F2 算法总结_第2章线性表算法总结

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算法！

 High low method

p62  Inventory control level p123  Formal of EOQ

p125  Formal of EBQ

p127  Efficiency，capacity and production volume ratios

p140  Remuneration method

p141—p146  Apportioning general overheads

p165  Calculation of overhead absorption rates p171  Over and under absorption of overheads p176(over=budget>actual

under=budget

and

absorption

costing

p188-p189(important) Reconciling profits p191  Proce costing p199  Loes in proce costing e.g.p200-p201 (FIFO

P215-p217and

Weighted

average

cost p220-p221) Loes with scrap value e.g.p205-p207  Loes with a disposal cost e.g.p210(三个相对比) Equivalent units e.g.p211-p212  Joint products in proce accounts p230-p231  By products in proce accounts(4ways)p233-p234  Batch costing p246-p247  Flexible budgets and budgetary controlp274-p276  Breakeven point p324

注意

 EOQ=order quantity which min inventory costs(Important e.g.) Absorption costing

p160

 Apportion service department cost

p165  The reciprocal method of apportionment

p167  The reciprocal（algebraic）method of apportionment

p168  Blanket absorption rates and department absorption rates

p174  Contribution and fixed cost (contribution>fixed cost ===profit) Job costing e.g.p242-p244  The production budget and direct labor budget e.g.p268.p270