问题已解决
求老師講解這題計(jì)算過程是什么樣的?為什么這么計(jì)算?有沒有更簡便利于理解的計(jì)算方法?
FAILED
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您好!很高興為您解答,請稍等
2023 06/18 09:11
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2023 06/18 09:26
您好,材料一次性投入,材料的分?jǐn)偛恍枰?jì)算約定產(chǎn)量,這題沒有簡單計(jì)算方法,就是一步一步來計(jì)算
第一道工序完工率=30×50%÷(30%2b70)×100%=15%;
第二道工序完工率=(30%2b70×50%)÷(30%2b70)×100%=65%;
第一道工序在產(chǎn)品約當(dāng)產(chǎn)量=200×15%=30(件);
第二道工序在產(chǎn)品約當(dāng)產(chǎn)量=100×65%=65(件);
本月完工產(chǎn)品負(fù)擔(dān)直接材料成本=280÷1000×(1000-300)=196(萬元);
完工產(chǎn)品負(fù)擔(dān)直接人工成本和制造費(fèi)用=(85%2b125)÷(95%2b700)×(1000-300)=184.91(萬元);
完工產(chǎn)品總成本=196%2b184.91=380.91(萬元);
完工產(chǎn)品單位成本=380.91÷700=0.54(萬元)
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2023 06/18 09:51
老師,這步的意思就是把一次投料分配給完工的700件么?本月完工產(chǎn)品負(fù)擔(dān)直接材料成本=280÷1000×(1000-300)=196(萬元)
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2023 06/18 10:03
您好,一次投料在產(chǎn)品就不用約當(dāng)產(chǎn)量的,您后面這個(gè)計(jì)算是對(duì)的
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2023 06/18 10:07
就是說一次投料不約當(dāng)就不用95,但是人工和制造費(fèi)用可以用95?700??是這么理解么?
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2023 06/18 10:09
您好啊,是的,就是這么理解的
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2023 06/18 11:00
好的,謝謝老師~
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2023 06/18 11:02
親愛的,您太客氣了,祝您生活愉快!?希望以上回復(fù)能幫助您, 感謝善良好心的您給我一個(gè)五星好評(píng)~
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