项目5.1 标准成本系统

.NET 3.5 Client Profile 5.2.0.0. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd. Copyright 2004-2011 Aspose Pty Ltd. 标准成本制定举例: 成本项目直接材料直接人工变动制造费用用量标准 4千克/件 2工时/件 2工时/件价格标准 2元/千克 5元/工时 3元/工时标准成本(**/件) 8元 10 元 6元 Evaluation only. Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd. Copyright 2004-2011 Aspose Pty Ltd. 项目 5.1.2 成本差异分析差异分类: 直接材料直接人工变动制造费用固定制造费用量差; 价差预算差异; 能量差异(两因素法) Evaluation only. Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd. Copyright 2004-2011 Aspose Pty Ltd.