2016的管理会计的案例.pptVIP

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 科目一模拟考试C1 /c1/ 科目一考试网 Standard Cost Card – Variable Production Cost Standards vs. Budgets 科目一模拟考试2016题库 / 科目一考试网 Standard Cost Variances Variance Analysis Cycle Standard Cost Variances A General Model for Variance Analysis Material Variances Hanson’s material price variance (MPV)for the week was: a. $170 unfavorable. b. $170 favorable. c. $800 unfavorable. d. $800 favorable. Material Variances Continued End of Chapter 10 ? The McGraw-Hill Companies, Inc., 2000 Irwin/McGraw-Hill * Chapter10 Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile . Copyright 2004-2011 Aspose Pty Ltd. Benchmarks formeasuring performance. The expected levelof performance. Based on carefullypredetermined amounts. Used for planning labor, materialand overhead requirements. Standard Costs are Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile . Copyright 2004-2011 Aspose Pty Ltd. DirectMaterial Managers focus on quantities and coststhat exceed standards, a practice known as management by exception. Type of Product Cost Amount DirectLabor ManufacturingOverhead Standard Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile . Copyright 2004-2011 Aspose Pty Ltd. Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile . Copyright 2004-2011 Aspose Pty Ltd. Should we usepractical standardsor ideal standards? Engineer ManagerialAccountant Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile . Copyright 2004-2011 Aspose Pty Ltd. Practical standardsshould be set at levelsthat are currentlyattainable