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# 第五章 - PowerPoint PPT Presentation

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• 差異先記法(材料按標準價格入帳)

AQP*AP

AQP*SP

AQU*SP

SQ*SP

• 差異後記法(材料按實際價格入帳)

.

AQP*AP

AQU*AP

AQU*SP

SQ*SP

=(AP-SP)*SQ

=(AP-SP)*(AQU-SQ)

.

AH*AR

AH*SR

SH*SR

=AH*AR

(實際變動分攤率)

AH*SR

(標準變動分攤率)

.

SH*SR

SH*SR

(標準固定分攤率)

.

+實際變動製造費用

+實時*變率

+標時*變率

+實時*變率

+標時*變率

.

(變動)效率差異

(1)賒購材料15000磅，每磅\$11‧按標準成本入帳

(2)領用材料11000磅，其中直接材料10500磅，間接材料500磅

(3)工廠薪工\$130000，其中直接人工5100小時，共計\$114400，其餘\$15600為間接人工

(4)其他製造費用\$31400

(5)本期製成品960件

(6)期末在製品80件，材料已全部投入，加工至50%，無期初在製品

(7)實際製造費用中固定部分為\$22000

22,000

+30,000

20,000

+5,100*6

20,000

+5,000*6

5,100*4

+5,100*6

5,000*4

+5,000*6

.

(變動)效率差異

600不利

.

A公司標準材料成本如下

150000公斤 \$240000

.

.

B公司生產一袋產品(20公斤)之標準材料與人工成本如下

ㄧ級人工 4小時[email protected]\$5.0= \$20

ㄧ級人工 1800小時[email protected]\$5.0= \$9000

.