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管理會計報告.pptx |
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we're not in Kansas anymore...
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管理會計報告 組員: 陳禾蓉、歐怡廷、陳雨暄、孫銓、陳筱茜、陳郁文、宋佳潔、張雅筑 11 p413 8-37 1.解釋為何削減5%直接勞工小時分攤基準會造成期末淨利的提升?a : pohr=估計總製造費用/估計勞工小時 刪減5%勞工小時分攤基準後:440,000 → 420,000 假設 估計總製
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