Direct Labor Quantity Standard Time required to make one unit of the product Critical in labor-intensive companies. allowances should be made for rest periods, cleanup,machine setup and machine down me 海南大学董建华讲授
海南大学董建华讲授 10- 16 Direct Labor Quantity Standard Time required to make one unit of the product Critical in labor-intensive companies. ◼ allowances should be made for rest periods, cleanup, machine setup and machine downtime
Setting Direct Labor Quantity Standard For Xonic,Inc.,the direct labor quantity standard is as follows: WEED-O Item Quantity (Hours) Actual production time 1.5 Rest periods and cleanup .2 Setup and downtime 3 Standard direct labor hours per unit 2.0 海南大学董建华讲授 10-17
海南大学董建华讲授 10- 17 Setting Direct Labor Quantity Standard Item Quantity (Hours) Actual production time 1.5 Rest periods and cleanup .2 Setup and downtime .3 Standard direct labor hours per unit 2.0 For Xonic, Inc., the direct labor quantity standard is as follows: WEED-O
Direct Labor The standard direct labor cost per unit is calculated as follows for a gallon of Xonic's Weed-O: STANDARD DIRECT STANDARD DIRECT STANDARD DIRECT LABOR RATE LABOR HOURS LABOR COST PER UNIT $10.00x2.0h0urs=$20.00 海南大学董建华讲授 10-18
海南大学董建华讲授 10- 18 Direct Labor STANDARD DIRECT LABOR RATE STANDARD DIRECT LABOR HOURS STANDARD DIRECT LABOR COST PER UNIT The standard direct labor cost per unit is calculated as follows for a gallon of Xonic’s Weed-O: $10.00 x 2.0 hours = $20.00
直接人工标准成本的制定 计件工资下，直接人工标准成本是计件单价 计时工资形式下，直接人工的标准成本等于产品的工时耗用 量标准与工资率标准的乘积 产品工时耗用量标准是现有生产技术条件下生产产品需用 工作时间，包括工艺过程时间与必要间歇或停工时间及不 可避免的废品损失时间（通过“时间和动作研究”，按照 加工工序制定标准工时) 口工资率标准是按现行工资福利标准确定每一单位工作时间的工资率。 通常下，可据企业工资政策，首先预测年度内工人用于产品生产的工 资总额，其次据年度预计产量水平的工时总额数，将生产产品的工资 总额数除以生产产品的工时总数，即标准工资率（人力资源部门） 海南大学董建华讲授 ☐10-19
海南大学董建华讲授 10- 19 直接人工标准成本的制定 计件工资下，直接人工标准成本是计件单价 计时工资形式下，直接人工的标准成本等于产品的工时耗用 量标准与工资率标准的乘积 ◼ 产品工时耗用量标准是现有生产技术条件下生产产品需用 工作时间，包括工艺过程时间与必要间歇或停工时间及不 可避免的废品损失时间(通过“时间和动作研究”，按照 加工工序制定标准工时) ◼ 工资率标准是按现行工资福利标准确定每一单位工作时间的工资率。 通常下，可据企业工资政策，首先预测年度内工人用于产品生产的工 资总额，其次据年度预计产量水平的工时总额数，将生产产品的工资 总额数除以生产产品的工时总数，即标准工资率(人力资源部门)
Manufacturing Overhead Standard Based on a standard predetermined overhead rate. Divide budgeted overhead costs by an expected standard activity index. The standard manufacturing overhead rate per unit is the predetermined overhead rate times the direct labor quantity standard. Calculating the overhead rate Overhead÷Standard activity index 海南大学董建华讲授 10-20
海南大学董建华讲授 10- 20 Manufacturing Overhead Standard Based on a standard predetermined overhead rate. Divide budgeted overhead costs by an expected standard activity index. The standard manufacturing overhead rate per unit is the predetermined overhead rate times the direct labor quantity standard