xx家具公司培训5-productcosting(编辑修改稿)

xx家具公司培训5-productcosting(编辑修改稿)内容摘要：

Valuation strategy Material Internal activities External activities Costing sheet Overhead Costing type Valuation variant  Andersen Consulting 2000 11 Material Valuation Strategies Inventory 2 Standard price for previous period Standard price MAP Planned price 1 Planned price 2 Planned price 3 Valuation price acc. to price control Manual cost ponent split Future planned price Taxbased valuation price Tradebased valuation price Tax Trade Current Actual Planned Base planning object Price . 1 3 4 5 6 7 8 9 A C E B D F 2 2 1 3 3 1 1 1 1 1  Andersen Consulting 2000 12 From Standard Value to Costs using the Performance Efficiency Rate Standard values of operation x Perf. eff. rate per activity type Conversion into seconds New standard value Formula from work center Effective execution time Costs x Activity price  Andersen Consulting 2000 13 Overhead Costing Material overheads Direct material costs Cost of goods manufactured Administration overheads Sales overheads Total production costs Production overheads Direct production costs Costing sheet + + = = + = + + = Material costs Manufacturing costs  Andersen Consulting 2000 14 Elements of the Costing Sheets Cost element Origin Basic for calculation Percentages Planned / actual Dependencies Order type Plant Company code Business area Overhead code Overhead Cost element Origin Object Cost center Order Credi。