{"id":108578,"date":"2026-10-24T08:54:05","date_gmt":"2026-10-24T08:54:05","guid":{"rendered":"https:\/\/skyplanner.ai\/?p=108578"},"modified":"2026-10-24T08:55:49","modified_gmt":"2026-10-24T08:55:49","slug":"job-order-costing-manufacturing","status":"publish","type":"post","link":"https:\/\/skyplanner.ai\/zh-hans\/%e8%b5%84%e6%ba%90\/job-order-costing-manufacturing\/","title":{"rendered":"\u5206\u6279\u6210\u672c\u6cd5\uff1a\u67e5\u6e05\u8ba2\u5355\u5229\u6da6\u53bb\u4e86\u54ea\u91cc"},"content":{"rendered":"<div class=\"gb-container gb-container-article01 article-main-content-container\">\n\n<h1 class=\"wp-block-heading\">\u5206\u6279\u6210\u672c\u6cd5\uff1a\u67e5\u6e05\u8ba2\u5355\u5229\u6da6\u53bb\u4e86\u54ea\u91cc<\/h1>\n\n<div class=\"gb-container gb-container-article02\">\n\n<p><a href=\"\/zh-hans\/\">\u9996\u9875<\/a> &raquo; <a href=\"https:\/\/skyplanner.ai\/zh-hans\/%e8%b5%84%e6%ba%90\/\">\u8d44\u6e90<\/a> &raquo; 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class=\"wp-block-heading\">\u5236\u9020\u8d39\u7528\uff1a\u6309\u660e\u786e\u7684\u8d39\u7387\u5206\u914d\uff0c\u907f\u514d\u91cd\u590d\u8ba1\u5165<\/h3>\n\n\n<p>\u8ba2\u5355\u751f\u4ea7\u8fd8\u9700\u8981\u5de5\u5382\u7684\u652f\u6301\uff0c\u5305\u62ec\u5382\u623f\u3001\u8bbe\u5907\u6298\u65e7\u3001\u7ef4\u62a4\u53ca\u5176\u4ed6\u95f4\u63a5\u751f\u4ea7\u6210\u672c\u3002\u4e00\u79cd\u5b9e\u7528\u7684\u8ba2\u5355\u6210\u672c\u6838\u7b97\u65b9\u5f0f\u662f\u6b63\u5e38\u6210\u672c\u6cd5\uff1a\u76f4\u63a5\u6210\u672c\u6309\u5b9e\u9645\u53d1\u751f\u989d\u8ba1\u5165\uff0c\u5236\u9020\u8d39\u7528\u5219\u6309\u9884\u5b9a\u8d39\u7387\u5206\u914d\u8ba1\u5165\u3002<\/p>\n\n\n<p>\u4f8b\u5982\uff0c\u6309\u673a\u5668\u5de5\u65f6\u5206\u914d\u5236\u9020\u8d39\u7528\u65f6\uff0c\u5e94\u5c06\u76f8\u5e94\u8d39\u7387\u7528\u4e8e\u8be5\u8ba2\u5355\u7684\u76f8\u5173\u673a\u5668\u5de5\u65f6\u3002\u5982\u679c\u64cd\u4f5c\u5458\u7684\u76f4\u63a5\u4eba\u5de5\u53e6\u884c\u8ba1\u5165\u6210\u672c\uff0c\u5236\u9020\u8d39\u7528\u6c60\u5c31\u5e94\u6392\u9664\u8fd9\u90e8\u5206\u4eba\u5de5\u3002\u5bf9\u4e8e\u5df2\u7ecf\u5305\u542b\u4eba\u5de5\u7684\u8f66\u95f4\u7efc\u5408\u8d39\u7387\uff0c\u5219\u9700\u8981\u91c7\u7528\u4e0d\u540c\u7684\u5904\u7406\u65b9\u5f0f\uff1b\u518d\u6b21\u52a0\u4e0a\u76f4\u63a5\u5de5\u8d44\u4f1a\u865a\u589e\u8ba2\u5355\u6210\u672c\u3002<\/p>\n\n\n<p>\u5c06\u5236\u9020\u8d39\u7528\u6c60\u3001\u5206\u914d\u57fa\u7840\u548c\u8d39\u7387\u7248\u672c\u4e0e\u8ba2\u5355\u7684\u4f30\u7b97\u53ca\u5b8c\u5de5\u7ed3\u7b97\u8bb0\u5f55\u4e00\u5e76\u4fdd\u7559\u3002<a href=\"https:\/\/skyplanner.ai\/zh-hans\/%e8%b5%84%e6%ba%90\/manufacturing-overhead\/\">\u5236\u9020\u8d39\u7528\u6307\u5357<\/a>\u4ecb\u7ecd\u4e86\u5982\u4f55\u8ba1\u7b97\u548c\u590d\u6838\u8d39\u7387\u3002\u8fd9\u91cc\u7684\u5173\u952e\u662f\u4fdd\u6301\u53e3\u5f84\u4e00\u81f4\uff1a\u5373\u4f7f\u6309\u5b9e\u9645\u4f5c\u4e1a\u91cf\u8ba1\u7b97\uff0c\u8ba1\u5165\u8ba2\u5355\u7684\u5236\u9020\u8d39\u7528\u4ecd\u7136\u662f\u5206\u914d\u989d\uff0c\u5e76\u4e0d\u662f\u5bf9\u8fd9\u7b14\u8ba2\u5355\u5b9e\u9645\u5f15\u8d77\u7684\u6c34\u7535\u3001\u79df\u91d1\u548c\u7ef4\u62a4\u652f\u51fa\u7684\u7cbe\u786e\u8ba1\u91cf\u3002<\/p>\n\n\n<h2 class=\"wp-block-heading\">\u5206\u6279\u6210\u672c\u6cd5\u793a\u4f8b\uff1a100 \u4ef6\u652f\u67b6\uff0c\u5229\u6da6\u7f29\u6c34<\/h2>\n\n\n<p>\u5047\u8bbe\u4e00\u5bb6\u673a\u52a0\u5de5\u8f66\u95f4\u627f\u63a5\u4e86 100 \u4ef6\u6210\u54c1\u652f\u67b6\u7684\u8ba2\u5355\uff0c\u8ba2\u5355\u91d1\u989d\u4e3a <strong>$8,000<\/strong>\u3002\u56fe\u7eb8\u3001\u6570\u91cf\u548c\u7ea6\u5b9a\u8303\u56f4\u5747\u672a\u53d1\u751f\u53d8\u5316\u3002100 \u4ef6\u5408\u683c\u652f\u67b6\u5168\u90e8\u5b8c\u5de5\u5e76\u552e\u51fa\uff0c\u4ee5\u4e0b\u91d1\u989d\u6db5\u76d6\u6574\u7b14\u8ba2\u5355\u3002\u6240\u6709\u6570\u5b57\u4ec5\u4f5c\u793a\u4f8b\uff0c\u5e01\u79cd\u4e3a\u7f8e\u5143\u3002<\/p>\n\n\n<p>\u8be5\u8f66\u95f4\u7684\u76f4\u63a5\u4eba\u5de5\u6210\u672c\u6309\u6bcf\u4eba\u5de5\u5de5\u65f6 $35 \u8ba1\u7b97\u3002\u673a\u52a0\u5de5\u5236\u9020\u8d39\u7528\u6309\u6bcf\u673a\u5668\u5de5\u65f6 $30 \u5206\u914d\uff0c\u4e0d\u5305\u542b\u4e0b\u6587\u5355\u72ec\u8ba1\u5165\u7684\u76f4\u63a5\u4eba\u5de5\u3002\u672c\u6b21\u5bf9\u6bd4\u4e2d\uff0c\u8fd9\u4e24\u9879\u8d39\u7387\u5747\u4fdd\u6301\u4e0d\u53d8\u3002<\/p>\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><th>\u6210\u672c\u9879\u76ee<\/th><th>\u539f\u59cb\u4f30\u7b97<\/th><th>\u7ed3\u7b97\uff1a\u5b9e\u9645\u76f4\u63a5\u6210\u672c\u52a0\u5206\u914d\u5236\u9020\u8d39\u7528<\/th><th>\u8d85\u652f\u989d<\/th><\/tr><\/thead><tbody><tr><td>\u76f4\u63a5\u6750\u6599\u8017\u7528\u6210\u672c<\/td><td>$2,400<\/td><td>$2,700<\/td><td>$300<\/td><\/tr><tr><td>\u88c5\u5939\u8c03\u673a\u4eba\u5de5\u6210\u672c<\/td><td>8 \u4eba\u65f6 \u00d7 $35 = $280<\/td><td>12 \u4eba\u65f6 \u00d7 $35 = $420<\/td><td>$140<\/td><\/tr><tr><td>\u52a0\u5de5\u53ca\u540e\u5904\u7406\u4eba\u5de5\u6210\u672c<\/td><td>32 \u4eba\u65f6 \u00d7 $35 = $1,120<\/td><td>38 \u4eba\u65f6 \u00d7 $35 = $1,330<\/td><td>$210<\/td><\/tr><tr><td>\u5206\u914d\u7684\u673a\u52a0\u5de5\u5236\u9020\u8d39\u7528<\/td><td>60 \u673a\u5668\u5c0f\u65f6 \u00d7 $30 = $1,800<\/td><td>72 \u673a\u5668\u5c0f\u65f6 \u00d7 $30 = $2,160<\/td><td>$360<\/td><\/tr><tr><td><strong>\u8ba2\u5355\u5236\u9020\u6210\u672c\u5408\u8ba1<\/strong><\/td><td><strong>$5,600<\/strong><\/td><td><strong>$6,610<\/strong><\/td><td><strong>$1,010<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n<p>\u4eba\u5de5\u5de5\u65f6\u4e0e\u673a\u5668\u5c0f\u65f6\u7684\u5408\u8ba1\u6570\u4e0d\u540c\uff0c\u56e0\u4e3a\u673a\u5668\u4f7f\u7528\u65f6\u95f4\u4e0e\u76f4\u63a5\u4eba\u5de5\u7684\u4eba\u65f6\u6570\u662f\u5206\u522b\u8bb0\u5f55\u7684\u3002\u4e24\u8005\u90fd\u4e0d\u662f\u6309\u65e5\u5386\u65f6\u95f4\u8ba1\u7b97\u7684\u8ba2\u5355\u4ea4\u8d27\u671f\u3002<\/p>\n\n\n<p>\u6309\u539f\u59cb\u4f30\u7b97\uff0c\u6263\u9664\u8ba2\u5355\u5236\u9020\u6210\u672c\u540e\u8fd8\u5269 <strong>$2,400<\/strong>\uff0c\u5373<strong>\u6536\u5165\u7684 30%<\/strong>\u3002\u7ed3\u7b97\u540e\u5219\u5269\u4e0b <strong>$1,390<\/strong>\uff0c\u7ea6\u5360\u6536\u5165\u7684 <strong>17.4%<\/strong>\u3002\u8fd9\u91cc\u7684\u6bdb\u5229\u4ec5\u6263\u9664\u4e86\u8868\u4e2d\u5217\u793a\u7684\u5236\u9020\u6210\u672c\uff0c\u5c1a\u672a\u6263\u9664\u9500\u552e\u3001\u884c\u653f\u7ba1\u7406\u53ca\u5176\u4ed6\u7ecf\u8425\u8d39\u7528\uff0c\u56e0\u6b64\u5e76\u975e\u51c0\u5229\u6da6\u3002\u6b64\u5916\uff0c\u5206\u914d\u7684\u5236\u9020\u8d39\u7528\u4ecd\u9700\u7eb3\u5165\u5de5\u5382\u5236\u9020\u8d39\u7528\u7684\u6838\u5bf9\u3002<\/p>\n\n\n<p>\u8ba2\u5355\u5b8c\u5de5\u540e\uff0c\u6bcf\u4ef6\u5408\u683c\u652f\u67b6\u7684\u6210\u672c\u4e3a $66.10\uff0c\u800c\u4f30\u7b97\u6210\u672c\u4e3a $56\u3002\u4f46\u5982\u679c\u53ea\u662f\u628a\u4e0b\u4e00\u6b21\u62a5\u4ef7\u4e2d\u7684\u6210\u672c\u6539\u6210 $66.10\uff0c\u5c31\u4f1a\u9519\u8fc7\u66f4\u6709\u4ef7\u503c\u7684\u539f\u56e0\u5206\u6790\u3002<\/p>\n\n\n<p>\u5047\u8bbe\u590d\u76d8\u53d1\u73b0\u4e86\u4e09\u4e2a\u539f\u56e0\uff1a\u6bdb\u576f\u62a5\u5e9f\u5bfc\u81f4\u6750\u6599\u6210\u672c\u589e\u52a0 $300\uff1b\u751f\u4ea7\u4e2d\u65ad\u540e\u4e0d\u5f97\u4e0d\u91cd\u65b0\u88c5\u5939\u8c03\u673a\uff0c\u589e\u52a0\u4e86\u56db\u4e2a\u4eba\u65f6\uff1b\u539f\u5148\u7684\u52a0\u5de5\u5de5\u65f6\u4f30\u7b97\u6f0f\u6389\u4e86\u4e00\u9879\u540e\u5904\u7406\u4efb\u52a1\uff0c\u53c8\u589e\u52a0\u4e86\u516d\u4e2a\u4eba\u65f6\u3002\u591a\u51fa\u7684 12 \u4e2a\u673a\u5668\u5c0f\u65f6\u4f7f\u5206\u914d\u5236\u9020\u8d39\u7528\u589e\u52a0\u4e86 $360\uff1b\u56e2\u961f\u8fd8\u9700\u8981\u67e5\u9605\u5de5\u5e8f\u8bb0\u5f55\uff0c\u5f04\u6e05\u8fd9\u4e9b\u673a\u5668\u65f6\u95f4\u5177\u4f53\u7528\u5728\u4e86\u54ea\u91cc\u3002<\/p>\n\n\n<p>\u8fd9\u4e9b\u53d1\u73b0\u9700\u8981\u5bf9\u5e94\u4e0d\u540c\u7684\u63aa\u65bd\u3002\u4e0b\u6b21\u5236\u5b9a\u5de5\u827a\u8def\u7ebf\u548c\u6210\u672c\u4f30\u7b97\u65f6\uff0c\u5e94\u7eb3\u5165\u8fd9\u9879\u540e\u5904\u7406\u4efb\u52a1\u3002\u6bdb\u576f\u62a5\u5e9f\u9700\u8981\u4ece\u5de5\u827a\u6d41\u7a0b\u5165\u624b\u8c03\u67e5\u3002\u91cd\u590d\u88c5\u5939\u8c03\u673a\u5219\u9700\u8981\u901a\u8fc7\u6392\u7a0b\u6216\u751f\u4ea7\u653e\u884c\u51b3\u7b56\u6765\u89e3\u51b3\uff0c\u800c\u4e0d\u662f\u5047\u5b9a\u4eca\u540e\u7684\u6bcf\u5f20\u8ba2\u5355\u90fd\u8be5\u627f\u62c5\u8fd9\u79cd\u672c\u53ef\u907f\u514d\u7684\u4e2d\u65ad\u6210\u672c\u3002<\/p>\n\n\n<p>\u5206\u914d\u7684\u5236\u9020\u8d39\u7528\u589e\u52a0\uff0c\u4e5f\u4e0d\u610f\u5473\u7740\u5de5\u5382\u989d\u5916\u652f\u4ed8\u4e86 $360 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