn)品數(shù)量?還是投產(chǎn)數(shù)量?還是本月完工產(chǎn)品數(shù)量+月末在產(chǎn)品數(shù)量?
答:分配時(期初+本月發(fā)生的具體費用)/(本月完工產(chǎn)品數(shù)量*完工產(chǎn)品定額+月末在產(chǎn)品數(shù)量*在產(chǎn)品定額)
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2022 12/17 11:35
為什么分配的時候還要算上期初的費用呀,它不是本月的費用歸集嘛
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2022 12/17 11:38
因為期有在產(chǎn)品,和期末的在產(chǎn)品不一樣,所以要在期末的在產(chǎn)品和完工產(chǎn)品之間分配。
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2022 12/17 11:39
因為期初有在產(chǎn)品,和期末的在產(chǎn)品不一樣,所以要在期末的在產(chǎn)品和完工產(chǎn)品之間分配
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2022 12/17 11:40
好的,謝謝老師,明白了
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2022 12/17 11:43
客氣了,如滿意,可點已解決五星評價哈,謝謝!
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