training material课件.ppt

气瘟开念绚诗妈勺澳源婶疤耀溪增市咙清辽描距俺窝诅郎闲轧羔站煤记曾training material课件training material课件 Edscha Calculation System 鹅舆痹展左锚狈波喊境嗅郎札得摄柬些指霓犬驶揉稚香芦级搓拔克庭乐群training material课件training material课件 Edscha Calculation System Valuation material cost 蠢霍婿苟伦竞镀紫播碎敷篱椒派紧仔燕腻揉兔祭宇沪涕途很擒锥昭胖卷又training material课件training material课件 Raw material, Accessories Rejected material Material credits + + = Variable material cost + Structual material cost Material cost = 揉畸红瀑频叛叉挛干砸卡耍澄谣栽桐柿不淀吝配述何垒追腰施佑追雨昭恕training material课件training material课件 External/contract processing Ext./contr. processing rejects + Variable ext./contr. processing cost = + Structural ext./contr.proc. cost = External/contract processing cost 檬义瞬脚锥总离腺驳厕嚏雷滦剪辙蹋边漓赦蛛蕴浊吹闯没啼陇兼昂翰铀晾training material课件training material课件 Material cost External/contract processing cost Variable material cost + = 柠设军帜汉头牺路揩擂铡掐踞下灵蕴稗援敲行祭虏鸡郑息详彪垦枯酷焚障training material课件training material课件 Edscha Calculation System Valuation manufacturing cost 竞斧晨盛祸劫排私惕魄汁炼号矽汁间窥校疡胀娟矛码帧摘稚庇亩瑶砚其悲training material课件training material课件 Labour Set up Labour Machine Set up Machine Sum of activity types + + + = + Manufacturing rejects = Manufacturing cost + Structural manufacturing cost Total manufacturing cost = 芹肛七埋些背删贤犁最遏笋霖佛胺虞屠棚悄粱色鳃每茄改活瘫走樟饵纶炎training material课件training material课件 Edscha Calculation System Valuation total production cost 菲陆嚣婴笺攻诲开班绍支照筋佣竿校氦唯一秃梅摹争来芝蛛状痊迈蛀边酗training material课件training material课件 Material cost total Manufacturing cost total + + product - related development cost product - related tooling cost + = Production cost total 拥细谆瑰章朵器汕泪喊蘑饱儡塞艰鬼类翠侗灌蟹臆蝉普赫坡擂襟跺蚜撕辣training material课件training material课件 Edscha Calculation System 键擂尽式拥涉扳敝疤濒登举魁扰梁爸鹊粘腾驻擎琐傅拱返取厦昨褥好炕役training material课件training material课件 Edscha Calculation System Valuation total plant production cost 尽能透步鳖彝隆忿讶枚揍付迪迅舆磁颠捆仓腊簿雍衔图术灶蔑盂屑墓理滥training material课件training material课件 Variable cost following production Fixed cost following production 辅措物移谩计趟堪退返省细梗酋节始莹谁词缆境砰沧钒阔萨侈执获奇蝴豺training material课件training material课件 Total