Standard Costing标准成本法 -- A Managerial Control Tool课件.pptVIP

逐项比较： Crunchy Chips, Inc. Performance Report业绩报告 For the Year Ended 2006 Actual Costs Budgeted Cost Variance Depreciation折旧 $530,000 $530,000 $ ---- Salaries管理人员工资 159,370 159,970 600 F Taxes 税金 50,500 50,000 500 U Insurance 保费 9,130 10,000 870 F Total fixed overhead $749,000 $749,970 $970 F Fixed Overhead Items FO的 Spending Variance分析 FO的Volume Variance分析 Volume variance occurs whenever the actual production volume is different from the expected volume. (p267, 271) Volume variance = 预计的FO – 已分配的FO = ($32.05 * 23,400) – ($32.05 * 21,450) = 标准FO分配率*(预计作业工时-标准工时) = $749,970 – $687,473 = Budgeted fixed overhead – Applied fixed overhead = 预计的FO – 已分配的FO = $62,497 U 注:32.05=0.25/0.0078=预计的单位FO÷ 预计单位直接人工工时 =749,970/23,400=Budgeted FO ÷ budgeted DL hours总数 = $32.05*(23,400 – 21,450) Financial Accounting for Variances Appendix The actual price is $0.0069 per ounce of corn and standard price is $0.0060, and 780,000 ounces of corn are purchased. The receiving report and the invoice are used to record the receipt of the merchandise and to control the payment. Materials Inventory 4 680 00 Materials Price Variance 702 00 Accounts Payable 5 382 00 存货入账时按standard costs(而非actual costs) 另设置”Material Price Variance”科目记录差异。 During the period 780,000 ounces of corn is placed into production. The standard quantity is 873,000 ounces, and standard price is $0.006. The receiving report and the invoice are used to record the receipt of the merchandise and to control the payment. Work in Process 5 238 00 Materials Usage Variance 558 00 Materials Inventory 4 680 00 Material Usage Variance During the period the firm has 360 actual inspection hours, while the standard hours for the units produced is 339.5 hours. The actual rate is $7.35 per hour while the standard rate is $7.00 per hour. The receiving report and the invoice are