东北财经大学·成本会计·第二版ppt 课件.pdf
《东北财经大学·成本会计·第二版ppt 课件.pdf》由会员分享,可在线阅读,更多相关《东北财经大学·成本会计·第二版ppt 课件.pdf(113页珍藏版)》请在淘文阁 - 分享文档赚钱的网站上搜索。
1、1?2?3?45?W?W=c+v+m?m?c+v?6?7?8?9 1?10?11?12?13?14?15?1?2?3?16?17?18 2?19?20?21?22?1?2?23?1?2?3?24?4?5?25?26?27 3?12?28?Discresionary Fixed Costs?Committed Fixed Costs?29?30?31?32?33?1?2.?3.?4.?5.?6.?341 1?2?43?18801920?19211945?1945?4?18801920?5?19?30?6?1?2?3?7?8?6?1919?9?“?10?19211945?11?512?20?13?
2、1922?1928?20?30?14?15?16?17?1945?18?19?20?621?1936?N?Harris?20?50?22?23?24?25?20%?40%?5%?10%?26?Just In Time System,JIT?Total Quality Management,TQM?(Strategic Cost Management)?Benchmarking Management?Continuous Improvement?(Theory 0F Constraints)27?Just In Time System,JIT?28?29?20?80?90?730?Benchma
3、rking Management&Continuous Improvement)BM&CI?reengineering the corporation?31?(Theory 0F Constraints)?32?33?34?35?36?37?38?839?40?41?42?43?44?45?46?47?948?49?50?51?52?1993?53?54?55?1?2?56?1?2?1057?11?1?12?1?2?1?2?4?13?1?2?3?4?1?2?3?4?5?6?7?8?9?10?1?2?3?4?5?6?7?8.?9.?14?5.?15?16?;?;?;?;?1.“?2.“?17“?
4、(?)?1.?2.?3.?4.?5.?18?1.?2.?1?2?3?4?“?4-1?4-1?200 x?8?3 2007 6002 1003 10016 000?80 00080 000?38 00038 000?110 000110 000?48 76048 760?80 000110 00038 00048 760276 760?83 200117 60040 10051 860292 760?59 000108 00038 00046 000251 000?24 2009 6002 1005 86041 760“?4-2?4-2 200 x?8?1?2 0004 2751 6251 25
5、09 15031?50 00050 00031?22 00022 00031?110 000110 00031?25 00025 000?50 000110 00022 00025 000207 000?52 000114 27523 62526 250216 150?150150150150-?50252525-?200175175175-?2606531351501198?39 00097 95020 25022 500179 700?13 00016 3253 3753 75036 450 19“?4-3?4-3 200 x?8?4800048000?7 0007 000?8000300
6、011 000?98004200051 800?500500?7 000980048 0008000300050042 000118300?7 000980048 0008000300050042 000118300-“?4-4?4-4?200 x?8?4 2004 200?3 000?12 000 5 50017 500?4 0003 8005003 300 80012 400?880880?10 78010 780?3 000 4 000 4 200 14 580 12 000 5 500 5008803 300 80048 760?3 000 4 000 4 200 14 580 12
7、000 5 500 5008803 300 80048 760?(?)?20?1.?2.?(1)?(2)?4-5?4-6?4-7?4-8?4-5?200X?8?200X?71?20 00014 00034 000831?210 000150 000360 000831?32 00029 00061 000831?61 50043 87061 000831?323 500236 870560 370831?179 700128 400308 100831?143 800108 470252 270?4-6?200X?8?200X?71?-831?95 00028 000123 000831?12
8、 50013 00025 500831?27 09021 43048 520831?134 59062 430197 020831?134 59062 430197 020?4-7?200X?8?200X?831?8 9007 6002 1002 30020 900831?3 2009908507805 820831?20 00012 0009 8006 90048 700831?13 40011 0007 0006 00037 400831?9 0006 0005 0003 00023 000831?1 4001 3009508704 520831?2 2001 9808909806 050
9、831?3 4003 0005006007 500831?61 50043 87027 09021 430153 890831?61 50043 87027 09021 430153 890 21?4-8?200X?8?(?150?)?(?120?)?136 95091398 400820235 350?20 25013514 40012034 650?22 50015015 60013038 100?179 7001 198128 4001 070308 100?(?)?;?1?2?3?4?22?(?)?:?1?2?3?4?5?6?23?(?)?:?;?;?;?2?3?24?25?=?=?=
10、?1530?3.50?150?3?100?1.5?300?4?=150?3=450(?)?=100?1.5=150(?)?=300?4=1200(?)1 530?=0.85 450+150+1200?=450?0.85=382.50(?)?=150?0.85=127.50(?)?=1200?0.85=1020(?)?=382.50?3.5=1338.75(?)?=127.50?3.5=446.25(?)?=1020?3.50=3570(?)?=?=?26?1 530?3.50?=2.975450+150+1200?=450?2.975=1338.75(?)?=150?2.975=446.25(
11、?)?=1200?2.975=3570(?)?=?=?30 400?4.50?12 000?26 000?30 400?4.5?=3.6012 000+26 000?=12 000?3.6=43 200(?)?=26 000?3.6=93 600(?)?=?=?4 032?6?1 800?2 400?4 032?6?=5.76 1800+2400?=1800?5.76=10368(?)?=2400?5.76=13824(?)?=?=?=?A?B?A?591.50?5?B?4 500?3.60?200?20?450?35?27?=200?20=4 000(?)?=450?35=15750(?)5
12、91.50?5+4 500?3.60?=0.974 000+15 750?=4 000?0.97=3 880(?)?=15 750?0.97=15 277.50(?)?5-1?5-2?5-1?200X?8?85 6004501 338.75 86 938.75869.3987 808.14?10 000150446.2510 446.25104.4610 550.71?5 0451 2003 5708 61586.158 701.15?100 6451 8002.9755 355106 0001060107 060?7 000-7 000707 070?107 645-5 355113 000
13、1130114 130?5-2?200X?8?-?106 0001 060107 060?-?24 00024024 240?-?7 000707 070?-?1 000101 010?3 500353 535?141 5001 415142 915?1?-?106 000-?24 000?-?7 000-?1 000?3 500?141500?2?-?1 060-?240?-?70-?10?35?1 415?28?1.?2.?3.?4.?29?360 000?900 000?5-3?5-3?200X?8?(?)?(?)?50 000187 500?30 000112 500?750 0008
14、0 0003.75300 000?50 00020 000?80 00032 000?20 0008 000?900 000360 000?:?300 000?32 000?20 000?8 000?:?360 000?1.?2.?5-4?(?5-5)?5-4?200X?8?(?)?24.55.6643 0004 5002 8001 6801 898400 000-40 000300 00020 000-+200-90-+1603 2004 4102 8001 6802 058?-13 878440 000320 000+27014 148?5-5?200X?8?26 0008 8001 20
15、0500?36 500 30?:?:?-?26 000-?8 800?1 200?500?:?36 500?1?1?2?3?4?5?6?2?2?1?2?3?4?5?6?7?1?2?3?4?31?:?(?5-6):?5-6?200X?8?:?1234?.?01?6?2011102?6?1922203?5?21104?5?2011105?4?1831306?4?20207?4?20108?4?201?-7787158 7-10-113-2-?(1)?(?5-7)?(2)?(?5-8)?(?5-9)?5-7?200X?8?9708?9708185?15OA1 95 5?15 5 75 1 12 80
16、 15 14 1191521014224?5-8?200X?8?8?0012?20?01?120518982018-11-1197081902?2183284818162-1197082003?318238381818-1197082104?418148162015-23-11970822?5-9 200X?8?:?19?808 12 1 20520 18-1 1-100 9511 20 360 20 38020?808 12 2 18918 16 2-162 15025 450-45021?908 12 3 18 1218 18-216 20026 468-46822?708 12 4 18
17、520 18-2 3-909511 19 342-342?32?:?=?-?:?=?-?_?:?:?=_?365-104-10?=_ =_=20.92(?)?12?900?2002?10?4?(?2?)?10?3?8?:900?=43.02(?)20.92?=900-2?43.02=813.96(?)?:?=_?365?=_=_=30(?)?12?900?2002?10?4?(?2?)?10?3?8?:900?=_=30(?)30?=900-4?30=780(?)?:?=_?=?-?-?900?2002?10?4?(?2?)?10?3?8?:?=31-8-3=20(?)900?=_=45(?)
18、20?=900-2?45=810(?)?:?=?900?2002?10?4?(?2?)?10?3?8?:?=18?43.02=860.40(?)33?;?:?=(?+?)?:?=?+?)?:?(?)(?)=_?(?)?:?(?)=?10?100?85?5?4?1?2?=1?3=3(?)?=2?3=6(?)?=(100-4)?3+85?6=798(?)?:?1?2?,?:?=?=?=_?=?4?200?18.48?5-10?200?18.48=3696(?)3 696?=_=1.52 464?(?5-10):?5-10?432643.6351681601521526725764567601 00
19、88646841 140?-6322 4641.53 696?:?=_?=?4?30?160?4?21?20?20?19?160?30?=_=60(?)21+20+20+19?=21?60=1 260(?)?=20?60=1 200(?)?=20?60=1 200(?)?=19?60=1 140(?)?34?(?)?(?)?150%?.5?200%?2?300%?3?6?6?:?=?6?5?56?80%?:6?56?80%=268.80(?)?:?5-11?5-11 200X?8?529.2525250 479.25 120308040-749.25-49.25 49.25700?423.40
20、20120 403.40 10030703014-647.4070-70577.40.?28200-600 27600 5760 240060001440520 125 43845 400 2100 2500 41345?(?5-12)?5-12?200X?8?63200 13000 2600 14000 3000 2400250984501203200332095 130?1150120-3000-25-42951064744 221?27600 5760 2400 6000 1440520125438454002100250041 345?79070-200-14-10741242541
21、020?7450800400200012045-108154016020010 615?3250800400100080140-5670485855 581?10320 800-2000-40-131606485413 106?1850200-500-12-2562106162 546?1150-375-1525612181 507?11676021550 5800 29075 4640 3196375 181396 60857176325175 071?35?(?5-13)?5-13?200X?8?98 45043 84510 815153 110?19 05010 8207 27037 1
22、40?20 72020 720?47 75047 750?117 50054 66518 08520 72047 750258 720?:?:?153 110?37 140?20 720?47 750?:?258 720?:?=_?(?)?=(?)?(?)98 450?40 000?20 000?15 000?5 000?(?5-14)?20 00015 0005 00049 22536 91912 306?40 0002.4612598 450?5-14?2005?8?5-17?:?:?8 600?4 765?15 271?:?28 636?5-17?200X?8?4468200165846
23、0.834403128370.2042008002001 00015005002048600440036515271?13293.83440 3498.2 420020001500500204286361?2?3?4?5?6?7?8?36?-?-?-?=?=?6-1?340 000?(?)?(?6-2)?6?3?37?6?200X?8?:?25 00025 000?54 00054 000?20 00020 000?28 00014 00042 000?210 000210 000?54 00028 00020 000210 00025 00014 000351 000?352 3600?6-
24、2?200X?8?:?:?22 200210 00011 20097 50014 80027 3005103 5004001 500200690?383 0006 800?6?200X?8?(?)?352 360360 8000?98307 500301 35026 00025 48027 30025 530?340 0006 29054?055 000270 25060032 43069037 320?692 360-571 600-57 910-62 850?571 600?57 910?62 850?352 360?340 000?:?=?=?:?+?-?=?=?(?6?)?-?25 5
25、00?20 424?20 424?25 500?570 675?57 690?63 995?357 436?334 924?6?2005?8?(?)?352 360 383 000 0.9222200 20424?340 000 6 8005051025500?692 360-?357436 360800 0.99307500 304425 26000257402730027271?334924 629053.255000266250 6003195069036724?692 360-570675-57690-63995?692 360-570675-5769063995 38?=?=(?+?
- 配套讲稿:
如PPT文件的首页显示word图标,表示该PPT已包含配套word讲稿。双击word图标可打开word文档。
- 特殊限制:
部分文档作品中含有的国旗、国徽等图片,仅作为作品整体效果示例展示,禁止商用。设计者仅对作品中独创性部分享有著作权。
- 关 键 词:
- 东北财经大学·成本会计·第二版ppt 课件 东北财经大学 成本会计 第二 ppt
限制150内