对运用因素测算法预测成本的再认识

Reconsideration of Cost Prediction by Factor Measuring Method

从实用性出发 ,解析了因素测算法所需的相关资料 ,并进一步探讨当企业采用计件工资制及分别考虑固定性制造费用和变动性制造费用几种情况下成本预测公式发生的变化 。

On the basis of an analysis to the pertinent materials needed in the factor measuring method in terms of its practicality, detailed discussion is made on the consequent changes of cost\|predicting formulae in accordance with the variation of piece work wage, fixed factory overhead and variable factory overhead as an attempt to perfect the use of factor measuring method in actual practice.