Three calculation standards of connector costs, did you get?
Time:2019-07-19
Views:467
- Direct material price standard: Determining the price standard for the consumption of direct materials requires that the standard unit cost be determined for each direct material or purchased component that is consumed. The direct material standard cost is the quantity standard multiplied by the price mark, for example: IEEE1394 USB plastic body uses 5g PBT per PCS, etc.
- Direct labor cost standard：Direct labor refers to workers who directly participate in production, and can directly account for the wages and expenditures of the products produced. Direct manual standards are composed of “quantity” and “time” standards.
- Cost standard for manufacturing costs: Manufacturing expenses refer to all expenses that must be included in the allocation of the cost of the product, including direct materials, direct labor, including indirect materials, indirect labor, depreciation of machinery and equipment, and all other indirect costs. It should onsider the following four factors:
- Various manufacturing costs are controlled by different personnel.
- When the output of the product increases or decreases, these costs will show different behaviors.
- Product production levels have an important impact on fixed manufacturing costs per unit of product.
- Use full cost calculation or variable cost calculation.
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