英孚培训多少钱2

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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