管理会计 (73)管理会计.pdf

• Labour cost variance 1 Direct labour cost variance A=standard hours (SQ) for actual production ×standard rate (SP) B=actual hours (AQ) for actual production ×standard rate (SP) C= actual hours (AQ) for actual production ×actual rate (AP) A-C: labour total variance A-B: labour efficiency variance B-C: labour rate variance 2 Example 1: Direct labour cost variance Product X has a standard la