Documenti di Didattica
Documenti di Professioni
Documenti di Cultura
Unit Cost of Item is not updated upon Receipt of Item. Each receipt of material to inventory updates the unit cost of the item
received.
Issues from inventory use the pre-determined standard cost as the Issues from inventory use the current average cost as the unit cost.
unit cost.
For buy items, it is pre-determined, irrespective of actual For buy items, it is weighted average of the actual procurement cost
procurement cost
For make items, it is pre-determined, irrespective of cost of all For make items, it is weighted average of the cost of all resources
resources and materials consumed. and materials consumed.
Value inventory and work in process balances Value inventory and transact at a moving
at a predetermined cost average cost
Moving average cost is not maintained Maintains the average unit cost with each
transaction
Perform extensive cost simulations using Perform extensive cost simulations using
unlimited cost types unlimited cost types
Determine profit margin based on projected Determine profit margin based on an "actual"
costs cost method
Measure the organization's performance Measure the organization's performance
based on predefined product costs against historical costs
Pump
Assembly