Therefore the relevant cost of Material C for the new product is (120 units x $22) = $2,640. Example 2: Relevant cost of labour A company has a new project which requires the following three types of labour: Hours required Additional information Unskilled 12,000 Paid at $8 per ...
Cost behaviour (e.g., fixed, variable or mixed) is not a reliable indicator of whether a cost is relevant or not. Relevant Cost: Materials Relevant Cost: labour
答：NO，RC=Higher of 1.Value in other use 2. Scrap value 5. 难点(2)--Labour 问：Spare Capacity?如果答：Yes,相关成本是0 --end 如果答：NO 追问：Additional labour hour can be obtained ?答：Yes，相关成本= Extra labour cost 答：No,相关成本= Total Labour cost + lost contribut...
答:NO,RC=Higher of 1.Value in other use 2. Scrap value 5. 难点(2)--Labour 问:Spare Capacity? 如果答:Yes,相关成本是0 --end 如果答:NO 追问:Additional labour hour can be obtained ? 答:Yes,相关成本= Extra labour cost 答:No,相关成本= Total Labour cost + lost contribution...
答:NO,RC=Higher of 1.Value in other use 2. Scrap value 5. 难点(2)--Labour 问:Spare Capacity? 如果答:Yes,相关成本是0 --end 如果答:NO 追问:Additional labour hour can be obtained ? 答:Yes,相关成本= Extra labour cost 答:No,相关成本= Total Labour cost + lost contribution ...
答:NO,RC=Higher of 1.Value in other use 2. Scrap value 5. 难点(2)--Labour 问:Spare Capacity? 如果答:Yes,相关成本是0 --end 如果答:NO 追问:Additional labour hour can be obtained ? 答:Yes,相关成本= Extra labour cost 答:No,相关成本= Total Labour cost + lost contribution 来源:ACCA学...
Job number 1 requires €200 of direct material and € 160 of direct labour. direct labour is paid at a rate of €20 per labour hour. production overheads are absorbed at a rate of 150% of prime cost. what is the total cost of job mumber 1 ? 展开 我来答 分享 微信扫一扫 ...
CostConceptsforDecisionMaking Arelevantcostisacostthatdiffersbetweenalternatives.McGraw-Hill/Irwin 8of77 Somerelevantcostsareeasilyidentified–thosefactorswhichareintegralpartsoftheaccountingsystem.Examplesaredirectlabour,directmaterial,commissions.Otherrelevantcostsarenotrecordedintheaccountingsystem,forexample,an...
School * Accounting School * 1. The concept of relevance Costs and benefits used in the financial analysis of a decision should be relevant to the decision to which they relate. The existence of them will result in some difference. Accounting School 2. Relevant costs What is relevant cost?
Chapter 5 Relevant Costs and Revenues for Decisio:5章为决策相关成本和收入成本,决策,5,costs,and,Costs,相关和,for,Cost 文档格式: .ppt 文档大小: 825.0K 文档页数: 27页 顶/踩数: 0/0 收藏人数: 0 评论次数: 0 文档热度: 文档分类: 经济/贸易/财会--财政/国家财政 ...