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Dab tsi yog freight absorption pricing?
Dab tsi yog freight absorption pricing?

Video: Dab tsi yog freight absorption pricing?

Video: Dab tsi yog freight absorption pricing?
Video: Leela Xiong |Dab Tsi Yog Koj Tu Npau Suav| 2024, Kaum ib hlis
Anonim

Thauj khoom - absorption nqi yog thaj tsam tus nqi tswv yim uas tus neeg muag khoom absorbs tag nrho los yog ib feem ntawm cov thauj khoom tsub kom tau txais kev lag luam uas xav tau. Tus neeg muag khoom yuav xav tias yog tias nws tuaj yeem tau txais kev lag luam ntau dua, nws cov nqi nruab nrab yuav txo qis thiab ntau dua li them nyiaj rau nws ntxiv thauj khoom nqi.

Ntawm no, dab tsi yog absorption nqi?

Absorption nqi yog ib txoj hauv kev rau kev teeb tsa tus nqi , nyob rau hauv uas lub nqe ntawm ib yam khoom muaj xws li tag nrho cov nqi sib txawv ntawm nws, nrog rau ib feem ntawm tag nrho cov nqi ruaj khov. Lo lus suav nrog lo lus " nqus , "vim tag nrho cov nqi yog nqus mus rau hauv kev txiav txim siab ntawm qhov kawg nqe.

Qhov thib ob, lub tswv yim ntawm tus nqi ntawm thaj chaw yog dab tsi? Geographical nqi , hauv kev lag luam, yog kev xyaum hloov kho cov npe yooj yim nqe raws li qhov thaj chaw qhov chaw ntawm tus neeg yuav khoom. Nws yog npaj los cuam tshuam cov nqi ntawm kev xa mus rau ntau qhov chaw. Nws tuaj yeem yog tus neeg yuav khoom lossis tus muag khoom uas npaj rau kev thauj mus los.

Ib sab saum toj no, qhov chaw nqi nqi yog dab tsi?

Qhov chaw -raws li tus nqi txhais cov khoom tus nqi ntawm lub tuam txhab lossis qhov chaw qib. Qhov no tus nqi txoj kev cia koj txhais qhov txawv nqe puag rau tib yam khoom ntawm cov khoom muag sib txawv qhov chaw . Thaum koj hloov a nqe base rau ib yam khoom ntawm ib qhov chaw , kev hloov tsis cuam tshuam rau nqe base ntawm lwm yam qhov chaw.

Tus nqi nqus tau li cas?

Absorption Costing Formula

  1. Tag nrho cov nqi = Direct Nqi + Indirect nqi. Los yog.
  2. Tus nqi tag nrho = Tus nqi ruaj khov + Tus nqi sib txawv. Los yog.
  3. Tag nrho cov nqi = Tus Nqi Ib Chav * Tag Nrho Qhov Ua Tau. Hauv kev nqus tus nqi, muaj cov nqi hauv qab no: Cov khoom siv ncaj qha. Direct Labor. Hloov pauv nyiaj siv ua haujlwm. Fixed Overhead.

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