Cost measurement methods コスト評価手法
| Cost Accumulation | DM/DL Rate | DM/DL Application Base | OH Application Rate | OH Allocation Base | |
|---|---|---|---|---|---|
| Standard Costing | Process Job Order | Standard | Standard Amount Allowed | Predetermined Standard | Standard Allocation Base Allowed |
| Normal Costing | Job Order | Actual | Actual Amount Used | Estimated Normalized | Actual Allocation Base Used |
| Actual Costing | Job Order | Actual | Actual Amount Used | Actual | Actual Allocation Base Used |
コメント