制造费用划分部门 departmentalizatin of overhead costs 制造费用率 factory overhead rate 制造费用率的材料成本法 material costs basis for manufacturing overhead rates ..
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Predetermined factory overhead rate 预定制造费用分配率
budgeted factory overhead rate 预计制造费用分摊率
normal factory overhead rate 正常工厂共同成本率
budgeted factory-overhead rate 工厂间接费用预算分配率
factory overhead allocation rate 工厂共同成本分配率
For example, if a large balance is caused by changes in manufacturing methods or in production goals, the factory overhead rate should BE revised.
例如，如果较大的余额是因为生产方法或生产目标不当，制造费用率就应修正。
Regardless of how carefully the predetermined overhead rate is estimated, Factory Overhead will usually have a balance at the end of the fiscal year.
不管预先确定制造费用分配率时多么认真仔细，制造费用账户在年末总会有一个余额。
Thus, in order to provide timely COST data, factory overhead COSTs are assigned or applied to production by using a predetermined rate.
出于这种考虑，制造费用可以按一确定的比例进行分配各产品的生产成本。
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