管理会计案例教村(英文版).ppt70

Standard Costs and Operating Performance Measures
Standard Costs
Standard Costs
Setting Standard Costs
   Accountants, engineers, personnel administrators, and production managers combine efforts to set standards based on experience and expectations.
  
Setting Standard Costs
Setting Standard Costs
Setting Standard Costs
Setting Direct Material Standards
Setting Direct Labor Standards
Setting Variable Overhead Standards
Standard Cost Card – Variable Production Cost
Standards vs. Budgets
Standard Cost Variances
Standard Cost Variances
Variance Analysis Cycle
Standard Cost Variances
A General Model for Variance Analysis
A General Model for Variance Analysis
A General Model for Variance Analysis
Standard Costs
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 poundpaid for the material?
 a. $4.00 per pound.
 b. $4.10 per pound.
 c. $3.90 per pound.
 d. $6.63 per pound.
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