论文部分内容阅读
1、计算本期各产品原材料耗用总额。产品原材料耗用总额表 2、分车间按产品计算本期动力费用总额。动力耗用总额表由于动力费用大小,直接受本期加工量大小的影响,因而在计算动力费用总额时,应以本期约当产量乘以单位动力耗用额。加工约当产量的计算公式: 本期约当产量=本期完工转出数量+期末在产品数量×完工程度(％)一期初在产品数量×完工程度(％) 以一车间甲产品为例: 加工约当产量90件=85+16×50％-6×50％。 3、分配一、二车间生产工人的工资及附加费。
1. Calculate the total amount of raw materials consumed by each product in the current period. The total consumption of raw materials for the product is shown in Table 2. The total amount of power costs for the current period is calculated according to the product in the workshop. The total power consumption table is directly influenced by the size of the current processing volume due to the size of the power cost. Therefore, when calculating the total amount of power costs, the output of the current period should be multiplied by the unit power consumption. Calculation formula for processing output: When the current output is equal to the quantity of finished transfer in the current period + the quantity at the end of the product × the degree of completion of the project (%) at the beginning of the first phase of the product quantity × the finished product (%) Take a workshop A product as an example: Processing when the output of 90 = 85 +16 × 50% -6 × 50%. 3. Allocate wages and surcharges for production workers in the first and second workshops.