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Chapter4
Activity-BasedCost
Systems
QUESTIONS
4-1Conventionalcostsystemsarelikelytosystematicallydistortproductcosts
becausetheybreakthelinkbetweenthecauseforthecostsandthebasisfor
assignmentofthecosttotheindividualproducts.Twofactorsthatcontribute
tosuchcostdistortionsare:(1)theuseofunit-relatedmeasurestoallocate
indirectcostsand(2)differencesinrelativeconsumptionratiosofindirect
resourcesbetweencostobjects.Unit-relatedmeasuresareusedtoallocate
supportcoststoproducts,butthedemandforactivitiesmightbedrivenby
batch-relatedandproduct-sustainingcostdrivers.Also,costdistortionstendto
begreaterwithgreaterdifferencesbetweenrelativeproportionsofindirect
resourcesusedbycostobjectsbecausetraditionalcostassignmentsbasedon
unit-relatedmeasuresdonotaccuratelyreflectthesedifferences.
4-2Conventionalcostingsystemsallocatebatch-relatedandproduct-sustaining
costsinproportiontoaunit-relatedmeasure.Inahighlyautomatedplant,costs
ofbatch-relatedandproduct-sustainingactivitiesaregreater.Allocatingthese
costsbasedonaunit-relatedmeasuredistortscosts.Activity-basedcosting
systemscorrectthedistortionbyemployingappropriatecostdriversfor
differentactivitiestoassigncoststoproducts.
4-3Yes,conventionalcostingsystemsaremorelikelytoovercosthighvolume
productsbecausebatch-relatedandproduct-sustainingcostsareassignedto
productsinproportiontothenumberofproductionunits.
-97-
Atkinson,SolutionsManualt/aManagementAccounting,5E
4-4Activitycostdriveristheunitofmeasurementforthequantityoftheactivity
usedtoproduceindividualproductsorservices.Activitycostdriversidentify
thelinkagebetweenactivitiesandcostobjects,suchasproducts,services,and
customers.Anactivitycostdriverrateistheratioofthecostoftheresources
requiredtoprovideanactivitytothetotalquantityofthecostdriver(thatis,
thepracticalcapacityquantitymadeavailablebythoseresources).
4-5Themajorstepstodetermineactivitycostdriverratesinatraditionalactivity-
basedcostsystemare:
Step1.Identifytheactivitiesperformedbytheorganization(preparean
activitydictionary).
Step2.Determinethecostofperformingeachactivity.
Step3.Identifyacostdriverforeachactivity.
Step4.Determinethenumberofunitsofthecostdriver(practical
capacity)madeavailablebytheresourcescommittedtoeach
activity.
Step5.Divideeachactivitycostbytherelevantactivitycostdriverunitsto
obtaineachactivitycostdriverrate.
4-6Undertheframeworkofaconventionalcostsystem,costsareallocatedto
productsbasedonunit-relatedmeasuressuchasmachinehoursanddirect
laborhours.Distortioncausedbytheuseofunitrelatedmeasurestoallocate
costsiscorrectedinactivity-basedcostingsystemsbecausebatch-related
activitycostsareassignedtojobsonthebasisofbatch-relatedcostdrivers.
4-7No,thisstatementisnotcorrect.Activity-basedcostingsystemsusedifferent
costdriverstobetterlinktheactivitiesperformedtotheproducts
manufactured.Thereasontheyprovidemoreaccurateproductcostsisthat
theytakeintoaccountthedemandplacedonahierarchyofactivities(for
example,unit-level,batch-level,andproduct-level)bydifferentproducts,not
becausetheyusemorecostdrivers.Asystemthatusesmanycostdriversthat
donotreflecttheactivitycosts(suchasasystemthatreliesonlyonunit-
relatedcostdrivers)isalsolikelytodistortproductcosts.
4-8Activity-basedcostingsystemsusecostdriversthatlinktheactivities
performedtothecostobjectsthatusetheactivities.Forexample,thecost
objectsmightbeproducts,services,orcustomers.
-98-
4-9Usingthenumberofsetupsinsteadofsetuphoursisappropriatewhenall
productsrequireapproximatelythesamenumberofsetuphoursperbatch.
4-10Managersusetheinformationonactivitycoststoidentifyopportunitiesfor
operationalimprovementsandreductionsinoperationscosts,decisionsabout
productmixandpricing,andtargetedcustomersegments.Anexampleofan
operationalchangeisrequiringminimumordersizestoeliminateshort,
unprofitableproductionruns.Anotherexampleischangingthefacilitylayout
toreducemovesofworkinprogress.Productdesignscanbechangedinorder
tomanufactureproductswithfewerpartsorcommonpartstoreducematerial
handlingsupportcosts.Finally,ifactivity-basedcostanalysisshowsthatfull-
palletshipmentsarelesscostlyperunitthanpartial-palletshipments,
customerscanbeencouragedtoreceivefull-palletshipments.Ofcourse,
customerswhoinsistonverysmallordersizesorpartial-palletshipmentscan
bechargedapricehighenoughtocovertheextracostsassociatedwithsuch
activities.
4-11Theactivitycostdriverrateshouldreflecttheunderlyingefficiencyofthe
process-thecostofresourcestohandleeachproductionorder-andthis
efficiencyismeasuredbetterbyusingthecapacityoftheresourcessupplied
(practicalcapacity)asthedenominatorwhencalculatingactivitycostdriver
rates.Thenumeratorinanactivitycostdriverratecalculationrepresentsthe
costsofsupplyingresourcecapacitytodowork.Thedenominatorshould
matchthenumeratorbyrepresentingthequantityofworktheresourcescan
perform.Unassignedcostsrepresentthecostofunusedcapacityandshouldbe
usedasfeedbacktomanagersontheirsupplyanddemanddecisions.
4-12Immediatefinancialimprovementmaynotfollowevenafterprocess
improvementsreducethedemandforindirectandsupportresources.Thisis
becausethesupportcostsareoftencommitted.Theorganizationmustactively
managetheunusedcapacitybyincreasingthevolumeofbusinessorreducing
thesupplyofunusedresources.
4-13Thetwosetsofparametersthatmustbeestimatedintime-drivenactivity-based
costingare1)theunitcostofsupplyingcapacityforeachdepartmentor
process,basedonpracticalcapacity,and2)theconsumptionofcapacity(unit
times)foreachtransactionalactivity,includingtimeequationsasneeded.
Atkinson,SolutionsManualt/aManagementAccounting,5E
4-14Time-drivenactivity-basedcostinghasanumberofadvantagesovertraditional
activity-basedcosting.Theadvantagesinclude(1)dataforthetime-driven
approacharefareasiertoobtain,validate,andupdate,(2)thetime-driven
modeliseasiertoupdatewhenoperatingconditionschanges(forexample,
changesintheactivitiesthatindirectlaborperforms),(3)thetime-driven
modeliseasiertoupdatewhencostdriverrateschange(due,forexample,to
salaryincreasesorefficiencyimprovements),and(4)thetime-drivenmodel
easilyaccommodatesdifferencesintimerequiredfortransactionsor
productionorders(usingtimeequations).
4-15Conventionalproductcostingsystemsaredesignedprimarilyforexternal
financialreportingthatrequirestrackingofmanufacturingcoststoallocate
betweencostofgoodssoldandinventories.Sellinganddistributioncostsare
notincludedincostofgoodssoldorinventories.Theirinclusionwould
requiremaintainingaparallelaccountingsystem,whichuntiltheadventof
inexpensivedataprocessing,wasconsideredtobenotcosteffective.Also,
sellinganddistributioncostsusedtobesmallrelativetoothermanufacturing
costsandtheirexclusiondidnothaveaseriousimpactonmanagerial
decisions.
4-16Customerserviceandtechnologicalinnovationhavebecomemoreimportantin
afirm'squestforacompetitiveedgeoveritsrivals.Asmoreresourcesare
usedontheseandrelatedactivities,theproportionofnon-manufacturingcosts
hasincreasedrecently.Therefore,ithasbecomemoreimportanttoassign
thesecoststoproductsformanagerialpurposes.
4-17Virtuallyallthecostsforaservicecompanyareindirectandappeartobe
fixed.Manufacturingcompaniescantraceimportantcomponentsofcosts,such
asdirectmaterialanddirectlaborcosts,toindividualproducts.Service
companieshavefewornodirectmaterialsandmanyoftheirpersonnelprovide
indirect,notdirect,supporttoproductsandcustomers.Consequently,service
companiesdonothavedirect,traceablecoststoserveasconvenientallocation
bases.
Unlikephysicalproducts,servicescannotbeinventoriedforfuturesales.
Servicecompaniesmustsupplyvirtuallyalltheirresourcesinadvanceto
providethecapacitytoperformworkforcustomersduringeachperiod,and
demandoftenfluctuates.Forsomeserviceindustries,theincreaseinspending
resultingfromanincrementaltransactionorcustomerisessentiallyzero.
Therefore,servicecompaniesmakingdecisionsaboutproductsandcustomers
basedonshort-termvariablecostsmightprovideafullrangeofallproducts
-100-
andservicestocustomersatpricesnearzero,leadingtolittlerecoveryofthe
costsofallthecommittedresourcessuppliedinordertodeliverservicesto
customers.
Itcanbedifficulttoidentifyandmeasuretheoutputsforaservice
organization.Thevariationindemandfororganizationalresourcesismuch
morecustomer-driveninserviceorganizationsthaninmanufacturing
organizations.Aservicecompanycandetermineandcontroltheefficiencyof
itsinternalactivities,butcustomersdeterminethequantityofdemandsfor
theseoperatingactivities.Forexample,customersmayvarygreatlyinthe
numberoftransactionsandthebalancesintheircheckingaccounts.Service
companiesmustfocusoncustomercostsandcustomerprofitability;measuring
revenuesandcostsatthecustomerlevelprovidesservicecompanieswithfar
morerelevantandusefulinformationthanattheproductlevel.
Finally,acustomermayhavemultiplerelationshipswithaservicecompany.
Therefore,thecostsystemshouldprovideinformationthatsupports
determiningprofitabilityoftheentirerelationshipwiththecustomer.
4-18Individualsmayfeelvulnerablefacinguncertaintyaboutwhattheactivity-
basedcostanalysismayshow,ortheymayfeelthreatenedbythesuggestion
thattheirworkcouldbeimproved.Forexample,theanalysismightrevealthat
productsorcustomersthoughttobeveryprofitableareactuallyunprofitable,
orthatsomeprocessesareinefficient.Individualsmaybeconcernedthatthey
willthenbejudgedaspoormanagers,eventhoughtheyweremaking
decisionsthatotherswouldagreeweregooddecisionsbasedonthecost
systeminplace.
EXERCISES
4-19PotterCorporationshouldswitchtoactivity-basedcostingbecauseitscurrent
systemappearstobedistortingproductcosts,resultinginpricesofspecialty
productsthataretoolow(henceincreasingtheirmarketshare)andpricesof
simpleproductsthataretoohigh(thus,loweringtheirmarketshare).This,in
turn,leadstoloweroverallprofitabilityasPotterpushesproductsthat,in
reality,producelowprofitmarginsorevenlosemoney.
Inimplementinganactivity-basedcostingsystem(seetheresponsetoquestion
4-5),Potterwillneedtoidentifyactivitycostdriversinitsplantsuchasthe
numberofsetups,purchaseorders,andqualityinspections,andthenallocate
coststoproductsintheproportionoftheamountofactivitydemandedbyeach
product.
Atkinson,SolutionsManualt/aManagementAccounting,5E
4-20(a)Avarietyofsolutionsmaybeproposed.Thesolutionbelowaddsthe
$150,000qualityinspectioncostsperquartertothe“handleproductionruns”
activitydescribedinthechapter.
HandleSetUpSupportRunTotal
Prod.MachinesProductsMachinesExpense
Runs
Indirectlaborandhalf50%40%10%$840,000
offringebenefits
Computerexpense80%20%300,000
Machinedepreciation100%240,000
Maintenance100%120,000
Energy100%60,000
QualityInspections100%150,000
$1,710,00
0
HandleSetUpSupportRunTotal
Prod.MachinesProductsMachinesExpense
Runs
Indirectlaborandhalf$420,00$336,000$84,000$840,000
offringebenefits0
Computerexpense240,00060,000300,000
Machinedepreciation240,000240,000
Maintenance120,000120,000
Energy60,00060,000
QualityInspections150,000150,000
$810.00$336.000$144.000$420,000$1.710.00
Therevisedactivitycostof$810,000isusedtoderiveanewactivitycost
driverratefor“handleproductionruns,^^andtheproductcostsarerevised.
-102-
HandleSetUpSupportRun
Prod.MachinesProductsMachines
Runs
ActivityExpense$810,000$336,000$144,000$420,000
ActivityCostDriverNumberofNumberofNumberofNumberof
runssetupproductsmachine
hourshours
ActivityCostDriver2,0008,000412,000
Quantity
ActivityCostDriver$405per$42per$36,000per$35perhour
Raterunhourproduct
HandleSetUpSupportRun
Prod.MachinesProductsMachines
Runs
ActivityCostDriver$405per$42per$36,000per$35perhour
Raterunhourproduct
ActivityCostDriver7002,80016,000
Quantity:Vanilla
TotalActivity$283,500$117,600$36,000$210,000
Expenses:Vanilla
ActivityCostDriver6501,56014,800
Quantity:Chocolate
TotalActivity$263,250$65,520$36,000$168,000
Expenses:Chocolate
ActivityCostDriver5002,50011,080
QuantityStrawberry
TotalActivity$202,500$105,000$36,000$37,800
Expenses:Strawberry
ActivityCostDriver1501,1401120
Quantity:Mocha-
Almond
TotalActivity$60,750$47,880$36,000$4,200
Expenses:Mocha-
Almond
Atkinson,SolutionsManualt/aManagementAccounting,5E
(b)Indirectlaborcostsarenow$150,000+$840,000=$990,000andtheindirect
laborcostperhourofworkis$990,000/20,000hours=$49.50.Thecomputer
costperhourremains$300,000/500hours=$600.The"RunMachines^^activity
costdriverrateistakenfromtheEricsonactivity-basedcostanalysisinthe
chapter.
HandleSetUpSupportRun
Prod.RunsMachinesProductsMachines
DQ*ACDR*DQ*ACDR*DQ*ACDR*ACDR*
Indirect5$247.501$49.50500$24,750
Labor:
$49.50/hr
Computer:0.2$120.0025$15.000
$600/hr
$367.50$49.50$39,750$35per
Totalperrunperpermachine
setupproducthour
hour
Quantityand
ACDR=ActivityCostDriverRate=DQx$49.50forindirectlaborcosts.
Forcomputercosts,ACDR=DQx$600.
Costareassignedtothefourflavorsasfollows:
-104-
HandleSetUpSupportRun
Prod.RunsMachinesProductsMachines
ActivityCostDriver$367.50$49.50per$39,750$35per
Rateperrunsetuphourpermachine
producthr
ActivityCostDriver7002,80016,000
Quantity:Vanilla
TotalActivity$257,250$138,600$39,750$210,000
Expenses:Vanilla
ActivityCostDriver6501,56014,800
Quantity:Chocolate
TotalActivity$238,875$77,220$39,750$168,000
Expenses:
Chocolate
ActivityCostDriver5002,50011,080
QuantityStrawberry
TotalActivity$183,750$123,750$39,750$37,800
Expenses:
Strawberry
ActivityCostDriver1501,1401120
Quantity:Mocha-
Almond
TotalActivity$55,125$56,430$39,750$4,200
Expenses:Mocha-
Almond
Atkinson,SolutionsManualt/aManagementAccounting,5E
4-21(a)Indirectlaborcostsarenow110%x$840,000=$924,000andthe
indirectlaborcostperhourofworkis$924,000/20,000hours=$46.20.
Thecomputercostperhourremains$300,000/500hours=$600.The
“RunMachines^^activitycostdriverrateistakenfromtheEricson
activity-basedcostanalysisinthechapter.
HandleSetUpSupportRun
Prod.RunsMachinesProductsMachines
QDO*ACDR*DO*ACDR*DO*ACDR*ACDR*
Indirect5$2311$46.20500$23,100
feabor:
$46.20/hr
D
Computer:0.2$12025$15,000
$600/hr
V$351$46.20$38,100$35per
Totalperrunperpermachine
rsetupproducthour
hour
Q
uantityand
ACDR=ActivityCostDriverRate=DQx$46.20forindirectlaborcosts.
Forcomputercosts,ACDR=DQx$600.
Costareassignedtothefourflavorsasfollows:
-106-
HandleSetUpSupportRun
Prod.RunsMachinesProductsMachines
ActivityCostDriver$351per$46.20per$38,100$35per
Raterunsetuphourpermachine
producthr
ActivityCostDriver7002,80016,000
Quantity:Vanilla
TotalActivity$245,700$129,360$38,100$210,000
Expenses:Vanilla
ActivityCostDriver6501,56014,800
Quantity:Chocolate
TotalActivity$228,150$72,072$38,100$168,000
Expenses:
Chocolate
ActivityCostDriver5002,50011,080
QuantityStrawberry
TotalActivity$175,500$115,500$38,100$37,800
Expenses:
Strawberry
ActivityCostDriver1501,1401120
Quantity:Mocha-
Almond
TotalActivity$52,650$52,668$38,100$4,200
Expenses:Mocha-
Almond
Atkinson,SolutionsManualt/aManagementAccounting,5E
Basedonthesecosts,theincomestatementisasfollows.
CHOCO-STRAW-MOCHA-
VANILLALATEBERRYALMONDTOTAL
Prod.&SalesVolume(000)50040090101000
UnitSellingPrice$4.50$4.50$4.65$4.95
Sales(000)$2,250.00$1,800.00$418.50$49.50$4,518.00
MaterialCosts(000)$750.00$600.00$140.40$16.50$1,506.90
DirectLabor(000)$300.00$240.00$54.00$6.00$600.00
ContributionMargin$1,200.00$960.00$224.10$27.00$2,411.10
40%fringeonDL$120.00$96.00$21.60$2.40$240.00
HandleProductionRuns$245.70$228.15$175.50$52.65$702.00
SetUpMachines$129.36$72.07$115.50$52.67$369.60
SupportProducts$38.10$38.10$38.10$38.10$152.40
RunMachines$210.00$168.00$37.80$4.20$420.00
TotalOH$743.16$602.32$388.50$150.02$1,884.00
GrossMargin(000)$456.84$357.68(164.40)(123.02)$527.10
GrossMai'gin(%)20.30%19.87%-39.28%-248.52%11.67%
MSDAExpenses(000)900.00
OperatingProfit/(Loss)(000)($372.90)
Thenewlossdiffersfromthepreviouslossby$84,000,whichistheincreasein
indirectlaborcosts.
-108-
(b)Asinpart(a),indirectlaborcostperhourofworkis$924,000/20,000hours=
$46.20andthecomputercostperhouris$300,000/500hours=$600.
HandleSetUpSupportRun
Prod.RunsMachinesProductsMachines
DQ*ACDRfDQ*ACDR1DQ*ACDR士ACDR*
Indirect4$184.801$46.20500$23,100
Labor@
$46.20/hr
Computer0.2$120.0025$15.000
@
$600/hr
$304.80$46.20$38,100$35per
Totalperrunperpermachine
setupproducthour
hour
*DQ=DriverQuantityand
ACDR=ActivityCostDriverRate=DQx$46.20forindirectlaborcosts.
Forcomputercosts,ACDR=DQx$600.
Costsareassignedtothefourflavorsasfollows:
Atkinson,SolutionsManualt/aManagementAccounting,5E
HandleSetUpSupportRun
Prod.RunsMachinesProductsMachines
ActivityCostDriver$304.80$46.20per$38,100$35per
Rateperrunsetuphourpermachine
producthr
ActivityCostDriver7002,80016,000
Quantity:Vanilla
TotalActivity$213,360$129,360$38,100$210,000
Expenses:Vanilla
ActivityCostDriver6501,56014,800
Quantity:Chocolate
TotalActivity$198,120$72,072$38,100$168,000
Expenses:
Chocolate
ActivityCostDriver5002,50011,080
QuantityStrawberry
TotalActivity$152,400$115,500$38,100$37,800
Expenses:
Strawberry
ActivityCostDriver1501,1401120
Quantity:Mocha-
Almond
TotalActivity$45,720$52,668$38,100$4,200
Expenses:Mocha-
Almond
Thetotalactivity-basedcostassignedinpart(b)is$1,551,600,ascomparedto
$1,644,000assignedinpart(a).Thedifferenceisdueto2,000fewerindirectlabor
hoursusedinpart(b),andthisaccountsforthe$92,400difference(2,000hoursx
$46.20perhour),whichisthecostassociatedwithunusedindirectlaborcapacity.
Thecostoftheunusedcapacityappearsinthefollowingincomestatement,which
showsthesamelossasinpart(a).Showingthecostofunusedcapacityasaseparate
lineitemprovidesfeedbacktomanagementaboutresourcecapacitythatcouldbeput
toproductiveuse,orinsomecases,eliminated.
-no-
CHOCO-STRAW-MOCHA-
VANILLALATEBERRYALMONDTOTAL
Prod.&SalesVolume(000)50040090101000
UnitSellingPrice$4.50$4.50$4.65$4.95
Sales(000)$2,250.00$1,800.00$418.50$49.50$4,518.00
MaterialCosts(000)$750.00$600.00$140.40$16.50$1,506.90
DirectLabor(000)$300.00$240.00$54.00$6.00$600.00
ContributionMargin$1,200.00$960.00$224.10$27.00$2,411.10
40%fringeonDL$120.00$96.00$21.60$2.40$240.00
HandleProductionRuns$213.36$198.12$152.40$45.72$609.60
SetUpMachines$129.36$72.07$115.50$52.67$369.60
SupportProducts$38.10$38.10$38.10$38.10$152.40
RunMachines$210.00$168.00$37.80$4.20$420.00
TotalOH$710.82$572.29$365.40$143.09$1,791.60
GrossMargin(000)without
unusedcapcost$489.18$387.71(141.30)(116.09)$619.50
GrossMargin(%)21.74%21.54%-33.76%-234.52%13.71%
Unusedcapacitycost:
2,000ILhrsx$46.20$92.40.40
GrossMargin(000)after
deductunusedcapacitycost$527.10.10
MSDAExpenses(000)900.00
OperatingProfitZ(Loss)(000)($372.90)
Atkinson,SolutionsManualt/aManagementAccounting,5E
Monthly
Planned
EstimatedActivityCostCostDriverActivity
ActivityCostsDriversQuantityRate
ProcessNo.ofdeposits
deposits$29,630processed33,250$0.89
ProcessNo.of
withdrawals26,080withdrawals22,7501.15
processed
AnswerNo.of
inqui
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