项目五 产品成本计算的方法

1

2

3

12

12

AB

1

A 26200 B 21300 4860 1980 4810 59150

2

A 111720 B 101004 18696 25080 29640 65778 351918

3

26500 14860 155480 11486 208326

4

14650 14200 24400 15320 68570

: 8500 6900 19330 9500 44230

5100 5200 9800 4000 24100

()1

38601000486086968696265002650014650146501360013600386010008696265002825068360386010008696265002825068360

136860019682508025080148601486014200142001210012100136860025080148602630068208136860025080148602630068208

(2) 178001140632006360

A 21500 B 19500 18860 8446 68306

A 25800 B 23400 13200 5808 68208

A 144480 B 131040 275520

1AA50%1000448

A

(2)BBB500100

B

B

AB

A 339300 B 300844 A 339300 B 300844

() ()

1 2 3

1 2 3

10711 10500189006050212 0840500 099500

312

41255006120

5 071110500950300

6

XX12

07300030001600192049200815001500200024003900091000100015001800280055001550051001.2612011620

07 XX11 XX12

113011105001890060503545011301050009500300017500113011550094003050179501231990030001290012314000192059201231121390049201882012311210550023300797036770123120105003280010970542705251640548.52713.5

08 XX12 XX12 15

123140500495015004695012315010240074101231405009960390054260123140500996039005436027006642603624

09 12

123195003300100013800123137501800555012311295007050280019350

1 2

1

2

3

1234

411013750102220010316001725235021011800102590103960

3

4 14002025

2000 3313350755017252350116254302900 85014002025 42754306250840031254375159000.500.703650650018252555108802600190013001820 5020

101 2 4 10

2000 33118003750430 450 250430225040000.500.7011251575270022504000112515756700 400112.5157.5670

102 3 4 5

2000 331 5902200430 810 300430140025000.500.707009801680140025007009804180500140196836

103 3 6 4

2000 331 96016004301640 300

12

() ()

1 2 3

1 2 3

10711 10500189006050212 0840500 099500

312

41255006120

5 071110500950300

6

XX12

07300030001600192049200815001500200024003900091000100015001800280055001550051001.2612011620

07 XX11 XX12

113011105001890060503545011301050009500300017500113011550094003050179501231990030001290012314000192059201231121390049201882012311210550023300797036770123120105003280010970542705251640548.52713.5

08 XX12 XX12 15

123140500495015004695012315010240074101231405009960390054260123140500996039005436027006642603624

09 12

123195003300100013800123137501800555012311295007050280019350

1 2

1

2

3

1234

411013750102220010316001725235021011800102590103960

3

4 14002025

2000 3313350755017252350116254302900 85014002025 42754306250840031254375159000.500.703650650018252555108802600190013001820 5020

101 2 4 10

2000 33118003750430 450 250430225040000.500.7011251575270022504000112515756700 400112.5157.5670

102 3 4 5

2000 331 5902200430 810 300430140025000.500.707009801680140025007009804180500140196836

103 3 6 4

2000 331 96016004301640 300

12

() ()

1 2 3

1 2 3

10711 10500189006050212 0840500 099500

312

41255006120

5 071110500950300

6

XX12

07300030001600192049200815001500200024003900091000100015001800280055001550051001.2612011620

07 XX11 XX12

113011105001890060503545011301050009500300017500113011550094003050179501231990030001290012314000192059201231121390049201882012311210550023300797036770123120105003280010970542705251640548.52713.5

08 XX12 XX12 15

123140500495015004695012315010240074101231405009960390054260123140500996039005436027006642603624

09 12

123195003300100013800123137501800555012311295007050280019350

1 2

1

2

3

1234

411013750102220010316001725235021011800102590103960

3

4 14002025

2000 3313350755017252350116254302900 85014002025 42754306250840031254375159000.500.703650650018252555108802600190013001820 5020

101 2 4 10

2000 33118003750430 450 250430225040000.500.7011251575270022504000112515756700 400112.5157.5670

102 3 4 5

2000 331 5902200430 810 300430140025000.500.707009801680140025007009804180500140196836

103 3 6 4

2000 331 96016004301640 300

1234

1.2.

1. 2. 3. 4.

1

6500 5000 7500 7500 4000

2.

12

1. 2.

6

30

27600

9000

12000

6000

54600

7

31

147000

73500

90000

42000

352500

31

174600

82500

102000

48000

407100

31

20000

159000

78000

96000

45000

378000

31

15600

4500

6000

3000

29100

378000

378000

7

8000

282000

20000

378000

28000

660000

2357

24000

565680

8

4000

94320

565680

565680

6

30

63000

5760

7200

4800

80760

7

31

565680

65940

99000

60600

791220

31

628680

71700

106200

65400

871980

31

10000

523680

60900

92700

56400

733680

31

5237

6.09

9.27

5.64

7337

31

105000

10800

13500

9000

138300

733680

733680

==

486000378000

2

7

8000

111000

60000

75000

36000

282000

20000

159000

78000

96000

45000

378000

28000

270000

138000

171000

81000

660000

9.64

4.93

6.11

2.89

23.57

24000

231360

118320

146640

69360

565680

8

4000

38640

19680

24360

11640

94320

22500

19260

20160

24300

13800

80760

65940

99000

60600

225540

231360

118320

146640

69360

565680

253860

204420

269940

143760

871980

10000

216360

171120

226440

119760

733680

2164

1711

2264

11.98

73.37

37500

33300

43500

24000

138300

1. 2.

185100

162690

183000

82740

104880

50400

400710

159000

147000

153000

73500

90000

42000

352500

344100

309690

336000

156240

194880

92400

753210

0.9

0.465

0.58

0.275

10000

224700

202230

216000

100440

125280

59400

487350

119400

107460

120000

55800

69600

33000

265860

12600

3660

6600

5400

15660

227400

65940

99000

60600

225540

240000

69600

105600

66000

241200

0.29

0.44

0.275

10000

210000

60900

92400

57750

211050

30000

8700

13200

8250

30150

10000

202230

100440

125280

59400

487350

10000

60900

92400

57750

211050

10000

202230

161340

217680

117150

698400

20.22

16.13

21.77

11.72

69.84