《管理会计双语》ppt课件

《《管理会计双语》ppt课件》由会员上传分享，免费在线阅读，更多相关内容在教育资源-天天文库。

1、Chapter7StandardcostingChaptercontents:1.Natureofstandardcosting2.Calculationofvariances3.Causesandinterdependenceofvariances1.NatureofstandardcostingAfewdefinitionsTypesofstandardAfewdefinitionsStandardcostingStandardcostVarianceanalysisTypesofstandardBasicstandardId

2、ealstandardAttainablestandardCurrentstandard2.CalculationofvariancesDirectmaterialscostvariancesDirectlaborcostvariancesVariableoverheadvariancesFixedoverheadvariancesNon-productionoverheadsvariancesSalesvariancesnote:Fixedoverheadsvariances=Fixedproductionoverheadsva

3、riancesForabsorptioncosting,fixedoverheadswillbeabsorbedintocostunits.Theabsorptionbasisislaborhours,thesameasvariablecosts,whichisverycommonintheexamquestions.StandardcostcardMaterials:1)standardusage(kg)/unit2)standardprice/kgLabor:1)standardhours/unit2)standardrate

4、/hrVariableoverheads:1)standardhours/unit2)standardabsorptionrate/hrFixedoverhead:1)standardhours/unit2)standardabsorptionrate/hrStandardMaterialCost/unitStandardLaborcost/unitStandardvariableoverheadcost/unitStandardfixedoverheadcost/unitMCACKeypointtoremember:Avaria

5、nceisthedifferencebetweenwhatitshouldhavecostandwhatitactuallycostfortheactuallevelofproduction.Actualoutput(units)ShouldcostDidcostdifferencevarianceFavorable(F)Adverse(A)IncreaseprofitDecreaseprofitDirectmaterialscostvariancesTotalcostvariance（直接材料总差异）Pricevariance(

6、价格差异）Usagevariance（用量差异）+actualunits*standardusage/unit*standardprice/kg-actualunits*actualusage/unit*actualprice/kgactualunits*actualusage/unit*standardprice/kg-actualunits*actualusage/unit*actualprice/kgactualunits*standardusage/unit*standardprice/kg-actualunits*act

7、ualusage/unit*standardprice/kg+DirectlaborcostvariancesTotalcostvariance（直接人工总差异）ratevariance(工资率差异）efficiencyvariance（人工效率差异）+actualunits*standardhours/unit*standardrate/hour-actualunits*actualhours/unit*actualrate/houractualunits*actualhours/unit*standardrate/hour-a

8、ctualunits*actualhours/unit*actualrate/houractualunits*standardhours/unit*standardrate/hour-actualunits*actualhours/unit*sta