L
Có ai biết về cách tính giá thành Standard cost không vậy? Please help me. Xin vui lng hướng dẫn cho mình cách tính và cách điều chỉnh giữa Standard Cost và Actual Cost luôn nhé. Cảm ơn mọi người rất nhiều
Hizhiz, em cung dang bi bí chỗ này đây anh Longriver2902 ui. em la thanh vien moi cua forum. cty em cung dang su dung standard cost ma em hok co hieu may ve cai nay. Hok bit co ai giup anh em minh ko ;(
Standard Costs
Standard costs are costs established through identifying an objective relationship between specified inputs and expected outputs. Therefore, standard costs are generally related to carefully analyzed phenomena both in the laboratory and in the workplace. For example, in the factory of a company that produces high-quality cotton shirts for men, standard costs are used for materials and labor. To establish the standard usage of fabric for a single shirt, the cutting possibilities are analyzed in the laboratory, where attention can be given to how much fabric must be used if the shirt is cut as specified. At this point, the focus is not on how many minutes are needed by an experienced cutter to meticulously cut the fabric so as to minimize usage. Rather, there is experimentation in the ways of cutting and the time required for each way considered. Experimentation continues until the most economical combination of fabric usage and cutting time is established. That combination is likely to be modified to take account of less than perfect conditions in the workplace.
Có ai biết về cách tính giá thành Standard cost không vậy? Please help me. Xin vui lng hướng dẫn cho mình cách tính và cách điều chỉnh giữa Standard Cost và Actual Cost luôn nhé. Cảm ơn mọi người rất nhiều