作业成本计算法的适用条件 制造费用比重相当大 产品种类很多 生产经营的作业环节较多 各项生产运行数量相差很大并且生产准备成本昂贵 作业随时间变化很大但会计系统变化相对较小 会计电算化程度较高 Wide variety of products or services Automation makes it difficult to assign overhead to products using direct labor or machine hours Profit margins are difficult to explain Hard-to-make products show big profits and easy-to-make products show losses 海南大学董建华讲授 ☐11-21海南大学董建华讲授 11- 21 作业成本计算法的适用条件 制造费用比重相当大 产品种类很多 生产经营的作业环节较多 各项生产运行数量相差很大并且生产准备成本昂贵 作业随时间变化很大但会计系统变化相对较小 会计电算化程度较高 Wide variety of products or services Automation makes it difficult to assign overhead to products using direct labor or machine hours Profit margins are difficult to explain Hard-to-make products show big profits and easy-to-make products show losses