IntegrationAndReconciliationOfCostCenterPlanningCostcenter Input OutputPlannedactivity PlannedcapacityPlannedcosts -personnel -auxiliarysupplies -depreciation Activity output -telephone -insurance -energymaintenanceActivityinputwith internalallocationCostcenterInternal-ountingPlanningScopeConsumptionofoperatingsuppliesDirectlaborcostsSalariesPayrollfringecostsVacationbonusAssessmentcostsRepairsMillingWeldingTurningDrilling...PersonnelcostsInternalAllocationPlantmaintenanceProduction3Production2Production1CarpentryMetalworkingElectricianLunchroomPersonnel.........Productionactivities...ActivitiesProductionareaServicecostcentersManagementPlanningScopeActivity-DependentPlanning Activity-IndependentPlanning ? ? byactivitytype Primary Secondary Primary SecondaryCost Cost CostCostPlanning Planning Planning Planning Detailed Planning Monthly Monthly Monthly Division Division Division *Planreconciliation *PlanDistribution *putation *PlanAssessment * *PlanRevaluationCostcenter4210Activitytype LHRPlannedquantity 100hrsActivity-dependentcost fixed $2,000 variable $3,000Equivalencenumber 1Activitytype MANPlannedquantity 100hrsActivitydependentcost fixed $5,000 variable $8,000Equivalencenumber 2Activity-independentcost $9,000Totalequivalencenumbers 3Hourlycostrates +$3,000 $50fixed $30vbl. +$6,000 $110fixed $80vbl.(9,000/3=3,000)(3,000*2=6,000)(3,000*1=3,000) Activitytype SHR Plannedactivity 100hrsPrimarycosts Wages $5000 Salaries $5000 Energy $1000Total $11000 Secondarycosts trA 50hrs ?$CostcenterA Activitytype REP Plannedactivity1000hrsPrimarycosts Wages $10000 Salaries $5000 Energy $1000Total $16000 Secondarycosts trB10hrs ?$10hrs50hrsActivityIndependentSecondaryCostPlanningSendercostcenter4130Activitytype MAINTPlannedactivity 100hrsScheduledactivityprice 10hrsFixedactivityprice $20Fix.+ $60 Receivercostcenter4110 Activity-independentsecondarycosts: Act
a04 来自淘豆网m.daumloan.com转载请标明出处.
