Hilton 5th Edition Chapter Three - PowerPoint PPT Presentation

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Hilton 5th Edition Chapter Three

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Title: Hilton 5th Edition Chapter Three Subject: Product Costing and Cost Accumulation Author: Charles Caldwell Last modified by: TIGER Created Date – PowerPoint PPT presentation

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Title: Hilton 5th Edition Chapter Three

1
3
Week 3
PMBA

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2
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3
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4
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5
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6
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7
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8
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9
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10
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??????,????????????(??)??????????
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?? No. 1
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?? No. 2
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?? No. 3
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11
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12
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13
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14
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15
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16
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17
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18
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19
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21
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22
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??????? (?????)
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23
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??????????????,???????????????????????

???????? ????????? ????
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???????? 4 ???????? 8 ?????? 32
24
??????

???? ????????????????,?????????? 640,000
,????????? 1,400,000 ????????? 160,000?
?????? ?????????

25
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??????? (?????)
????? ????
640,000

160,000 ???????? (DLH)
????????? 4.00 ???????????
????????????? ????4????
26
??????
???????????????Job X-32?
27
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28
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??????????????????????
29
???????
??????
???????????????????,?????????????
Materials Ledger Cards
Materials Ledger Cards
Materials Ledger Cards
????
??????
30
???????
??????
???????????????????,?????????????
Employee Time Ticket
Employee Time Ticket
Employee Time Ticket
?????
??????
31
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????
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32
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33
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34
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35
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36
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37
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38
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????

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39
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????????????????????????????????
40
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????? ??????? 650,000
????????????170,000 ?
???????????????4???????????,?????????????????????
???

41
????????

????? ??????? 650,000
????????????170,000 ?
???????????????4???????????,?????????????????????
???

?? ???? ????????? ??????????? ????
4.00????????? 170,000???????? 680,000
42
????????

????? ??????? 650,000
????????????170,000 ?
???????????????4???????????,?????????????????????
???

????????????? 30,000. ???????????
?? ???? ????????? ??????????? ????
4.00????????? 170,000?????? ??
680,000
43
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44
???????????
??????????
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???????? 650,000
??????? 680,000
30,000 ????
45
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???????? 650,000
??????? 680,000
30,000
30,000
?????
30,000 ????
46
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47
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48
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49
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50
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51
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52
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53
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54
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