Yuav ua li cas koj pom tus nqi khoom siv uas siv cov nqi ib txwm?
Yuav ua li cas koj pom tus nqi khoom siv uas siv cov nqi ib txwm?

Video: Yuav ua li cas koj pom tus nqi khoom siv uas siv cov nqi ib txwm?

Video: Yuav ua li cas koj pom tus nqi khoom siv uas siv cov nqi ib txwm?
Video: Instrumental Plam Tus Yus Nyiam Yeej Koob Vaj Album 8 2024, Kaum ib hlis
Anonim

Ntxiv ua ke koj cov ntaub ntawv ncaj qha tag nrho nqi , koj qhov kev ua haujlwm ncaj qha tag nrho nqi thiab koj tag nrho kev tsim khoom nyiaj siv ua haujlwm nqi uas koj tau tshwm sim thaum lub sij hawm los txiav txim koj tag nrho khoom nqi . Faib koj cov txiaj ntsig los ntawm tus lej ntawm cov khoom koj tsim nyob rau hauv lub sij hawm los txiav txim koj tus nqi khoom ib chav tsev.

Kuj nug, koj yuav nrhiav tau cov nqi khoom siv li cas uas siv tus nqi nqus?

Raws li qhov absorption nqi method (AC), tag nrho tus nqi khoom yog xam los ntawm kev ntxiv ntawm cov nqi sib txawv , xws li kev ua haujlwm ncaj qha nqi ib chav tsev , cov khoom siv ncaj qha nqi ib chav tsev thiab sib txawv manufacturing overhead per chav tsev , thiab kho nqi , xws li taag manufacturing overhead per chav tsev.

Ib sab saum toj no, koj yuav nrhiav tau cov nqi khoom siv li cas? Chav tsev nqi yog txiav txim los ntawm kev ntxiv taag nqi thiab sib txawv nqi (uas yog kev ua haujlwm ncaj qha nqi thiab ncaj qha cov nqi khoom siv lumped ua ke), thiab tom qab ntawd faib tag nrho los ntawm tus lej ntawm chav nyob tsim tawm

Tsuas yog li ntawd, koj yuav txiav txim siab npaum li cas cov khoom?

  1. Tus nqi khoom tsim qauv = Kev Ua Haujlwm Ncaj Ncees + Cov Khoom Siv Ncaj Ncees + Lub Hoobkas Tshaj Tawm.
  2. Factory OH = Indirect Labor + Indirect Material + Lwm lub Hoobkas OH.
  3. Tus nqi ntawm cov khoom ib chav tsev = (tag nrho cov nqi khoom) / Tus naj npawb ntawm cov khoom tsim.

Cov khoom lag luam tus nqi yog dab tsi?

Unit nqi khoom yog tag nrho tus nqi ntawm kev tsim khoom khiav, faib los ntawm tus lej ntawm chav nyob tsim tawm Cov ntsiab lus ib txwm muaj ntawm no nqi pas dej ua ke yog tag nrho cov khoom siv ncaj qha thiab ua haujlwm ncaj qha nqi a batch, nrog rau lub Hoobkas nyiaj siv ua haujlwm faib. Piv txwv li, ib lub lag luam tsim 1,000 ntsuab widgets.

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