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The following grounds:
1 - The number of product units
2 - the cost of direct materials
3 - direct wage cost
4 - initial cost of direct
5 - hours of direct action
6 - automation hours
Divide the cost elements to:
1. elements of direct costs: includes direct materials, direct wages, industrial and expenses directly
2. elements of indirect costs: and include indirect materials, wages indirect services (expenses) industrial indirectly.
Industrial indirect costs consist of many elements change with varying degrees of change in the volume of production or activity level
Identify and include loading rates for indirect costs of industrial action following steps:
First, determine the cost centers: a production cost centers
(B) the productivity of service centers
(C) the costs of marketing centers
(D) administrative and financial services centers
E - capitalism operations centers
Second, inventory and assessment of industrial indirect costs
You must select industrial indirect costs in advance on a discretionary basis and work on the load units of activity (units cost) its share of the estimated components.
Third: the allocation and distribution of industrial indirect costs on centers
Can distinguish between three types of indirect cost items for the purposes of the load on the cost centers, namely:
A private: It is a cost that benefit cost center and one of only items which they belonged, without other centers items therefore carry it directly, for example, the depreciation of machines in a particular center holds upside to this place, while the cost of indirect materials to the center of another bear it without other centers as well as the cost of the average time lost in another center bearing the same by the Center.
B common items: It is a cost involved in the utilization of a range of cost centers without the other centers and distributed to the beneficiary centers as appropriate basis, for example, the dynamics expenses are distributed to centers where there are machines or equipment by the power plant and equipment (HP, or operating hours rotation, rotation or hours)
(C) General items: These are items that benefit all centers of the facility costs, without exception, and is distributed to the beneficiary centers as appropriate basis for the nature of each element, for example, rent the building is considered a general clause and distributed to all centers on the basis of the area occupied by each center.
Loading on the basis of the number of units of production rate:
Indirect costs of industrial discretionary private place ÷ number of units produced Center =
Upload rate based on a percentage of the cost of direct materials:
Indirect costs of industrial discretionary private place ÷ estimated cost of direct materials ×100 =
And other rates.
The essential consideration in selecting a base is that it be the one best suited for assigning the pool of costs to cost objectives in accordance with benefits derived; with a traceable cause-and-effect relationship; or with logic and reason, where neither benefit nor a cause-and-effect relationship is determinable.
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