欢迎来到天天文库
浏览记录
ID:38049289
大小:26.50 KB
页数:3页
时间:2019-05-24
《英孚培训多少钱2》由会员上传分享,免费在线阅读,更多相关内容在行业资料-天天文库。
1、Smallitem,suchasglue,paintandsmallquantitiesofnails,screwsandrivets,donotmerittheclericaleffortinvolvedinchargingdirectlytothejob,andwouldberecoveredasanoverhea[00:53.32]Directwageswillvarydirectlywithproductionwhereremunerationisbaseduponpieceworkonl[00:59.72]Thismeansthataspecificamountispaidw
2、henaproductionoperationissuccessfullyfinishe[01:04.60]Ifitisnotfinished,nopaymentismade[01:07.74]Inthisbookitisassumedthatdirectlabourisofthisnatur[01:11.63]Manyorganisationsremuneratelabouronthebasisofalargebasicwage,toppedupwithaproductivitybonu[01:18.99]ThebasicelementispaidregardLessonofthel
3、evelofproductio[01:22.65]Insuchcaseswageswillnotvarydirectlywithproduction,andfallintothecategoryofanindirectcostoroverhea[01:31.14]Overheadisageneraltermappliedtoallthecostsinvolvedinrunningabusiness,otherthandirectcost[01:37.70]Itcoversthecostsofrunningtheworksorganisation;productresearchandde
4、velopment;theadministrationofthebusines[01:45.17]sellinganddistributingtheproduct;andthecostofraisingfinan[01:49.82]Overheadsarediverse,coveringthewholeofthebusinessorganisation[01:54.29]Themanagementaccountanthastheproblemofallocatingthesecoststotheindividualproductlinesbeingmanufacture[02:00.4
5、8]Costcentr[02:01.78]Tohelpinthistask,theorganisationissplitupintocostcentre[02:07.03]Theseareareasofactivitytowhicharegatheredallcostsofalikenatur[02:11.81]Amaintenancedepartment,canteenandstoresareexamplescostcentre[02:17.06]Normallycentreswillidentifywithphysicalareasoftheorganisatio[02:21.45
6、]Astorescostcentreisaphysicalareainwhichmaterialsarekept,whileawaitingissuetoproductio[02:28.45]Acentremayalsonotbeidentifiablewithaphysicalare[02:32.40]Thefinancecostcentrewillgathertogetherallthecostsofraisingfinanceforthebusiness,otherthanfromownersorshareholder[02:40.37]Itisafunctionoftheadm
7、inistrationdepartment,andcannotbeidentifiedwithaphysicalareaofthebusines[02:47.13]Whereacostcentrehasaproductwhichisbeingmanufactured,itisknownasaproductcentr[02:53.51]Examplesareamachineshopwhichismachiningpartsforassemblyi
此文档下载收益归作者所有