论文部分内容阅读
一、对估时作业成本法的一般阐述估时作业成本法是根据不同行业的作业特点和其资源耗用情况等把成本分割为不同的作业库及其具体的作业,并由管理人员对各作业的单位时间成本和单位作业实需时间等进行估计,从而得出不同作业的单位成本。估时作业成本法的一个较大优势在于可以适应现代生活中各种业务的复杂性。如某作业库出现新增作业,就只需对新增作业的每单位作业实需时间和单位时间成本作出估测,即可计算出总成本。公式如下:
First, the general explanation of the actuarial costing method for estimating time The actuarial costing method is based on the operating characteristics of different industries and their resource consumption situation, etc. The costs are divided into different operating banks and their specific operations, and the management personnel The unit time cost of the job and the actual time required for the unit job are estimated to obtain the unit cost of the different jobs. A major advantage of the ABC method is that it can adapt to the complexity of various businesses in modern life. If a new job appears in a job library, it only needs to make an estimate of the actual work time and unit time cost per unit of new job creation, and the total cost can be calculated. The formula is as follows: