chapter_6
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บท6TRANSCRIPT
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6
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3 1. ( Single plant wide factory ) 2. ( Multiple production department factory overhead rate ) 3. ( Activity-Based Costing : ABC )
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1. ( Single plant wide factory )
=
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I.T. 2 (PC) (LT) 1 1,600,000
2 1,000 10
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=
PC : 1,000 10 = 10,000 LT : 1,000 10 = 10,000 = 20,000
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= 1,600,000 20,000 = 80
2
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PC 80 10 = 80 LT 80 10 = 80
800 10
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2. ( Multiple production department factory overhead rate )
=
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I.T. 2
1,600,000 1,030,000 570,000
10,000 103 57
2
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= 1,030,000 10,000
= 103
= 570,000 10,000
= 57
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PC = 6 103 = 4 57
= 618 = 228 = 846
LT = 4 103 = 6 57
= 412 = 342 = 754
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3. ( Activity-Based Costing : ABC )
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#1
#2
#1
#2
#1
#2
#5
#3
#4
#1
#2
#3
#4
#5
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( Activity Cost Rate )
=
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= x
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=
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=
600,000 3,000
= 600,000 3,000 = 200
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100
200
300
400
400
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1 100 = 100.00 1 200 = 200.00 0.5 300 = 150.00 1 400 = 400.00 3 400 = 1,200.00 2,050.00
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2 X Y 2
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X Y 1.
2.
3.
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6 3 1. ( Single plant wide factory )Slide Number 4 2. ( Multiple production department factory overhead rate )Slide Number 9Slide Number 103. ( Activity-Based Costing : ABC )Slide Number 13 ( Activity Cost Rate ) Slide Number 18Slide Number 19Slide Number 20Slide Number 23