Kev tsim khoom siv nyiaj siv ua haujlwm suav nrog cov khoom xws lihluav taws xob siv los ua haujlwm cov khoom siv hauv lub Hoobkas, txo nqi ntawm cov khoom siv hauv lub Hoobkas thiab lub tsev, cov khoom siv hauv lub Hoobkas thiab cov neeg ua haujlwm hauv lub hoobkas (tshwj tsis yog kev ua haujlwm ncaj qha).
4 piv txwv ntawm kev tsim khoom siv nyiaj siv ua haujlwm yog dab tsi?
Piv txwv ntawm kev tsim cov nqi nyiaj siv ua haujlwm yog:
- Rent of the production building.
- Cov se vaj tse thiab kev tuav pov hwm ntawm cov chaw tsim khoom thiab khoom siv.
- Kev sib txuas lus thiab khoos phis tawj rau kev tsim khoom.
- Kev txo nqi ntawm cov khoom tsim khoom.
- Nyiaj hli ntawm cov neeg ua haujlwm tu.
Yuav ua li cas cais raws li tus nqi tsim khoom?
Tus nqi tsim khoom yog qhov suav ntawm cov nqi ntawm txhua qhov kev siv khoom siv hauv kev tsim khoom. Tus nqi tsim khoom tau muab faib ua peb pawg: cov khoom siv ncaj qha, tus nqi ua haujlwm ncaj qha thiab kev tsim khoom siv nyiaj. Nws yog ib qho tseem ceeb ntawm tus nqi xa khoom tag nrho.
Puas yog kev tsim khoom siv nyiaj txiag?
Rau recap, Factory Overhead account tsis yog tus account raug. Nws tsis sawv cev rau khoom vaj khoom tsev, lav, nuj nqis, lossis lwm yam khoom ntawm nqe lus nyiaj txiag. Hloov chaw, nws yog "kev tsis txaus siab" lossis "kev tshem tawm" tus account. Cov nyiaj nkag mus rau hauv tus account thiab xa mus rau lwm tus account.
Yuav ua li cas tsis raug nyiaj siv ua haujlwm?
Tsis yog-tsim cov nqi nyiaj siv ua haujlwm, tseem hu ua cov nqi tsis tsim khoom, yog tus nqi tsis cuam tshuam rau kev tsim khoom. los ntawm. Tej zaum koj kuj yuav pom lawv lub npe hu ua cov nqi sij hawm. Lawv muab faib ua pawg hu ua Muag lossis General thiab Kev Tswj Xyuas.
