Bài giảng Kế toán quản trị 2
Tom tat Bai giang Ke toan quan tri 2: ...phi dinh muc ve luong nguyen vat lieu: Q la chi phi dinh muc ve luong nguyen vat lieuq1 la luong NL can cho san xuat 1 san phamq2 la luong NL hao hut cho phepq3 la luong NL dung cho san pham hongao la hang so e la sai so, the hien su tac dong cua cac yeu to khac a1, a2, a3 la muc tac dong toi di...huc te. Chenh lech gia mua Ty le chenh lech Chenh lech gia = (gia mua thuc te – gia mua ke hoach ) × so luong mua thuc te Chenh lech gia Chenh lech gia nguyen lieu? ($15.95 – $16.25) × 42,500 = $12,750 F Chenh lech gia nhan cong? ($12.90 – $13.00) × 21,500 = $2,150 F Chenh lech gia Chenh lech gia Ch...dat ra nhung van de dinh gia co tinh thach thuc nhat. - Thuc nghiem tiep thi san pham moi - Chien luoc dinh gia thoang - Chien luoc dinh gia thong dung Thuc nghiem tiep thi san pham moi Gioi thieu san pham moi o nhung vung duoc chon voi nhung gia ban khac nhau, thu thap tai lieu: Su canh tranh voi s...
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