一對一深圳會(huì)計(jì)培訓(xùn)服務(wù)
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1.成本上升的原因是產(chǎn)量小，固定成本無法攤薄。計(jì)劃生產(chǎn)5000件，單位成本=6/3 https://www.zhucesz.com/://https://www.zhucesz.com/(8200 800 500 500)/5000=https://www.zhucesz.com/實(shí)際生產(chǎn)單位成本=https://www.zhucesz.com/ https://www.zhucesz.com/(8200 800 500 500 3120)/2500=https://www.zhucesz.com/
(2)可以采用變動(dòng)成本法。
(3)在變動(dòng)成本法下，原單位成本=63 https://www.zhucesz.com/://https://www.zhucesz.com/, https://www.zhucesz.com/,實(shí)際單位成本=https://www.zhucesz.com/ https://www.zhucesz.com/://https://www.zhucesz.com/