成本与管理会计课件6. 10.ppt

Chapter Ten Standard Costs Standard Costs Variance Analysis Cycle Setting Standard Costs Accountants, engineers, purchasingagents, and production managerscombine efforts to set standards that encourage efficient future production. Setting Standard Costs Learning Objective 1 Setting Direct Material Standards Setting Standards Setting Direct Labor Standards Setting Variable Overhead Standards Standard Cost Card – Variable Production Cost Standards vs. Budgets Price and Quantity Standards A General Model for Variance Analysis A General Model for Variance Analysis A General Model for Varia