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* * * * * * * * * * * * * * * * * * * * Use with Management and Cost Accounting 7e by Colin Drury ISBN 9781844805662 ? 2008 Colin Drury  Chapter 6: Standard costing and variance analysis 第一页，共二十九页。 Standard Costing Variance Analysis Management Accounting Control Systembroad approach to control systemsi.e. financial and non-financial controlsthis chapter: examines detailed financial controlsstd.cost revenue centres profit investment centres(this chp.) (chp 5 6) 第二页，共二十九页。 Standard Costing Variance Analysis Financial control systems operated in std. cost centres std. costing system (Variance analysis)enables any deviations from budgets to be analysed in detailable to measure output input required to produce each unit of output, and hence control cost more effectively especially for manufacturing activities Std. cost: predetermined costs on per unit basis Budgeted cost: predetermined cost on entire activity E.g..: Budgeted outputs = 10,000 units Std. cost is ￡3 p/unit Hence, budgeted cost is = ￡3 x 10,000 units = ￡30,000 第三页，共二十九页。 1)Standard Costing System Std. Costing Systemsuitable for manufacturing organisations- because activities are repetitive series of common operations- because output can be measured with input being specified to produce p/unit output- applied to organisations that produce large product range with few number of operations  第四页，共二十九页。 Standard Costing System An overview of a standard costing system 第五页，共二十九页。 Standard Costing System In establishing variances, comparison is made between total std. cost total actual cost per operation costhence, variances are allocated to responsibility centres (operations) and so managers are responsible for variances in own responsibility centres. Effective control Cannot compare std. product cost with actual product costas each product may involve combination of different operations so which manager is responsible for variance and how can control