., - , . : / , . : 1. ;
2. (-)=*-*; =-;
3. =(*)*5/100%
4. \ ;
5. .;
6. ..; .=*t/60 ( 1)
7. ,
8. , ;
9. -;
10. ; =...*%/ 100% () ( .. , , )
11. ( % . ): ( , , , , ) ( , , , )
12. = / + ( % . )
13. = / = ( % ./) () ( )
14. = / + ( % /)
15. = .
/ - . : 1. - .
1. - , ( , , ) -.
2. - , , .
3. - -, - .
:
4. ( , )
5. ( )
4. ( , )
5. ( )
6. , .
absorption costing ( ) / , . . . - / . - 2 . /:
|
|
1. - . .
2. - .
:
1. - . , , / - -, / , - ,
2. - - - - -, - / -, - - ;
3. . - . /.
direct costing ( ) / , , . -: ( = - .=- .+), % 1 %, - - . - .
:
absorption costing - - ; ; /, V -
direct costing - V ; ; , .