Part 1 Section D.1. Measurement Concepts 評価基準の概念

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
StandardStandard
Amount
Allowed
Predetermined
Standard
Standard
Allocation Base
Allowed
Normal
Costing
Job OrderActualActual
Amount
Used
Estimated
Normalized
Actual
Allocation Base
Used
Actual
Costing
Job OrderActualActual
Amount
Used
ActualActual
Allocation Base
Used

コメント