重庆大学经济与工商管理学院管理会计课件 chapter14（1）.pptVIP

Standard Costing标准成本: A Managerial Control Tool Learning Objectives Explain how unit standards are set and why standard cost systems are adopted. Explain the purpose of a standard cost sheet. Describe the basic concepts underlying variance analysis and explain when variances should be investigated. Learning Objectives (continued) Compute the materials and labour variances and explain how they are used for control. Compute the variable and fixed overhead variances and explain their meaning. Use variance analysis as an analytical tool for profitability analysis. (Appendix A) Learning Objectives (continued) Prepare journal entries for materials and labour variances and describe the accounting for overhead variances. (Appendix B) Unit Standard Cost To determine the unit standard cost for a particular input, two decisions must be made: 1. How much of the input should be used per unit of output ? (Quantity decision) 2. How much should be paid for the quantity of the input to be used ? (Pricing decision) Types of Standards Ideal Standards理想标准 demand maximum efficiency and can be achieved only if everything operates perfectly. Currently attainable standards可实现标准 can be achieved under efficient operating conditions. Sources for Quantitative Standards 1. Historical experience 2. Engineering studies 3. Input from operating personnel Factors for Price Standards - Materials 1. Market forces 2. Quality 3. Discounts 4. Freight Factors for Price Standards - Labour 1. Market forces 2. Trade unions 3. Payroll taxes 4. Qualifications Purposes of Standards To improve planning and control To facilitate product costing Cost Assignment Approaches成本分配方法 Manufacturing Costs Direct Direct Materials labour Overhead Actual costing system Actual Actual Actual Normal costing system Actual Actual Budgeted Standard costing system Standard Standard Standard A Standard Cost Sheet标准成本计算单 Variable Cost Vari