管理会计案例

StandardCostsandOperatingPerformanceMeasuresChapter10©TheMcGraw-HillCompanies,Inc.,2000Irwin/McGraw-HillStandardCostsBenchmarksformeasuringperformance.Theexpectedlevelofperformance.Basedoncarefullypredeterminedamounts.Usedforplanninglabor,materialandoverheadrequirements.StandardCostsare©TheMcGraw-HillCompanies,Inc.,2000Irwin/McGraw-HillStandardCostsDirectMaterialManagersfocusonquantitiesandcoststhatexceedstandards,apracticeknownasmanagementbyexception.TypeofProductCostAmountDirectLaborManufacturingOverheadStandard©TheMcGraw-HillCompanies,Inc.,2000Irwin/McGraw-HillAccountants,engineers,personneladministrators,andproductionmanagerscombineeffortstosetstandardsbasedonexperienceandexpectations.SettingStandardCosts©TheMcGraw-HillCompanies,Inc.,2000Irwin/McGraw-HillSettingStandardCostsShouldweusepracticalstandardsoridealstandards?EngineerManagerialAccountant©TheMcGraw-HillCompanies,Inc.,2000Irwin/McGraw-HillSettingStandardCostsPracticalstandardsshouldbesetatlevelsthatarecurrentlyattainablewithreasonableandefficienteffort.Productionmanager©TheMcGraw-HillCompanies,Inc.,2000Irwin/McGraw-HillSettingStandardCostsIagree.Idealstandards,thatarebasedonperfection,areunattainableanddiscouragemostemployees.HumanResourcesManager©TheMcGraw-HillCompanies,Inc.,2000Irwin/McGraw-HillSettingDirectMaterialStandardsQuantityStandardsUseproductdesignspecifications.PriceStandardsFinal,deliveredcostofmaterials,netofdiscounts.©TheMcGraw-HillCompanies,Inc.,2000Irwin/McGraw-HillSettingDirectLaborStandardsRateStandardsUsewagesurveysandlaborcontracts.TimeStandardsUsetimeandmotionstudiesforeachlaboroperation.©TheMcGraw-HillCompanies,Inc.,2000Irwin/McGraw-Hill科目一模拟考试C1科目一考试网RateStandardsTherateisthevariableportionofthepredeterminedoverheadrate.ActivityStandardsTheactivityisthebaseusedtocalculatethepredeterminedoverhead.©TheMcGraw-HillCompanies,Inc.,2000Irwin/McGraw-HillStandardCostCard–VariableProductionCostAstandardcostcardforoneunitofproductmightlooklikethis:AAxBStandardStandardStandardQuantityPriceCostInputsorHoursorRateperUnitDirectmaterials3.0lbs.4.00$perlb.12.00$Directlabor2.5hours14.00perhour35.00Variablemfg.overhead2.5hours3.00perhour7.50Totalstandardunitcost54.50$B©TheMcGraw-HillCompanies,Inc.,2000Irwin/McGraw-HillArestandardsthesameasbudgets?Astandardistheexpectedcostforoneunit.Abudgetistheexpectedcostforallunits.Standardsvs.Budgets©TheMcGraw-HillCompanies,Inc.,2000Irwin/McGraw-Hill科目一模拟考试2016题库科目一考试网ProductCostStandardThisvarianceisunfavorablebecausetheactualcostexceedsthestandardcost.Astandardcostvarianceistheamountbywhichanactualcostdiffersfromthestandardcost.©TheMcGraw-HillCompanies,Inc.,2000Irwin/McGraw-HillStandardCostVariancesIseethatthereisanunfavorablevariance.Butwhyarevariancesimportanttome?First,theypointtocausesofproblemsanddirectionsforimprovement.Second,theytriggerinvestigationsindepartmentshavingresponsibilityforincurringthecosts.©TheMcGraw-HillCompanies,Inc.,2000Irwin/McGraw-HillVarianceAnalysisCyclePreparestandardcostperformancereportConductnextperiod’soperationsAnalyzevariancesIdentifyquestionsReceiveexplanationsTakecorrectiveactionsBegin©TheMcGraw-HillCompanies,Inc.,2000Irwin/McGraw-HillStandardCostVariancesPriceVarianceThedifferencebetweentheactualpriceandthestandardpriceStandardCostVariancesQuantityVarianceThedifferencebetweentheactualquantityandthestandardquantity©TheMcGraw-HillCompanies,Inc.,2000Irwin/McGraw-HillAGeneralModelforVarianceAnalysisActualQuantityActualQuantityStandardQuantity×××ActualPriceStandardPriceStandardPricePriceVarianceQuantityVarianceStandardpriceistheamountthatshouldhavebeenpaidfortheresourcesacquired.©TheMcGraw-HillCompanies,Inc.,2000Irwin/McGraw-HillPriceVarianceQuantityVarianceActualQuantityActualQuantityStandardQuantity×××ActualPriceStandardPriceStandardPriceAGeneralModelforVarianceAnalysisStandardquantityisthequantityallowedfortheactualgoodoutput.©TheMcGraw-HillCompanies,Inc.,2000Irwin/McGraw-HillAGeneralModelforVarianceAnalysisAQ(AP-SP)SP(AQ-SQ)AQ=ActualQuantitySP=StandardPriceAP=ActualPriceSQ=StandardQuantityPriceVarianceQuantityVarianceActualQuantityActualQuantityStandardQuantity×××ActualPriceStandardPriceStandardPrice©TheMcGraw-HillCompanies,Inc.,2000Irwin/McGraw-HillStandardCostsLet’susethegeneralmodeltocalculatestandardcostvariances,startingwithdirectmaterial.©TheMcGraw-HillCompanies,Inc.,2000Irwin/McGraw-HillHansonInc.hasthefollowingdirectmaterialstandardtomanufactureoneZippy:1.5poundsperZippyat$4.00perpoundLastweek1,700poundsofmaterialwerepurchasedandusedtomake1,000Zippies.Thematerialcostatotalof$6,630.MaterialVariancesExampleZippy©TheMcGraw-HillCompanies,Inc.,2000Irwin/McGraw-HillWhatistheactualpriceperpoundpaidforthematerial?a.$4.00perpound.b.$4.10perpound.c.$3.90perpound.d.$6.63perpound.MaterialVariancesZippy©TheMcGraw-HillCompanies,Inc.,2000Irwin/McGraw-HillWhatistheactualpriceperpoundpaidforthematerial?a.$4.00perpound.b.$4.10perpound.c.$3.90perpound.d.$6.63perpound.AP=$6,630÷1,700lbs.AP=$3.90perlb.MaterialVariancesZippy©TheMcGraw