Please enable JavaScript.

Coggle requires JavaScript to display documents.

[CostAcc Ch2] Job-order Costing System 工作訂單成本會計 (保存Cost 記錄 (Direct…

- - - - 直接記錄下來
  - - - 直接記錄下來
  - - - Allocation base x Pretermined overhead rate
        
        Allocation base
        
        理想地 Allocation base 是構成Cost的其中一個因素
        
        Example: Direct labor hours / Machine hours
        
        Predetermined overhead rate (預先確定的Overhead 比率)
        
        Period 開始前計算的
        
        Estimated total manufacturing overhead cost for the coming year ÷ Estimated total units in the allocation base for the coming year
        
        這是預測的，為何仍經常用?
        
        實際Overhead rate 要直至年尾先知，使無法預測工作的開支
        
        實際Overhead rate可以隨特發事件而波動，誤導Decision Maker
        
        找出分子
        
        Step1: 找出分母
        
        Step2: 預測Total Fixed Manufacturing Overhead Cost & Total Variable Manufacturing Overhead Cost Per Unit of the allocation base
        
        Step3: Sub入去 " a + bX "
        
        a
        
        Estimated Total Fixed Manufacturing Overhead Cost
        
        b
        
        Estimated Total Variable Manufacturing Overhead Cost Per Unit of the allocation base
        
        X
        
        Estimated Total units in the allocation base
      - 為何要做Allocating
        
        包含太多不同的Manufacturing Overhead
        
        通常Manufacturing Overhead Cost 在任何情況都固定
        
        無法 / 困難從獨立一張Order中追查出 Manufacturing Overhead的數字