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ID：57027726
大小：990.50 KB
页数：94页
时间：2020-07-26
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1、Chapter10StandardCostsandtheBalancedScorecardStandardCostsStandardsarebenchmarksor“norms” formeasuringperformance.Twotypes ofstandardsarecommonlyused.Quantitystandards specifyhowmuchofan inputshouldbeusedto makeaproductor provideaservice.Cost(price) standardsspecify howmuchshouldbe paidforeac
2、hunit oftheinput.StandardCostsDirect MaterialDeviationsfromstandardsdeemedsignificant arebroughttotheattentionofmanagement,a practiceknownasmanagementbyexception.TypeofProductCostAmountDirect LaborManufacturing OverheadStandardVarianceAnalysisCyclePreparestandardcostperformancereportAnalyzeva
3、riancesBeginIdentify questionsReceiveexplanationsTake correctiveactionsConductnextperiod’soperationsExhibit10-1Accountants,engineers,purchasingmanagers,productionsupervisors,linemanagers,andproductionworkerscombineeffortstosetstandardsthatencourageefficientfutureproduction.SettingStandardCost
4、sSettingStandardCostsShouldweuseidealstandardsthat requireemployeesto workat100percent peakefficiency?EngineerManagerial AccountantIrecommendusingpracticalstandardsthatarecurrentlyattainablewithreasonableandefficienteffort.LearningObjective1Explainhowdirectmaterialsstandards anddirectlabor st
5、andardsareset.SettingDirectMaterialStandardsPrice StandardsSummarizedin aBillofMaterials.Final,delivered costofmaterials, netofdiscounts.Quantity StandardsSettingDirectLaborStandardsRate StandardsOftenasingle rateisusedthatreflects themixofwagesearned.Time StandardsUsetimeand motionstudiesfor
6、 eachlaboroperation.SettingVariableOverheadStandardsRate StandardsTherateisthe variableportionofthe predeterminedoverhead rate.Activity StandardsTheactivityisthe baseusedtocalculatethepredeterminedoverhead.StandardCostCard–VariableProductionCostAstandardcostcardforoneunitofproductmightlooklik
7、ethis:PriceandQuantityStandardsPriceandquantitystandardsaredeterminedseparatelyfortworeasons:Thepurchasingmanagerisresponsibleforraw materialpurchasepricesandtheproductionmanager isresponsibleforthequantityofrawmaterialused.Thebuyingandusinga
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