成本与管理会计08.pptVIP

* * * * * * * * * * ? 2009 Pearson Prentice Hall. All rights reserved. ? 2009 Pearson Prentice Hall. All rights reserved. (c) 2009 Pearson Prentice Hall. All rights reserved. (c) 2009 Pearson Prentice Hall. All rights reserved. (c) 2009 Pearson Prentice Hall. All rights reserved. Flexible Budgets, Overhead Cost Variances, and Management Control Planning and Overhead Variable Overhead: as efficiently as possible, plan only essential activities Fixed Overhead: as efficiently as possible, plan only essential activities, especially since fixed costs are predetermined well before the budget period begins Standard Costing Traces direct costs to output by multiplying the standard prices or rate by the standard quantities of inputs allowed for actual outputs produced Allocates overhead costs on the basis of the standard overhead-cost rates time the standard quantities of the allocation bases allowed for the actual outputs produced A Roadmap: Variable Overhead A Roadmap: Fixed Overhead Overhead Variances Overhead is the most difficult cost to manage, and is the least understood Overhead variances involve taking differences between equations as the analysis moves back and forth between actual results and budgeted amounts Developing Budgeted Variable Overhead Cost Rates Choose the period to be used for the budget Select the cost-allocation bases to use in allocating variable overhead costs to output produced Identify the variable overhead costs associated with each cost-allocation base Compute the rate per unit of each cost-allocation base used to allocate variable overhead costs to output produced The Details: Variable OH Variances Variable Overhead Flexible-Budget Variance measures the difference between actual variable overhead costs incurred and flexible-budget variable overhead amounts The Details: Variable OH Variances Variable Overhead Efficiency Variance is the difference between actual quantity of the cost-allocation base used and budgeted quantity of the cost per