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XYZ irketi masalar retmektedir. Bir tablonun retimi iin standart bir maliyet kart aadakileri gsterir: Masa Bana Standart Maliyet Masa Bana Standart Maliyet Masa Bana Standart

XYZ irketi masalar retmektedir. Bir tablonun retimi iin standart bir maliyet kart aadakileri gsterir:

Masa Bana Standart Maliyet Masa Bana Standart Maliyet Masa Bana Standart Maliyet
Dorudan malzeme: 4 fit kare @ 3 ABD dolar fit kare bana. 12 dolar
Direkt iilik: 2 saat @ saatte 8 ABD dolar 16 dolar
Toplam Prime Maliyetler 28 dolar

Kasm aynda irket 1.000 tablo retti. Gerek retim 2.300 dorudan alma saati ve 3.900 fit kare kereste ald. Kereste 12.090 dolara mal olurken, iilerin ortalama creti saat bana 7.80 dolard.

Gerekli:

Dorudan malzemeler iin fiyat ve miktar sapmalarn ve dorudan iilik iin oran ve verimlilik sapmalarn hesaplayn.

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