成本公式汇总

一、 accounting for materials1. eoqco=costof placing one orderch=holdingcost per unitd=demandperannumq=re-order quantity annual stockholdingcosts =annualstock ordering=精品资料ebq一边生产一边消费q=batch size d=demandper annumch=cost of holding one unit for one yearco=cost of setting a batchreadytobe producer=annual replenishment rate2. stock control system.minimum stock levelreorder level(average usageaverage lead time)maximum stock levelmaximumlevel=reorderlevel+reorderquantity(minimum usageminimum lead time)average inventory = safety inventory +free inventory=physical inventory + inventory on orderinventory requisitioned (not issued)二、 accounting for labor1. direct labor costtime-based system wages = (hours workedbasic rateofpayperhour)+(overtimehoursworkedovertime premium per hour )idle time: time spent doingnothingis called idle time.overtimepremium:overtimehoursare paid at a higher rate thanthebasic hourly rate.bonus payments: a payment in addition to a basic salary, either for achieving or exceeding certain targets.pieceworksystemswages =unitsproducedrate of pay per unit3. labor efficiencyefficiency ratio=expectedhourstoproduceoutput （ stdhours)actualhourstoproduceoutput* 100%xx capacity ratio=production volume ratio=上式=三、accounting for overheads1.absorption costingprime cost / direct cost overheads / indirect costproduction overheads (indirect materials, indirect labor, indirect expenses)non-production overheads (administration overheads, selling