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- departmental manufacturing overhead rate [经] 分部(部门)制造费用率
- machine hours basis for manufacturing overhead rates [经] 制造费用率的机器小时法
- material costs basis for manufacturing overhead rates [经] 制造费用率的材料成本法
- manufacturing overhead rates [经] 制造费用(分配)率
- For example, if a large balance is caused by changes in manufacturing methods or in production goals, the factory overhead rate should be revised. 例如,如果较大的余额是因为生产方法或生产目标不当,制造费用率就应修正。
- The overhead rate can be expressed as a percent-age or an hourly rate. 间接费用分配率可以用百分比或小时费率来表示。
- That is why onehalf of the total normal working hours for a given year are used in figuring overhead rates. 这就是为什么一个特定年度的正常工作时间的半数被用来计算间接费用分配率。
- Job Description:1. Labor hours, manufacturing overhead monitoring &analysis.2. Cost and margin analysis accordi...... ... 公司名称:蒂森克虏伯电梯(上海)有限公司工作地点:上海市发布时间:2008-8-12
- To reduce the number of overhead rates, and to simplify the process of ABC, activities may be grouped together in homogeneous set based on similar characteristics. 为了减少间接费用分配率的数量并相应简化作业成本计算的过程,各种作业可以根据如下的两个特点将相同或相近性质的作业并为一组。
- Regardless of how carefully the predetermined overhead rate is estimated, Factory Overhead will usually have a balance at the end of the fiscal year. 不管预先确定制造费用分配率时多么认真仔细,制造费用账户在年末总会有一个余额。
- Remember that when the standard costs are used, factory overhead is applied to production on the basis of a predetermined standard cost overhead rate. 在标准成本制度下,制造费用根据一事先确定的比率进行分配。
- What is manufacturing overhead? 什么是制造费用呢?
- rework costs charged to manufacturing overhead 计入间接制造费的返工成本
- Type of manufacturing overhead cost 制造费用的种类
- underapplied manufacturing overhead 少分配制造费用
- schedule of manufacturing overhead [经] 制造费用明细表
- applied manufacturing overhead account 已分配间接制造费用帐户
- In most cases, the way to calculate cost of a product is to total the direct materials, direct labors, and manufacturing overheads. 但是往往业务人员对于新产品的材料不易估算、生产工时的计算与工作站生产流程不清楚、营运费用不知如何分配。
- allocation of manufacturing overhead [经] 制造染费的分配
- manufacturing overhead control account 制造费用控制账户