4#
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小 發表於 2014-12-21 11:17 PM (第 3386 天)
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Preparation Painting Assembly Maintenance Stores Total
Allocated Overheads 280,000.00 196,000.00 250,000.00 76,000.00 220,000.00 1,022,000.00
Allocated General Overheads :
Rent & Rates 40,000.00 20,000.00 25,000.00 9,000.00 46,000.00 140,000.00
Employee Insurance 15,750.00 10,500.00 21,000.00 10,500.00 5,250.00 63,000.00
Depreciation 248,600.00 27,000.00 18,900.00 10,800.00 2,700.00 108,000.00
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384,350.00 253,500.00 314,900.00 106,300.00 273,950.00 1,333,000.00
Allocated stores costs 109,580.00 82,185.00 54,790.00 27,395.00 (273,950.00) -
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493,930.00 335,685.00 369,690.00 133,695.00 - 1,333,000.00
Allocated maint. costs 53,478.00 40,108.50 40,108.50 (133,695.00) -
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Total overheads costs 547,408.00 375,793.50 409,798.50 - - 1,333,000.00
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Allocation base
Rent & rates : Floor area
Employee insurance : No. of Employees
Depreciation : Machine value
Stores costs : stores requisitions
Maintenance costs : maintenance times (%)
[ 本帖最後由 Triest123 於 2014-12-21 11:23 PM 編輯 ]