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InventoryCostingandCapacityAnalysis存貨成本與產能分析本章綱要本章綱要LearningObjective1Inventory-CostingMethods歸納成本法(Absorptioncosting)歸納成本法(Absorptioncosting)歸納成本法(Absorptioncosting)歸納成本法(Absorptioncosting)變動成本法(Variablecosting)變動成本法(Variablecosting)變動成本法(Variablecosting)變動成本法(Variablecosting)LearningObjective2比較損益表ComparingIncomeStatements比較損益表ComparingIncomeStatements比較損益表ComparingIncomeStatementsComparingIncomeStatements(AbsorptionCosting)ComparingIncomeStatements(VariableCosting)LearningObjective3歸納成本法與變動成本法之營業淨利差異ComparisonofVariableandAbsorptionCostingComparisonofVariableandAbsorptionCostingComparisonofVariableandAbsorptionCostingComparisonofVariableandAbsorptionCosting歸納成本法與變動成本法之差異歸納成本法與變動成本法之差異LearningObjective4存貨過度積壓UndesirableBuildupofInventories存貨過度積壓UndesirableBuildupofInventories改善績效評估的方案LearningObjective5超級變動成本法ThroughputCostingorSuper–VariableCosting超級變動成本法ThroughputCostingComparisonofInventoryCostingMethodsComparisonofInventoryCostingMethodsComparisonofInventoryCostingMethodsLearningObjective6理論產能與實質產能正常產能與整體預算產能LearningObjective7ChoosingaCapacityLevel選擇產能水準LearningObjective8定價決策PricingDecision外部報導ExternalReporting

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