March 2023
Beginner to intermediate
266 pages
4h 30m
Chinese
Content preview from FinOps云成本优化
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O’Reilly covers everything we've got, with content to help us build a world-class technology community, upgrade the capabilities and competencies of our teams, and improve overall team performance as well as their engagement.I wanted to learn C and C++, but it didn't click for me until I picked up an O'Reilly book. When I went on the O’Reilly platform, I was astonished to find all the books there, plus live events and sandboxes so you could play around with the technology.I’ve been on the O’Reilly platform for more than eight years. I use a couple of learning platforms, but I'm on O'Reilly more than anybody else. When you're there, you start learning. I'm never disappointed.I'm always learning. So when I got on to O'Reilly, I was like a kid in a candy store. There are playlists. There are answers. There's on-demand training. It's worth its weight in gold, in terms of what it allows me to do.
76
｜
第
8
章
成本分配：不遗漏一分钱
业务单元 支出 支出占比
总计
$110k 100%
当公司不支持费用分摊时 ：
●
销售运营费用为
50 000
美元。
●
工程
-QA
费用为
30 000
美元。
●
工程部研发费用为
20 000
美元。
●
公司支持费用为
10 000
美元，不分配给各个团队，而是分配到中央预算中。
在表
8-2
的分摊支付费用模式中，公司支持费用（
10 000
美元）将根据各业务单位的原
始支出比例在各业务单位之间进行分配。
表8-2 成本分配案例：分摊支付费用
业务单元 支出 支出占比
销售运营
$50k 50%
工程部
-QA
$30k 30%
工程部研发
$20k 20%
公司支持
$10k
总计
$110k 100%
当公司支持费用分摊到业务时，可以看到 ：
●
销售运营总计
55 000
美元
(50 000
美元直接成本
+5 000
美元支持费用分配
)
。
●
工程
-
质量保证总计
33 000
美元
(30 000
美元直接成本
+3 000
美元支持费用分配
)
。
●
工程总费用为
22 000
美元
(20 000
美元直接成本
+2 000
美元支持费用分配
)
。
●
公司支持费用已分配，不影响中央预算。
摊销 ：这是权责发生制的世界
回想一下我们在第
4
章中介绍的匹配原则 ：它指出费用应该在收到的时候记录，而不是
在云服务提供商为其开具发票的时候记录。
这里要考虑的会计原则是，报告是基于“现金”基础还是“权责发生制”基础。前者意
味着你报告的支出发生在它带来成本的期间，而后者则表示你报告的支出发生在受益实
现期间。这适用于某些预留实例之类的计费结构，其中初始费用的一部分需要结转到使 ...
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O’Reilly covers everything we've got, with content to help us build a world-class technology community, upgrade the capabilities and competencies of our teams, and improve overall team performance as well as their engagement.Julian F.
I wanted to learn C and C++, but it didn't click for me until I picked up an O'Reilly book. When I went on the O’Reilly platform, I was astonished to find all the books there, plus live events and sandboxes so you could play around with the technology.Addison B.
I’ve been on the O’Reilly platform for more than eight years. I use a couple of learning platforms, but I'm on O'Reilly more than anybody else. When you're there, you start learning. I'm never disappointed.Amir M.
I'm always learning. So when I got on to O'Reilly, I was like a kid in a candy store. There are playlists. There are answers. There's on-demand training. It's worth its weight in gold, in terms of what it allows me to do.