第25章基本差异分析：成本分类与成本法.pptxVIP

Chapter25BasicVarianceanalysisExamGuide:VeryimportantPart1

Chapter25BasicVarianceanalysisStudyGuide:Section5-CostclassificationDescribethenatureofcontrolachievedthroughthecomparisonofactualcostsagainstplanSection26-StandardcostingExplainthepurposeofthefollowingvariancesMaterialspriceandusageLaborrate,idletimeandefficiencyVariableoverheadexpenditureandefficiencyFixedoverheadexpenditure,volumeandwhereappropriate,efficiencyandcapacityCalculateandinterprettheabovevarianceusingtheappropriatecostingmethod2

Chapter25BasicVarianceanalysisVarianceThedifferencebetweenaplanned,budgeted,orstandardcostandtheactualcostincurred.Favorablevariance(F)andadversevariance(A)ThreemaingroupsVariablecostvarianceDirectMaterialvarianceDirectlaborvarianceVariableoverheadvarianceSalesvariancesFixedproductionoverheadvariance3

Chapter25BasicVarianceanalysisDirectmaterialCostVariancesTotalvariance=standardquantity?standardprice-actualquantityactualpriceUsagevariance=(standardquantity-actualquantity)?standardpricePricevariance=(standardprice-actualprice)?actualquantityExampleseep456(1000?10-11700)?10=17000(A)(10-98600/11700)?11700=18400(F)1400(F)Materialsvarianceandopeningandclosingstock(howtodeterminethepricevariance)4

Chapter25BasicVarianceanalysisIfclosingstocksarevaluedatstandardcostPricevarianceiscalculatedonmaterialpurchasesIfclosingstocksarevaluedatactualcostPricevarianceiscalculatedonmaterialsusedinproductionAfullstandardcostingsystemisusuallyinoperationandthereforethepricevarianceisusuallycalculatedonpurchasesintheperiodTwomainadvantagesbroughtto