成本会计课程HMCost1e_PPT_ch09

Standard Cost Sheets
2
Standard Cost Sheet for Deluxe Strawberry Frozen Yogurt
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Variance Analysis and Accounting: Direct
Materials and Direct Labor
3
Direct Materials Price Variance: difference between what was actually paid for direct materials and what would have been paid for the actual quantity bought if it had been bought at the standard price
Developing Unit Input Standards
1
Usage of Standard Costing Systems
• Cost Management • Planning and Control • Decision Making and Product Costing
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• Kaizen standards reflect a planned improvement and are a type of currently attainable standard.
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MPV = (AP X AQ) – (SP X AQ)
if the actual price is greater than standard, the MPV is
unfavorable
if the actual price is less than the standard price, the
• Total budget variance: the difference between the actual cost of the input and its standard cost
Total budget cost = (AP X AQ) – (SP X SQ)
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one of two points: 1) When the direct materials are issued for use in
production 2) When they are purchased
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Variance Analysis and Accounting: Direct
Materials and Direct Labor
3
Direct Materials Usage Variance: the difference between the amount of materials actually used and what should have been used for the actual quantity of
units produced multiplied by the standard price
MUV = (SP X AQ) – (SP X SQ)
if the actual quantity is greater than standard, the
MUV is unfavorable
if the actual quantity is less than the standard
MPV is favorable
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Variance Analysis and Accounting: Direct
Materials and Direct Labor
3
Price (Rate) Variance: difference between the actual and standard unit prices of an input multiplied by the actual quantity of inputs
Unit standard cost is the product of these two standards: Standard price X Standard Quantity (SP X SP)
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Introduction to Cost Accounting
Maryanne M. Mowen and Don R. Hansen
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Developing Unit Input Standards
1
Cost Assignment Approaches
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Developing Unit Input Standards
1
• Ideal Standards demand maximum efficiency and can be achieved only if everything operates perfectly.
• Currently attainable standards can be achieved under efficient operating conditions.
Developing Unit Input Standards
1
Price Standards specify how much should be paid for the quantity of the input to be used.
Quantity standards specify how much of the input should be used per unit of output.
Variance Analysis and Accounting: Direct
Materials and Direct Labor
3
Timing of the Price Variance Computation The direct materials price variance can be computed at
Usage (efficiency) variance: difference between the actual and standard quantity of inputs multiplied by the standard unit price of the input
Unfavorable (U) variance occurs whenever actual prices or usage of inputs are greater than standard prices or usage
Favorable (F) variance occurs whenever actual prices or usage of inputs are less than standard prices or usage
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quantity, the MUV is favorable
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Variance Analysis and Accounting:s and Accounting: Direct
Materials and Direct Labor
3
• A flexible budget can be used to identify the direct material or direct labor input costs that should have been incurred for the actual level of activity
9 Standard Costing: A
Functional-Based Control Approach
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