Standard Costing and Variance Analysis 標準成本差異分析.ppt

《Standard Costing and Variance Analysis 標準成本差異分析.ppt》由会员上传分享，免费在线阅读，更多相关内容在教育资源-天天文库。

1、StandardCostingandVarianceAnalysisStandardCostingOBJECTIVE1:Definestandardcosts,andexplainhowstandardcostsaredeveloped,andcomputeastandardunitcost.StandardCostingStandardcosts:realisticestimatesofcostbasedonanalysesofbothpastandprojectedoperatingcostsandconditions.StandardCostingThethr

2、eecomponentsofstandardcosting:Standardcosts,whichprovideastandard,orpredetermined,performancelevelAmeasureofactualperformanceAmeasureofthevariancebetweenstandardandactualperformanceStandardCostingHowstandardcostingdiffersfromactualcostingandnormalcosting.Standardcostingusesestimatedcos

3、tsexclusivelytocomputeallthreeelementsofproductcosts:directmaterials,directlabor,andoverhead.StandardCostingHowmanagersusestandardcostsforplanningandcontrolinthemanagementprocess:Planning—Forbudgetdevelopment;productcosting,pricing,anddistributionPerforming—Formeasurementofexpenditures

4、andcontrolofcostsastheyoccurStandardCostingHowmanagersusestandardcostsforplanningandcontrolinthemanagementprocess:(cont.)Evaluating—ForvarianceanalysisCommunicating—ForvariancereportsStandardCostingTheprimarydifferencebetweenstandardcostinginaserviceorganizationandstandardcostinginaman

5、ufacturingorganizationisthataserviceorganizationhasnodirectmaterialscosts.StandardCostingInastandardcostingsystem,costsareenteredintotheMaterials,WorkinProcess,andFinishedGoodsInventoryaccountsandtheCostofGoodsSoldaccountatstandardcost;actualcostsarerecordedseparately.StandardCostingTh

6、efollowingelementsareusedindeterminingastandardcostperunit:DirectmaterialspricestandardDirectmaterialsquantitystandardDirectlaborratestandardDirectlabortimestandardStandardvariableoverheadrateStandardfixedoverheadrateStandardCostingHowstandardsaredeveloped:Thedirectmaterialspricestanda

7、rdisbasedonacarefulestimateofallpossiblepriceincreases,changesinavailablequantities,andnewsourcesofsupplyinthenextaccountingperiod.StandardCostingHowstandardsaredeveloped:(cont.)Thedirectmaterialsquantitystandardisbasedonproductengineeringspecifications,thequalityofdirectmaterials,th