Một doanh nghiệp sản xuất có tổng chi phí sản xuất dở dang đầu kỳ là 12 trđ. Chi phí phát sinh trong kỳ bao gồm: Chi phí nguyên vật liệu trực tiếp: 50 trđ; tiền lương phải trả cho công nhân trực tiếp sản xuất: 30 trđ (chưa bao gồm các khoản trích theo lương); tổng chi phí sản xuất chung phát sinh trong kỳ: 15đ.. Chi phí sản xuất dở dang cuối kỳ 10 trđ. Thành phầm nhập kho 300 sp. Gía thành sản phẩm?

The business cycle is the periodic but irregular up-and-down movement in economic activity, measured by fluctuations in real gross domestic product (gdp) and other macroeconomic variables. a business cycle is typically characterized by four phases—recession, recovery, growth, and decline—that repeat themselves over time. economists note, however, that complete business cycles vary in length. the duration of business cycles can be anywhere from about two to twelve years, with most cycles averaging six years in length. some business analysts use the business cycle model and terminology to study and explain fluctuations in business inventory and other individual elements of corporate operations. but the term "business cycle" is still primarily associated with larger (industry-wide, regional, national, or even international) business trends.

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