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管理会计案例分析(ppt 70页)

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管理会计案例,会计案例分析
管理会计案例分析(ppt 70页)内容简介
管理会计案例分析内容提要:
Material Variances Example
  Hanson Inc. has the following direct material standard to manufacture one Zippy:
1.5 pounds per Zippy at $4.00 per pound
  Last week 1,700 pounds of material were purchased and used to make 1,000 Zippies.  The material cost a total of $6,630.
Material Variances
   What is the actual price per pound paid for the material?
 a. $4.00 per pound.
 b. $4.10 per pound.
 c. $3.90 per pound.
 d. $6.63 per pound.
Material Variances
   What is the actual price per pound paid for the material?
 a. $4.00 per pound.
 b. $4.10 per pound.
 c. $3.90 per pound.
 d. $6.63 per pound.
Material Variances
   Hanson’s material price variance (MPV) for the week was:
 a. $170 unfavorable.
 b. $170 favorable.
 c. $800 unfavorable.
 d. $800 favorable.
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