整体拥有成本TotalCostofOwnership.ppt,課程效益 採購的變與不變 採購的定義與活動焦點 採購流程模式及相關概念 產業發展趨勢 採購物品的分類 採購新的發展趨勢 產業市場的特質 採購天龍八部 PARADIGM IN OEM SUPPLIER RELATIONSHIP 採購策略轉型 採購的定義與活動焦點 採購
PublicCarrier FOBDestinationPoint 6-3 BuyerBuyer 6-4 C1 GOODSONCONSIGNMENT Merchandiseisincludedintheinventoryoftheconsignor,theowneroftheinventory.Consignee Thanksforsellingmyinventoryinyourstore.Consignor 6-5 C1 GOODSDAMAGEDOROBSOLETE Damagedorobsoletegoodsarenotcountedininventoryiftheycannotbesold.
Strategy and information support Provide information and guidance Evaluate alternatives Cost management vs. cost cutting Value inventory Functions of the Management Accountant Characteristics of the Management Accountant Team player Visionary Long-term focus Unders...
Inventories and Cost of Goods Sold存货和销货成本教学案例.ppt,Inventories and Cost of Goods Sold ;CLASSIFYING INVENTORY;Flow of Inventory Costs;FOB SHIPPING POINT FOB起运点;DETERMINING OWNERSHIP OF CONSIGNED GOODS(寄销品);Nature of Inventory and Cost of G
机会成本(Opportunity Cost).ppt,Cost Analysis Chapter 8 The meaning and measurement of cost Short-run Cost Functions Long-run Cost Functions Scale Economies and Cost Appendix 8A: Cobb-Douglas Long Run Cost The Object of Cost Analysis Managers seek to prod
总持有成本TCOtotalcostofownership 報告大綱-PART(I)前言 網路改變了世界 測量供應鏈利潤與成本 不要成為價值鏈中的脆弱環節 價格壓力 供應商對遠端顧客的成本需求 企業再造的窘境 延伸企業 影響交易夥伴的行為錯誤思考的風險ABC/M在電子商務與 供應鏈中的角色 供應鏈...
财务分析-costaccountingPPT课件 bc CostAccounting Author:CollinsQianReviewer:BobArmacost March1998 Copyright©1998Bain&Company,Inc.CostAccounting •Importanceofcostallocation•Clientexample•Definitions –directvs.indirect,fixedvs.variable–breakevenvolume •Exercises –costallocation–breakevenvolume •Key...
多重成本動因 變動成本是因為多重成本動因或作業所產生的。故一個個別的變動成本需要單獨計算一個成本動因,例如: 顧客或病患數 乘客搭乘的英哩數 病患生病的天數 邊際貢獻與毛利 個案探討 高雄客運有十部汽車,每部可載客40人,每月最多開60 個班次,每開一個班次汽油費$200,票價每人$60,其他 資訊如下: 雇用司機...
WIP Inventory - $ 0 90,000 15,000 © John Wiley & Sons, 2005 Chapter 6: Process Costing Eldenburg & Wolcott’s Cost Management, 1e Slide # 9 • The prior slide simplified the computation of EUP. Q2-Q4: Equivalent Units &
(ex ante) yield 预期合格率 Cost of expected lost items included in inventory 预期损耗零件的成本包含在库存零件内 Variances against expected yield in material usage variance 物料使用差异与预期的良率相反 IN-IN-010 Scrap Costing 损耗成本 Item cost is not inflated 零件成本不发生变动 No yield ...