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Dor Tarm rnleri, dorudan alma saatlerine dayal olarak nceden belirlenmi bir genel gider tahsis oran kullanr . Yl boyunca tahsis edilen nceden belirlenmi genel gider

Dor Tarm rnleri, dorudan alma saatlerine dayal olarak nceden belirlenmi bir genel gider tahsis oran kullanr . Yl boyunca tahsis edilen nceden belirlenmi genel gider 270.000 $'dr. Yl iinde gerekleen retim ve maliyetlerin detay aadaki gibidir:

Gerek dorudan malzeme maliyeti

812.500 $

Fiili dorudan iilik maliyeti

180.000 $

Gerekleen genel giderler:

264.000 $

Toplam direkt iilik saati

5.520 saat

Doric tarafndan uygulanan nceden belirlenmi genel gider tahsis oran nedir?


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