文档内容
成本管理会计期末重点整理
- https://51jobs.taobao.com/ galerjim
/ / offer- https://51jobs.taobao.com/ galerjim
/ / offer- https://51jobs.taobao.com/ galerjim
/ / offer- https://51jobs.taobao.com/ galerjim
/ / offer- https://51jobs.taobao.com/ galerjim
/ / offer- https://51jobs.taobao.com/ galerjim
/ / offer- https://51jobs.taobao.com/ galerjim
/ / offer- https://51jobs.taobao.com/ galerjim
/ / offer- https://51jobs.taobao.com/ galerjim
/ / offer- https://51jobs.taobao.com/ galerjim
= +
= +
=
=
1.
---
--
XC
---
---xx
2.
---
---x ---
---XX
---
3.
A B
C
/ / offer- https://51jobs.taobao.com/ galerjim
= + +
= * == -
= + +
= + * +
1.
---
---
------
2.
/
---
---
---
---
3.
/ / offer- https://51jobs.taobao.com/ galerjim
---
---
---
---
---
---
= - - = - -
P = s b X aa------
1 2 3
44 5
ccmm== s- b
TTccmm== xs -- bx
cmR= // 100%
== / 100%
==11-b/s 100%
b/s 100%
= / - = /
= / --1-
/ / offer- https://51jobs.taobao.com/ galerjim
= -
= - =
= 100% = 100%
10% 10%-20% 20%-30% 30%-40% 40%-50%
= = *
=
= 100%
= / /
=
1
= + // - = + /
= ++ / = + /
= * 11--
= / 1- ++ /
= / 1- + //
11
2
3
= -{ + / }
= = - +
= - - = - -
1
2
/ / offer- https://51jobs.taobao.com/ galerjim
3
4
1
2 a b
3
4
5
2 2006 2000 200 90
40000
1
2 2007 5%
3 2007 66000
1 == / ==22000000 200-90 /40000=5.5
2 55..55==xx//55%% xx==2277..55%% ==4400 000000 11++2277..55%% ==5511000000
3 6666000000--40000 //4400000000 x-2000 //22000000==55..55 xx==22223366..33663366
4. CC 10000 450 000 280 000
80 000 4400 000000 50 000 40%
CC 8000 12000
10000 450 000 11++4400%% 10 000=63 /
= 450 000-5500 000000 10 000=40 /
8000 8800000000 40=320 000 =50 000 =370 000
=370 000 1+40% /8000=64.75
12 000 =12 000 40=480 000 -=50 000 =530 000
=530 000 1+40% /12 000=61.83
5. 2007
160 000
120 000 60%
40 000
50 000 50%
-10 000
/ / offer- https://51jobs.taobao.com/ galerjim
2008 4 000
1 2008 2 2008 14000
2007 =120000 60%+50000 50%=72 000+25000=97000
2007 =120000 40%+50000 50%=48000+25000=73000
2007 = /
= 160000-97000 160000=39.375%
2008 = / =73000/39.375%=185396.83
2008 = + /
= 73000+14000 /39.375%=220952.38
1
2
1
2
3.
4
5
6
/ / offer- https://51jobs.taobao.com/ galerjim
7
1 2
3 1
2
.
.
.
=
= //
==
==
= +
= +
= + ==
1
1. 40 000 24 000 90 000
30 000
2.
/ /
A 220000 00..55 118800
B 115500 11..55 116600
C 8800 22..22 220000
=24000 40 000=0.6 /
=30 000 40 000=0.75 /
=90 000 40 000=2.25 /
=200 0.5+180 0.6+0.75+2.25 =100+648=748 /
=150 1.5+160 0.6+0.75+2.25 =225+576=801 /
=80 2.2+200 0.6+0.75+2.25 =176+720=896 /
/ / offer- https://51jobs.taobao.com/ galerjim
=
=
= --
= -
= - ------
= - --------
= - = - *
* = - *
= / *
A. = - = - **
B. = - = -
* = - *
11 220000 000000 120
11,000 9,000 1,660
111111,,110000 44.8 1,331,000
44 997777 280
22 728 550
44 126 100
2 182 840
14 014 770
1.
=4977280-11000 450=27280
= 44.8-45 111 100= -22220 = 111 100-11000 10 45=49500
2. =2728550-11000 252= - 43450
== 2728550/1331000 2.1 1331000= 66550
== 1331000 11000 120 2.1=23100
3. =426100-11000 360=166100
= 4126100/1331000 3 1331000=133100
/ / offer- https://51jobs.taobao.com/ galerjim
= 1331000 11000 120 3=33000
4. =2182840-11000 216= 193160
=2182840-2160000=22840
=2160 000-1331 000 1.8=-235 800
= 1331 000 1100 120 1.8=19800
12
1
2
3
4
/ / offer- https://51jobs.taobao.com/ galerjim
5
6
7
= * 1+ = /
1
= / * 1+
2
= 1+
= +
1
P QQ PP11 Q1
E = QQ11-Q /Q PP11--PP /P
E
E 1
E 1
E =1
P1=P+ Q1-Q P Q E =P[1+ Q1-Q Q E ]
2
1
2
/ / offer- https://51jobs.taobao.com/ galerjim
1 2 3
1
2
3
yy==aa++bbxx
EOQ
1.
2.
3.
4. Q
5.
6.
ABC
A C
B
/ / offer- https://51jobs.taobao.com/ galerjim
1
2
/ / offer- https://51jobs.taobao.com/ galerjim
((11))
((22))
(3)
1 2
3
== -- = / *100%
= - -
= -
= - - -
= -
= -
= / *100%
= / * / *100%= *
/ / offer- https://51jobs.taobao.com/ galerjim
= - *
EVA = - *
/ / offer