Principles of Managerial Accounting · 免费预览
分批成本核算下产品成本的三个组成部分
在分批成本核算下，产品成本由直接材料、直接人工和制造费用汇集而成，并与完全不进入产品的期间费用相区分。
1. Direct materials
Direct materials
2. Direct labor
Direct labor
3. Manufacturing overhead
Manufacturing overhead
4. Why the split matters
Why the split matters
5. Direct material test
Which material is a direct material for a furniture maker?
6. Indirect labor example
Which worker's wages are indirect labor?
7. Overhead contents
Which cost belongs in manufacturing overhead?
8. Period cost boundary
Why are selling and administrative expenses never product costs?
9. Overhead synonym
Manufacturing overhead is also called factory ____, burden, or indirect manufacturing cost. One word.
10. Three components list
Name the third product cost component besides direct materials and direct labor, two words.