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基准单位成本分摊计算表.doc

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基准单位成本分摊计算表规格、定格产量（A）单位分摊率说明材料（B ）工缴（C ）材料（D=AB ）工缴（E=AC ）1材料基准单位成本：实际材料成本=原基准单位材料成本=实际成本总加权分摊率（D）2直接人工基准单位成本：实际直接工人：原基准单位直接工人=实际直接工人总加权分摊率（E）3制造费用基准单位成本：实际制造费用：原基准单位制造费用=实际制造费用总加权分摊率（E）注：1材料成本自料别收发存月报表过入。2工缴资料来自工缴汇总比较表

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