Marketing Decision Making and Case Analysis

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 Marketing Decision Making
and Case Analysis

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Chapter_03.ppt  

هزینه های تولید

Elements of producing cost                                       هزینه های تولید

منبع : اینترنت

* Elements of production costs:

Manufacturing is to consume or transform inputs to produce goods or services. Manufacturing is a transformation process that requires a set of goods and services, called elements, and are the parts with which produces a product or service:

* Direct materials      هزینه مواد مستقیم                              

* Direct labor                   هزینه نیروی کار  مستقیم                              

* Manufacturing overhead.     هزینه های سربار کارخانه            

Three elements of the cost of producing a manufactured article called "product costs" because they incorporate the value of products manufactured through asset accounts and the results are applied to mediate and gradually sold under such products, a situation that may occur in the manufacturing and accounting period following the period during which costs were incurred product.

The sum of direct materials and direct labor is called prime cost and the sum of direct labor and manufacturing overhead charges is known as conversion costs.

Cprimo = direct materials + Direct labor

Conversion = Direct Labor + Manufacturing Overhead Charges

* Cost analysis from two perspectives:

* Total costs:

They are divided into the total cost, total fixed cost .... در ادامه مطلب

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