问题已解决
制造業(yè),按固定成本和變動成本劃分。除了期間三費,還需要劃分生產(chǎn)成本即材料,人工和制造費用還是銷售成本即主營業(yè)務(wù)成本?
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計算邊際貢獻時,你是收入-計入損益的變動成本
2022 07/24 16:33
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2022 07/24 20:32
不計算邊際貢獻,只是按固定成本和變動成本劃分。那么除了期間三費還要劃分哪些?是生產(chǎn)成本的材料人工和制造費還是銷售成本的主營成本呢?
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2022 07/24 20:33
如圖所示的劃分正確么?
FAILED
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2022 07/24 20:33
你這里劃分沒問題的
期間費用,生產(chǎn)成本都需要分出來
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2022 07/25 07:18
謝謝老師,就按表中劃分即可,不需要把利潤表主營業(yè)務(wù)成本再加進去吧?
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2022 07/25 07:21
上面列出了利潤表的幾個數(shù),下面列的固定變動成本為何和利潤表期間費用加主營成本數(shù)不一致。解釋就是列出的是生產(chǎn)成本。利潤表是銷售成本即可么?期間費用和利潤表一致
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2022 07/25 09:01
不需要
主營業(yè)務(wù)成本是你本期銷售的部分
生產(chǎn)成本是你本期生產(chǎn)
這里不一樣是正常的
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