Principles of Managerial Accounting · 免费预览
传统分配下的预定制造费用与总成本
传统制造费用分配将全部制造费用归集在一起，并按全厂统一的分配率进行分配，通常以人工工时或机器工时为分配基础。这种方法简单，但当产品的复杂程度不同时，可能会扭曲产品成本。
1. The plantwide rate tradition
The plantwide rate tradition
2. Applying the rate to products
Applying the rate to products
3. When the single base distorts
When the single base distorts
4. The total cost picture
The total cost picture
5. Plantwide rate computation
Estimated overhead is 900,000 dollars and estimated direct labor-hours are 60,000. Compute the plantwide predetermined overhead rate.
6. Product overhead application
The plantwide rate is 15 dollars per labor-hour. Product B consumes 8 labor-hours per unit. Compute overhead applied per unit of B.
7. Distortion direction
A complex, low-volume product with many setups but few labor-hours will be costed how under a labor-hour plantwide rate?
8. Decision consequence
A systematic undercosting of a complex product most directly leads to which decision error?
9. Total product cost
Unit overhead of 30 dollars joins 40 dollars of materials and labor for Product A. Compute total unit cost in dollars, number only.
10. Single base assumption
Plantwide allocation assumes that one base, usually labor-hours, ____ all overhead cost. One word.