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ID:51261905
大小:1.24 MB
页数:70页
时间:2020-03-20
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1、StandardCostsandOperatingPerformanceMeasuresChapter10StandardCostsBenchmarksformeasuringperformance.Theexpectedlevelofperformance.Basedoncarefullypredeterminedamounts.Usedforplanninglabor,materialandoverheadrequirements.StandardCostsareStandardCostsDirectMaterialMan
2、agersfocusonquantitiesandcoststhatexceedstandards,apracticeknownasmanagementbyexception.TypeofProductCostAmountDirectLaborManufacturingOverheadStandardAccountants,engineers,personneladministrators,andproductionmanagerscombineeffortstosetstandardsbasedonexperienceandexp
3、ectations.SettingStandardCostsSettingStandardCostsShouldweusepracticalstandardsoridealstandards?EngineerManagerialAccountantSettingStandardCostsPracticalstandardsshouldbesetatlevelsthatarecurrentlyattainablewithreasonableandefficienteffort.ProductionmanagerSetting
4、StandardCostsIagree.Idealstandards,thatarebasedonperfection,areunattainableanddiscouragemostemployees.HumanResourcesManagerSettingDirectMaterialStandardsQuantityStandardsUseproductdesignspecifications.PriceStandardsFinal,deliveredcostofmaterials,netofdiscounts.Set
5、tingDirectLaborStandardsRateStandardsUsewagesurveysandlaborcontracts.TimeStandardsUsetimeandmotionstudiesforeachlaboroperation.SettingVariableOverheadStandardsRateStandardsTherateisthevariableportionofthepredeterminedoverheadrate.ActivityStandardsTheactivityist
6、hebaseusedtocalculatethepredeterminedoverhead.StandardCostCard–VariableProductionCostAstandardcostcardforoneunitofproductmightlooklikethis:Arestandardsthesameasbudgets?Astandardistheexpectedcostforoneunit.Abudgetistheexpectedcostforallunits.Standardsvs.BudgetsStandardCos
7、tVariancesProductCostStandardThisvarianceisunfavorablebecausetheactualcostexceedsthestandardcost.Astandardcostvarianceistheamountbywhichanactualcostdiffersfromthestandardcost.StandardCostVariancesIseethatthereisanunfavorablevariance.Butwhyarevariancesimportanttome?Fi
8、rst,theypointtocausesofproblemsanddirectionsforimprovement.Second,theytriggerinvestigationsin
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