Читать книгу Cost Accounting For Dummies - Kenneth W. Boyd - Страница 108

Here are the two steps to implement normal costing:

 Direct costs: Traced to the cost object by multiplying (actual prices/rates) × (actual quantity for a specific job object)

 Indirect costs: Allocated to the cost object multiplying (predetermined or budgeted indirect cost rate) × (actual quantity for a specific job object)

Note that both direct and indirect costs use actual quantity in the formula. While you come up with an indirect cost rate in planning, the rate is multiplied by actual quantities. In this case, the quantity is jobs for the month.