《加里管理会计（英文版）》教学课件ch10.pptx

Standard Costs and Variances;Basic Definitions and Concepts;Setting Direct Materials Standards ;Setting Direct Labor Standards ;Setting Variable Manufacturing Overhead Standards ;The Standard Cost Card;Using Standards in Flexible Budgets;General Model for Variance Analysis;Price and Quantity Standards;;A General Model for Variance Analysis;;;;;Learning Objective 1; Glacier Peak Outfitters has the following direct materials standard for the fiberfill in its mountain parka. 0.1 kg. of fiberfill per parka at $5.00 per kg. Last month 210 kgs. of fiberfill were purchased and used to make 2,000 parkas. The materials cost a total of $1,029.; 210 kgs. 210 kgs. 200 kgs. × × × $4.90 per kg. $5.00 per kg. $5.00 per kg. = $1,029 = $1,050 = $1,000 ; 210 kgs. 210 kgs. 200 kgs. × × × $4.90 per kg. $5.00 per kg. $5.00 per kg. = $1,029 = $1,050 = $1,000 ; 210 kgs. 210 kgs. 200 kgs. × × × $4.90 per kg. $5.00 per kg. $5.00 per kg. = $1,029 = $1,050 = $1,000 ;Materials Variances: Using the Factored Equations;;The materials variances are not always entirely controllable by one person or department. For example: ; Hanson Inc. has the following direct materials standard to manufacture one Zippy: 1.5 pounds per Zippy at $4.00 per pound Last week, 1,700 pounds of materials were purchased and used to make 1,000 Zippies. The materials cost a total of $6,630. ;Quick Check 1a;Quick Check 1b;Quick Check 1c;