管理会计(双语)-7.pptVIP

Chapter 7 Standard costing Chapter contents: 1. Nature of standard costing 2. Calculation of variances 3. Causes and interdependence of variances 1. Nature of standard costing A few definitions Types of standard A few definitions Standard costing Standard cost Variance analysis Types of standard Basic standard Ideal standard Attainable standard Current standard 2. Calculation of variances Direct materials cost variances Direct labor cost variances Variable overhead variances Fixed overhead variances Non-production overheads variances Sales variances note: Fixed overheads variances= Fi