overhead cost = 間接成本 間接成本----是指多個部門爲同一成本物件提供服務的共同成本...
overhead cost 翻譯成營業成本是一個誤解。 以買賣業為例，最容易懂的就是 7-11。思樂冰的營業成本，就是可樂的進貨成本。員工的薪資、思樂冰機器的電費與折舊就是 overhead cost ， 以製造業為例，不直接投入生產的金額，就是 overhead cost 。製造業中直接投入...
manufacturing cost 製造成本 Direct material...labor, and manufacturing overheads expended in the fabrication...明細核算。 manufacturing overhead cost 製造間接成本 Overhead ...
...給建議． 4.Actual (rather than allocated) manufacturing overhead costs are included in the: b. Manufacturing Overhead ...
... is calculated as estimated manufacturing overhead cost divided by estimated amount of cost driver or activity base. 2009-02...
個人以為ordering cost 指的是訂購前或準備生產一產品前所花的費用,而這些費用將來也...訂購之後. 2009-06-01 10:30:13 補充： work order內的setup應算是item cost ,我點我認同,但不知其set up指的真正意思.而teardown與lost capacity...
... b. Calculate the cost per equivalent unit for material, labor, and overhead c. Assign costs to items completed and items in ending work in process...
... used$14,500direct manufacturing labor costs6,000factory overhead costs :indirect manufacturing labor costs700depreciation on manufacturing assets1...
...重要，同時中心也發現一些新的方式，可以讓這些工作變的更容易。間接成本（ overhead cost ）是常被高階主管忽視的成本。它包括:人事、財務、行銷...等，也就是:生產...
正常的重做(重新加工)成本為製造費用的一部分，故先有此分錄： normal rework: (DR.)M/O contorl9,000 (CR.)materials contorl 3,000 (CR.)wages payable 2,250 (CR.)M/O allocated 3.750 而最後一分錄是在將已歸入...
