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首页 审计一家言.v.2004.09.final

审计一家言.v.2004.09.final.doc

审计一家言.v.2004.09.final

cloverann
2018-09-07 0人阅读 举报 0 0 暂无简介

简介:本文档为《审计一家言.v.2004.09.finaldoc》,可适用于财会税务领域

审计一家言v审计一家言doc目录前言审计项目管理业务约定书Engagementletter要先签业务约定书后干活业务约定书其实是一份标准合同Engagementletter业务约定书和Proposal项目建议书的区别审计责任和会计责任的区别声明书Representationletter什么是“声明书”驳“声明书无用论”驳“声明书万能论”不容易审计的内容才放进声明书里审计师勤勉尽责要到什么程度声明书的日期最好与审计报告日期相同对签回的声明书也要与发出的原件再复核一遍管理建议书Managementletter什么是“管理建议书”管理建议书的内容从哪里来审计项目的风险控制做审计好像找对象审计师做审计时要怀疑一切么审计师做审计时有秘密武器么审计的理论审计的逻辑审计意见说了什么审计工作的开始:了解企业的经营情况在外部审计师的眼里内控系统是摄像机审计师要检查内控系统是否设计合理和运转正常审计师可以怎么问问题审计师怕被骗么?审计师怎样检查内控系统是否设计合理及运转正常内控测试工作最重要的是逻辑要完备–要做到两个凡是审计师仍要检查每个科目的金额做实质性测试时审计逻辑链条要严密公众对审计的期望:CEAVOP审计思考的关键预期审计师要有独立思考要比客户想得深远审计师要考虑任何事情的合理性审计师总是在“抓大放小”么审计的重要性水平什么是“常规交易”“非常规交易”和“会计估计”风险基础审计比制度基础审计多了什么?审计基本方法汇总审计也是一个系统工程工作底稿工作底稿也有理论?内控测试的工作底稿要注意的问题实质性测试的工作底稿分几类准备工作底稿的目的是什么工作底稿索引是一个树状结构写工作底稿时要学会自顶而下的思考方式审计符号、注释及工作底稿相互索引是三种表达所做的工作的方法在工作底稿里写什么样的注释和怎么写按科目来谈一谈现金和银行存款主要关注货币资金的存在性(E)和所有权(O)在现金和银行存款部分主要要做的步骤发确认书时要警惕要严密控制全程函证工作要注意的问题不清楚做现金证明的目的应收帐款(包括坏帐准备)主要关注应收帐款的存在性(E)与估值(V)在应收帐款部分主要做的步骤应收帐款的明细能看出不少问题应收帐款一定要发确认书么?确认书没回来的替代性措施怎样选择函证的样本企业如何将收到的款项与正确的客户及发票相对应检查期后收到的款项应收帐款的周转天数可以怎么分析应收帐款的帐龄是什么样子应收帐款的帐situationSTANDARDCOSTING·TheBOMandothercostingdatamaybepreparedbyengineers,butshouldaccuratelyreflecttheactualproductionsituationSTANDARDCOSTING·ManagementshouldreviewthevariancesregularlySTANDARDCOSTINGOthercontrolpointsmaybeconsidered·Management’sregularreviewofGPratioManagementshouldlinkcostusedinpricingwiththeactualcostand,ifneeded,revisepricingdecision·AssessthereasonablenessofthecostingmethodProvidinginventoryreserveDrCostofsalesCrInventoryreserveBusinessandaccountingbackground·TechnologyaspectofinventoryWhethertheinventorycanbeusedinotherareas·Management’smethodologyincalculatinginventoryreserve–quantitytechnologypriceControlpoints·Whetherwarehousekeepersorpurchasingdeptregularlyreporttheagingofinventory,orreportinventorypurchasedproducedoverXmonthswithoutbeingusedshipped·WhethermanagementregularlyreviewinventorystatusandencouragetheusagesalesofslowmovingitemsAccruedexpensesDrPLexpensesCrAccruedexpensesControlpoints–highlevel·Howtoensureroutineexpensesareaccruedmonthly·Howtocatchupthosenonroutineexpensesatmonthendaccrualprocess·AnymanagementreviewofexpensesaccrualITControls·Accesscontrols:eachpersonisgrantedausernameandpasswordtoaccessthedatabaseoftheCompanyindifferentauthorizationPasswordneedstobechangedregularly·Thefinancialandbusinessinformationdataarekeptinsecurityandbackupregularly·Anyeffectiveantivirussystem·Systemsoftwareisupdatedandmaintainedregularly·Isthereanycontingentplan,iedisasterrecoveryplan·AnyoffsitebackupkeptPayroll·Anyapprovalforpaymentofpayrolltostaff·AnystaffprofilekeptinHumanResourcedepartment·AnyemploymentcontractsignedandfiledinHumanResourcedepartment·Anyperiodicstaffassessmentandcounselling·HowtoavoidpaymenttofictitiousemployeesdocSlideSlideAsstandardcostingiscomplicated,manypeoplefeelitadifficultareaActually,onceyouthoroughlyunderstandtheaccountingbackgroundandthepracticalaspectofstandardcostingsystem,auditingisrelativelyeasySlideSlideNote:perunitisthehighlightpointtomakeclearVariablecostscouldalwaysbebrokendownintotwofactors,seebelow:                       Materials=QtyxPrice                       Labour=Workhourxhourlywage                       VOH=WorkhourxVOHhourlyrateTherefore,basedonscientificresearchandexperience,asetofstandardscouldbedeterminedfortheabovesixvariablesPleasebewarethatstandardsarenormallysetasbenchmarkdataformanufacturingonesingleunitofproduct,whichassumesthatallvariablecostsareinstrictlinearrelationshipwithoutputvolumeOnsuchbasis,theabovethreeformulashallberevisedasfollows:                       Materialsperunit=QtyperunitxPrice                       Labourperunit=WorkhourperunitxhourlywageVOHperunit=WorkhourperunitxVOHhourlyrateSlideSlideSlideHerebudgetaryoutputisthekeytomakeclearSometimesthestandardFOHperworkhourmaynotbemadeclear,butitisthereSlideSlideThisisalsovarianceforonesingleunitproductThisvariancexactualoutput=totalvarianceThechartisademonstrationofvarianceperunitSlideThisisalsovarianceforonesingleunitproductThisvariancexactualoutput=totalvarianceSlideThisisalsovarianceforonesingleunitproductThisvariancexactualoutput=totalvarianceSlideThisisalsovarianceforonesingleunitproductThisvariancexactualoutput=totalvarianceSlideInFOH,wedonottalkaboutVariancesperunit,aswedidinmaterialvarianceslaborandVOHvariancesBecauseFOHissthrelatedwithbudgetaryoutputvolume,asdiscussedbeforeSlidePleasenotethatsometextbooksmaytalkabout“budgetaryhoursintotal”,whichisequalto“budgetaryoutputvolxStdHourperunit”inCAnotherterm“standardhoursintotal”isequalto“actualoutputvolumexStdHourperunit”inCSlideV:FOHspendingvarianceItistheactualFOHintotallessthebudgetaryFOHintotalInrespectofthevariancesonthosevariablecosts,suchcomparisonintotaldoesnotmakemuchsensebecauseoftheuncertaintyoftheoutputvolumeInstead,thecomparisonisconductedatunitlevelinregardofthe“quality”ofthematerials,labourorVOHHowever,forFOH,themanagementofabusinessismoreconcernedaboutthetotalspendingHenceVisdefinedtomonitortheoverrunoftheplantV:FOHidlecapacityhourvarianceVismuchliketheoppositeofVifactualFOHrateequalsstandardFOHrateIfthosetwoareequal,itmeansthattheFOHspendingvariance(favourableorunfavourable),isdirectlyderivedfromtheoverrunorunderrunofthebudgetarycapacityOntheotherhand,VVshowstheoverall“quality”ofFOHV:FOHefficiencyvarianceTherealsoexistscompensatingeffectbetweenVVandVInaddition,insometextbooks,VVaredefinedastotalcapacityvariancebecauseitresultsfromthedifferenceofbudgetaryoutputvolumeandactualoutputvolumeSlideThiscanbeacasestudyAskparticipantstodoSlideSlideSlideSlideSlideSlideSlideSlideWithoutthe“accountingclose”ofworkorders,variancewon’tbecalculated,thuscannotbeallocatedproperlyaccountingissueSlideWIPis,insubstance,the“meltingpot”SFGhasseparateBOMSlideVariancecanbehigh,veryhigh,aslongasclientcangiveareasonableexplanationthatit’sbeyondcontrol,someexceptionalcases,andclientallocateitproperlybasedontheactualsituationNormally,weexpectvariancestobelowasifit’shigh,management’sabilitytoestimatethecost,thuscomeupwithstandardcostisquestionableAnyway,alotofmanagementdecisionswillbemadebasedonstandardcosting,notthecostingafterallocationSlidepptDefinitionofVariancesC=ActualQuantityperunitxActualpriceC=ActualQuantityperunitxStandardpriceC=StandardQuantityperunitxActualpriceC=StandardQuantityperunitxStandardpriceV=CC=ActualQuantityperunitx(ActualpriceStandardprice)V=CC=(ActualQuantityStandardQuantity)perunitxStandardpriceV=CC=VV©KPMG����������������VVVCCCCStandardQuantityActualQuantityStandardpriceActualpriceThisisalsovarianceforonesingleunitproductThisvariancexactualoutput=totalvarianceThisisalsovarianceforonesingleunitproductThisvariancexactualoutput=totalvariancepptIllustrationofFOHVariancesV:TotalspendingisoverbudgetTheplantisalittleoverrunV:()NounfavourableidlecapacityhoursVV:()Theoverall“quality”ofFOHisverypoorHencetheactualFOHrateislowerthanstandardV:Efficiencyislowbecauseofpoor“quality”FOHVV:()hourswereoverspent,outofwhichhoursrelatedtolowefficiencyasindicatedinV,andtheremaininghoursasshownhererelatedtoefficienthoursinproducingtheproducts©KPMGpptHowtheSystemWorksRawmaterialconsumption,labor,VOHFOHarerecordedin“actualconsumption”accountThe“actualconsumption”accountcanbea“productioncost”account,a“WIP”account,ora“PL”accountInformationisorganizedbyworkorderWORKORDER(or“productionorder”)iskeyelementindrivingthestandardcostingsystem©KPMGpptWorkOrderWhenaworkorderisclosed,ieproductioniscompleted,costofSFGFGarerecordedas:DrSFGFGstandardcostxactualqtyCr“actualconsumption”accountsDr(Cr)VariancesaccountsAlltheproductioncostsaccumulatedundertheworkorder#,includingrawmaterialcost,labor,VOHandFOH,arecomparedagainstthestandardcostofSFGFG,inordertoarriveatthevalueofvariances©KPMGWithoutthe“accountingclose”ofworkorders,variancewon’tbecalculated,thuscannotbeallocatedproperlyaccountingissueWithoutthe“accountingclose”ofworkorders,variancewon’tbecalculated,thuscannotbeallocatedproperlyaccountingissuepptAuditingConcernsHowarethestandardssetandhowoftenarethestandardsreviewedandrevisedWhatinformationiscontainedintheBOMHowaccurateistheBOMVariancesshouldbekeptatminimumlevel,especiallyforcontrollableelementsManagement’sreviewofvariancesandfollowupprocedures©KPMGVariancecanbehigh,veryhigh,aslongasclientcangiveareasonableexplanationthatit’sbeyondcontrol,someexceptionalcases,andclientallocateitproperlybasedontheactualsituationNormally,weexpectvariancestobelowasifit’shigh,management’sabilitytoestimatethecost,thuscomeupwithstandardcostisquestionableAnyway,alotofmanagementdecisionswillbemadebasedonstandardcosting,notthecostingafterallocationVariancecanbehigh,veryhigh,aslongasclientcangiveareasonableexplanationthatit’sbeyondcontrol,someexceptionalcases,andclientallocateitproperlybasedontheactualsituationNormally,weexpectvariancestobelowasifit’shigh,management’sabilitytoestimatethecost,thuscomeupwithstandardcostisquestionableAnyway,alotofmanagementdecisionswillbemadebasedonstandardcosting,notthecostingafterallocationpptStandardCosting©KPMGpptStandardSettingforFOHAsFOHdoesnotvarymuchwithoutputvolume,thestandardforFOHmustfirstsetabudgetaryoutputvolumeinordertoproperlycalculatetheallocationofFOHInourexample,weassumethatthebudgetaryoutputvolumeofKPisunitspermonthWethendecidethatwithsuchoutput,themonthlyFOHisRMB,NotethatthestandardVOHworkhoursspentinStepandStepamounttohours:TotalbudgetaryFOH,Totalequipmentworkhourpermonth(unitsxhr),StandardFOHrateperworkhourStandardFOHrateperunit©KPMGHerebudgetaryoutputisthekeytomakeclearSometimesthestandardFOHperworkhourmaynotbemadeclear,butitisthereHerebudgetaryoutputisthekeytomakeclearSometimesthestandardFOHperworkhourmaynotbemadeclear,butitistherepptAuditingConcernsAgingofopenworkordersatperiodendWorkorderadministrationformultipleproductionprocessesWhetherequipmentutilizationrate,builtintotheFOHstandard,islowimpairmentconcernscostingconcerns©KPMGpptHowtheSystemWorksCleardistinctionbetweenWIPandSFGThe“actualconsumption”accountrepresentsWIPVarianceaccountsneedtobeanalyzedandallocatedbetweenstockandCOSadequatelyStandardcostingisasystematicmethodofdoingcosting,butitisnotacostingmethodbyitselfDependingontheallocationmethod,resultsofstandardcostingcanrepresentweightedaveragecosting,FIFOcosting,LIFOcosting©KPMGWIPis,insubstance,the“meltingpot”SFGhasseparateBOMWIPis,insubstance,the“meltingpot”SFGhasseparateBOMpptWorkOrderWorkorderisissuedbyproductionplanningpeopleWorkorderstatesthequantityofSFGFGtobeproduced,BOMused,productiondateWhenaworkorderisopened,ieproductionstarts,costofrawmaterialsrequestedarechargedtothe“actualconsumption”accountThatcanbedonebychangeoflocationcodefrom“warehouse”to“WIP”inacomputerizedstocksystem©KPMGpptVariantsofStandardCostingSystemSheetStepStepItemQtyorHrUnitrateSubtotalQtyorHrUnitrateSubtotalTotalABC=A*BABC=A*BC=CCRRRLabourVOHFOHTotalRRRApplicationrateforLaborforVOHforFOHAPagePpptHowtheSystemWorksRawmaterialsarestatedatstandardcost,pricevariancerecordsthedifferencebetweenactualpriceandstandardSomeofourclientshavetwopricevariances,namelyvariancebetweenPOpriceandstandard,andvariancebetweeninvoicepriceandPOpriceThetwovariancesconstitutethepricevairance©KPMGpptVariantsofStandardCostingSystemCertainaccessorymaterialsaregroupedintoVOHFOHFOHisnotincludedinthestandardsetting,thuschargedtoPLdirectlyLaborandorVOH,evenFOH,maybeappliedtostockbasedonvalueofRMorothermethodsOnlyonevarianceaccountforlaborVOHFOHrespectively©KPMGpptDefinitionofVariancesFOHVariancesActualworkhoursBudgetaryhoursActualhoursStandardworkhours©KPMG����C:ActualoutputvolumexActualhrperunitxActualFOHrate�������C:BudgetaryouputvolxStdhrperunitxStdFOHrate�����������C:ActualoutputvolumexActualhrperunitxStdFOHrate��������C:ActualoutputvolumexStdhrperunitxStdFOHrateVVIdlecapacityhoursVEfficiencyvariancePleasenotethatsometextbooksmaytalkabout“budgetaryhoursintotal”,whichisequalto“budgetaryoutputvolxStdHourperunit”inCAnotherterm“standardhoursintotal”isequalto“actualoutputvolumexStdHourperunit”inCPleasenotethatsometextbooksmaytalkabout“budgetaryhoursintotal”,whichisequalto“budgetaryoutputvolxStdHourperunit”inCAnotherterm“standardhoursintotal”isequalto“actualoutputvolumexStdHourperunit”inCpptIllustrationofFOHVariancesAsdiscussedbefore,thefactory’sbudgetaryoutputvolumeisunitsofKPWiththestandardworkhourperunitbeinghours,thebudgetaryworkhourintotalis,hoursThestandardFOHrateisperhourConsequently,thebudgetaryFOHintotalis,However,duringthemonth,thefactoryturnsoutunitsofKP(Goodnews!)Thetotalworkhouris,hoursThetotalFOHis,Now,overallspeaking,isitgoodnewsorbadnewsWell,itishardtosay©KPMGThiscanbeacasestudyAskparticipantstodoThiscanbeacasestudyAskparticipantstodopptIllustrationofFOHVariancesNow,letusfirstsumupthefiguresusingthemodelbeforepleaseseebelow:©KPMGSheetCActualvolActualhourperunitActualFOHrate,(=,)(=,,)VCBudgetaryvolStdhourperunitStdFOHrate,V()CActualvolActualhourperunitStdFOHrate,VCActualvolStdhourperunitStdFOHrate,APagePpptDefinitionofVariancesFOHVariancesV:FOHspendingvarianceItistheactualFOHintotallessthebudgetaryFOHintotalForFOH,themanagementofabusinessismoreconcernedaboutthetotalspendingHenceVisdefinedtomonitortheoverrunoftheplantV:FOHidlecapacityhourvarianceOntheotherhand,VVshowstheoverall“quality”ofFOHV:FOHefficiencyvarianceInaddition,insometextbooks,VVaredefinedastotalcapacityvariancebecauseitresultsfromthedifferenceofbudgetaryoutputvolumeandactualoutputvolume©KPMGV:FOHspendingvarianceItistheactualFOHintotallessthebudgetaryFOHintotalInrespectofthevariancesonthosevariablecosts,suchcomparisonintotaldoesnotmakemuchsensebecauseoftheuncertaintyoftheoutputvolumeInstead,thecomparisonisconductedatunitlevelinregardofthe“quality”ofthematerials,labourorVOHHowever,forFOH,themanagementofabusinessismoreconcernedaboutthetotalspendingHenceVisdefinedtomonitortheoverrunoftheplantV:FOHidlecapacityhourvarianceVismuchliketheoppositeofVifactualFOHrateequalsstandardFOHrateIfthosetwoareequal,itmeansthattheFOHspendingvariance(favourableorunfavourable),isdirectlyderivedfromtheoverrunorunderrunofthebudgetarycapacityOntheotherhand,VVshowstheoverall“quality”ofFOHV:FOHefficiencyvarianceTherealsoexistscompensatingeffectbetweenVVandVInaddition,insometextbooks,VVaredefinedastotalcapacityvariancebecauseitresultsfromthedifferenceofbudgetaryoutputvolumeandactualoutputvolumeV:FOHspendingvarianceItistheactualFOHintotallessthebudgetaryFOHintotalInrespectofthevariancesonthosevariablecosts,suchcomparisonintotaldoesnotmakemuchsensebecauseoftheuncertaintyoftheoutputvolumeInstead,thecomparisonisconductedatunitlevelinregardofthe“quality”ofthematerials,labourorVOHHowever,forFOH,themanagementofabusinessismoreconcernedaboutthetotalspendingHenceVisdefinedtomonitortheoverrunoftheplantV:FOHidlecapacityhourvarianceVismuchliketheoppositeofVifactualFOHrateequalsstandardFOHrateIfthosetwoareequal,itmeansthattheFOHspendingvariance(favourableorunfavourable),isdirectlyderivedfromtheoverrunorunderrunofthebudgetarycapacityOntheotherhand,VVshowstheoverall“quality”ofFOHV:FOHefficiencyvarianceTherealsoexistscompensatingeffectbetweenVVandVInaddition,insometextbooks,VVaredefinedastotalcapacityvariancebecauseitresultsfromthedifferenceofbudgetaryoutputvolumeandactualoutputvolumepptDefinitionofVariancesV=CC=Actualworkhourperunitx(ActualrateStandardrate)V=CC=(ActualworkhourStandardworkhour)perunitxStandardrateVisnamedaslabourVOHratevariancewhileVislabourVOHefficiencyvariance©KPMGVVVCCCCStandardworkhrActualworkhrStandardhourlyrateActualhourlyrateThisisalsovarianceforonesingleunitproductThisvariancexactualoutput=totalvarianceThisisalsovarianceforonesingleunitproductThisvariancexactualoutput=totalvariancepptDefinitionofVariancesFOHVariancesvariancesmeantheactualoutputvolumemultipliedbydifferencebetweenactualcostperunitandstandardcostperunit,iecostcalculatedusingthestandardsWeshallfollowthisdefinitiontoidentifytheFOHvariancesV=ActualFOHActualoutputvolxStandardworkhourperunitxStandardFOHrate©KPMGInFOH,wedonottalkaboutVariancesperunit,aswedidinmaterialvarianceslaborandVOHvariancesBecauseFOHissthrelatedwithbudgetaryoutputvolume,asdiscussedbeforeInFOH,wedonottalkaboutVariancesperunit,aswedidinmaterialvarianceslaborandVOHvariancesBecauseFOHissthrelatedwithbudgetaryoutputvolume,asdiscussedbeforepptDefinitionofVariancesLaborandVOHVariancesSameprinciplecouldbeappliedtoanalyselabourvariancesandVOHvariancesThepicturesareshowbelow:©KPMGVVVCCCCStandardworkhrActualworkhrStandardhourlyrateActualhourlyrateThisisalsovarianceforonesingleunitproductThisvariancexactualoutput=totalvarianceThisisalsovarianceforonesingleunitproductThisvariancexactualoutput=totalvariancepptStandardSettingforVariableCostForexample,themanufacturingprocessofproductKPhastwostepsInthefirststep,materialRandRarerequiredtoproduceSFG,andinthesecondstep,RisrequiredtocompletetheproductionofKPR:R:R:SFGKP©KPMGpptStandardSettingACompleteBOM–forasingleunit©KPMGSheetStepStepItemQtyorHrUnitrateSubtotalQtyorHrUnitrateSubtotalTotalABC=A*BABC=A*BC=CCRRRLabourVOHFOHTotalAPagePpptDefinitionofVariancesMaterialsVariancesVariancesmeantheactualoutputvolumemultipliedbydifferencebetweenactualcostperunitandstandardcostperunit,iecostcalculatedusingtheabovementionedstandards©KPMG����������������VVVCCCCStandardQuantityActualQuantityStandardpriceActualpriceThisisalsovarianceforonesingleunitproductThisvariancexactualoutput=totalvarianceThechartisademonstrationofvarianceperunitThisisalsovarianceforonesingleunitproductThisvariancexactualoutput=totalvarianceThechartisademonstrationofvarianceperunitpptStandardSettingforVariableCostThestandardsforonesingleunitcouldbesetasbelow–calledasBOM(BillofMaterials):©KPMGSheetStepStepItemQtyorHrUnitrateSubtotalQtyorHrUnitrateSubtotalTotalABC=A*BABC=A*BC=CCRRRLabourVOHTotalAPagePpptStandardSettingMajorcomponentsofcostinginclude:fixedcost(“FOH”),whichdoesnotvarymuchwithoutputvolumevariablecost,whichisnormallyinlinearrelationshipwithoutputvolumeVariablecostcouldbefurtheranalysedasmaterials,labour,andvariableoverhead(“VOH”)©KPMGpptStandardSettingforVariableCostBasedonscientificresearchandexperience,asetofstandardscouldbedeterminedformanufacturingonesingleunitofproduct,whichassumesthatallvariablecostsareinstrictlinearrelationshipwithoutputvolumeMaterialsperunit=QtyperunitxPriceLaborperunit=WorkhourofLaborperunitxhourlywageVOHperunit=WorkhourofVOHperunitxVOHhourlyrate©KPMGNote:perunitisthehighlightpointtomakeclearVariablecostscouldalwaysbebrokendownintotwofactors,seebelow:·                       Materials=QtyxPrice·                       Labour=Workhourxhourlywage·                       VOH=WorkhourxVOHhourlyrateTherefore,basedonscientificresearchandexperience,asetofstandardscouldbedeterminedfortheabovesixvariablesPleasebewarethatstandardsarenormallysetasbenchmarkdataformanufacturingonesingleunitofproduct,whichassumesthatallvariablecostsareinstrictlinearrelationshipwithoutputvolumeOnsuchbasis,theabovethreeformulashallberevisedasfollows:·                       Materialsperunit=QtyperunitxPrice·                       Labourperunit=WorkhourperunitxhourlywageVOHperunit=WorkhourperunitxVOHhourlyrateNote:perunitisthehighlightpointtomakeclearVariablecostscouldalwaysbebrokendownintotwofactors,seebelow:·                       Materials=QtyxPrice·                       Labour=Workhourxhourlywage·                       VOH=WorkhourxVOHhourlyrateTherefore,basedonscientificresearchandexperience,asetofstandardscouldbedeterminedfortheabovesixvariablesPleasebewarethatstandardsarenormallysetasbenchmarkdataformanufacturingonesingleunitofproduct,whichassumesthatallvariablecostsareinstrictlinearrelationshipwithoutputvolumeOnsuchbasis,theabovethreeformulashallberevisedasfollows:·                       Materialsperunit=QtyperunitxPrice·                       Labourperunit=WorkhourperunitxhourlywageVOHperunit=WorkhourperunitxVOHhourlyratepptTopicsToBeCoveredAccountingknowledgeHowthestandardcostingsystemworksAuditingconcerns©KPMGAsstandardcostingiscomplicated,manypeoplefeelitadifficultareaActually,onceyouthoroughlyunderstandtheaccountingbackgroundandthepracticalaspectofstandardcostingsystem,auditingisrelativelyeasyAsstandardcostingiscomplicated,manypeoplefeelitadifficultareaActually,onceyouthoroughlyunderstandtheaccountingbackgroundandthepracticalaspectofstandardcostingsystem,auditingisrelativelyeas
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