Chi phí gián tiếp của St.John plc c

Chi phí gián tiếp của St.John plc chiếm 72% tổng chi phí, vì vậy cơ sở phân bổ không phù hợp sẽ làm cho chi phí phân bổ không chính xác , thêm nữa toàn bộ chi phí và lợi nhuận sẽ được thiên vị.
Sau cùng , theo Atrill và McLaney (2009) this method was reasonably adopted mainly because, typically, overhead recovery rates were significantly lower than wages or salaries paid to direct workers for each direct labour hour.
St. John plc Company having overhead absorption rate using direct labour hours is very high. Overhead Absorption rate is 52.63 (£/hrs) which is 2.63 times higher than the rate of pay for 1 hour of York’s direct labour hours. Tỷ lệ hấp thụ trên không là 3.51 lần cao hơn mức chi trả cho 1 giờ của Ebor trực tiếp lao động và giờ lao động trực tiếp của Viking. Nếu các sản phẩm sử dụng giờ lao động trực tiếp hơn, chi phí sẽ lớn hơn. Do đó, chi phí là không chính xác vì vậy dẫn đến toàn bộ chi phí không chính xác của phương pháp toàn bộ chi phí.

Kết quả (Anh) 1:

Indirect costs of St. John plc accounted for 72% of total costs, so inappropriate allocation basis will make the cost allocation, plus the full costs and profits will be biased. After all, according to Atrill and McLaney (2009) this method was reasonably adopted mainly because, typically, the overhead recovery rates were significantly lower than wages or salaries paid to direct workers for each direct labour hour.St. John plc Company having the overhead absorption rate using direct labour hours is very high. Overhead Absorption rate is 52.63 (£/hrs) which is 2.63 times higher than the rate of pay for 1 hour of York's direct labour hours. Overhead absorption rate is 3.51 times higher than the level for 1 hours of direct labor hours and the Ebor labor of Viking direct. If the products use more direct labor hours, costs would be greater. Therefore, the cost is not exactly so that leads to the entire cost of full cost method.

Kết quả (Anh) 2:

Indirect costs accounted for 72% of St.John plc total cost, so the basis of inappropriate allocation will make the allocation of costs is not correct, more full cost and profit will be biased.
Finally, according Atrill and McLaney (2009), this method was reasonably Adopted mainly vì, Typically, overhead recovery rates significantly lower là wages or salaries paid to coal workers for each direct direct Labour hour.
St. John plc Company having direct overhead using Absorption rate is very high Labour hours. Overhead Absorption rate is 52.63 (£ / hrs) Higher coal mà 2.63 times the rate of pay for one hour of York's direct Labour hours. Overhead absorption rate is higher than the 3:51 time to pay for 1 hour of direct labor Ebor and direct labor hours of Viking. If the product uses a more direct labor hours, the cost will be greater. Therefore, the cost is not exactly so all costs leads to inaccuracy of the full cost method.

Kết quả (Anh) 3:

Indirect costs accounted for 72% of the total cost of Saint John PLC distribution basis, so does not fit, will make the cost allocation is not accurate, in addition to all the costs and profits will be biased.Finally, according to the atrill and mclaney (2009) by the way of reasonably is mainly because, under normal circumstances, the recovery rate was significantly lower in overhead wages or alaries to pay for coal workers directly to every moment.The company has overhead Saint John rate PLC using absorption direct labor hours is very high. Overhead absorption rate is 52.63 (L / HRS), is 2.63 times higher rate coal pay for 1 hours of direct labor hours in New York. The absorption rate is not the 3.51 high level of Ebor to pay one hour of direct labor and labor time directly to the pirates. If the use of direct labor costs of products now will be greater. Therefore, the charges are not accurate, and therefore lead to the entire cost of inaccurate methods, all costs.