寫鋼板:生產成本分類

寫鋼板:生產成本分類
財務比率反映企業經營活動之間的關係,並對其經營業績進行競爭性評估。這些是有用的,因為它們提供了金融形勢和風險領域的跡象和證據。財務比率完全沒有意義,除非與前一年進行比較,或與業內其他競爭公司進行比較。因此,很難用相同的比率來比較不同行業的企業或存在於不同環境的企業。財務比率有助於解釋財務報表,因為它們有助於評估趨勢。他們把龐大的數字和計算結果壓縮成易於比較和理解的格式。生產成本包括直接材料成本、直接人工成本和生產成本。這些成本也被稱為工廠成本。這些是生產產品所必需的成本。

寫鋼板:生產成本分類

週期成本對生產來說並不重要,因此不能將其視為生產成本或庫存成本。期間成本通常與日常管理中的銷售掛鉤。期間成本記為會計期間的支出。例如銷售和一般管理費用以及利息費用。在會計中,所有的成本都可以被視為固定成本或可變成本。可變成本與供應成本類似,後者是分配給生產單位的相關成本,並在盤存帳戶中記帳。一個簡單的可變成本的例子是銷售成本。這些成本因生產經營或程度而異。無論生產的程度如何,固定成本不會改變。間接成本和生產管理費用等成本構成了固定成本的一部分。

寫鋼板:生產成本分類

Financial ratios reflect the relation between the business’ operations and also give the competitive assessments of its performances. These are useful as these offer the indications and evidences of the financial situation and the risky areas. Financial ratios are not at all meaningful until a comparison is made with the previous year or with any other competing firms in the industry. Therefore, it is difficult to use the same ratios for comparing businesses in different industries or for businesses which exist in different environment. The financial ratios help in interpretation of financial statements as they help to assess the trends. They show the huge numbers and the calculations into compressed forms which are easy to compare and understand.The product cost for manufacturing includes direct material cost, direct labour costs as well as the production costs. These costs are also termed as the factory costs. These are the necessary costs to produce the product.

寫鋼板:生產成本分類
The period costs are not vital to manufacture, therefore these cannot be seen as the costs for production or cost of inventory. The period costs are generally linked to the sales in day to day management. The period costs are recorded as the expenditures in the accounting period. Examples of these are selling and general managerial expenses along with interest expenses. In accounting, all the costs can be either seen as fixed or as variable costs. The variable costs are similar to the costs of supplies which are the related costs assigned to units of producing and accounted in the inventory accounts. A straightforward example of variable costs is cost of goods sold. These costs vary as per the operations or extent of production. The fixed costs do not change, whatever might be the extent of production. The costs like indirect costs and production overhead expenditures form the part of fixed costs.

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