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CHAPTER 8
Flexible Budgets,
Overhead Cost Variances,
and
Management Control
변동예산, 제조간접비 원가차이 및 경영통제
계획과 제조간접원가 Planning and Overhead
━━━━━━━━─────────…
● 변동제조간접비(Variable Overhead): 가
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Cost plus a percentage)
3) 시설 및 서비스수준에 의한 방법(Routine service)
4) 상대치에 의한 방법
3. 가정간호서비스 원가계산 및 수가산정모델
1) 가정간호 부문원가계산
2) 가정간호행위 별 원가계산
3) 가정간호행위 별 수가산정
Ⅴ. 원가의 회
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Cost Behavior Patterns)
원가행태를 추정하는 방법 (Methods Used to Estimate Cost Behavior)
공학적 추정방법 (Engineering Estimates)
계정분석법 (Account Analysis)
통계적 원가 추정법 (Statistical Cost Estimation)
3C사의 제조간접원가 추정 (Overhead Cost Estimation for 3C)
산
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Overhead Cost Controlling(CO-OM) 간접 원가, 간접비관리
Cost Center Accounting(CO-OM-CCA) 원가 중심점 회계, 기업 내에서 경비가 발행하는 곳을 분석 간접비용 및 활동에 대한 계획 및 실적집계 배분차이 분석 등을 수행합니다
Activity Based Costing(CO-OM-ABC) 활
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costs by eliminating obsolete inventories. Reconciled perpetual inventory to general ledger and analyzed standard cost variances on monthly basis.
* Negotiated and successfully entered into contracts with sub-contractors.
Import /Export Coordinator ABC Co., Seoul, Korea. 19XX-19XX
* Coordinated i
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costs by eliminating obsolete inventories. Reconciled perpetual inventory to general ledger and analyzed standard cost variances on monthly basis.
* Negotiated and successfully entered into contracts with sub-contractors.
Import /Export Coordinator ABC Co., Seoul, Korea. 19XX-19XX
* Coordinated i
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costs by eliminating obsolete inventories. Reconciled perpetual inventory to general ledger and analyzed standard cost variances on monthly basis.
* Negotiated and successfully entered into contracts with sub-contractors.
Import /Export Coordinator ABC Co., Seoul, Korea. 19XX-19XX
* Coordinated i
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overhead by 26 percent.
Initiated the use of state-of-the-art CAD software into the firm’s planning unit, allowing a 66 percent reduction in time required to develop new floor plans, reducing cost by an additional 11 percent.
Researched and proposed purchase of new computer and networking hardware
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overhead by 26 percent.
Initiated the use of state-of-the-art CAD software into the firms planning unit, allowing a 66 percent reduction in time required to develop new floor plans, reducing cost by an additional 11 percent.
Researched and proposed purchase of new computer and networking hardware
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overhead by 26 percent.
Initiated the use of state-of-the-art CAD software into the firms planning unit, allowing a 66 percent reduction in time required to develop new floor plans, reducing cost by an additional 11 percent.
Researched and proposed purchase of new computer and networking hardware
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