双语版管理会计第十章.pdf

Standard Costs and Variances Chapter 10 PowerPoint Authors: Susan Coomer Galbreath, Ph.D., CPA Charles W. Caldwell, D.B.A., CMA Jon A. Booker, Ph.D., CPA, CIA Cynthia J. Rooney, Ph.D., CPA Copyright ? 2012 by The McGraw-Hill Companies, Inc. All rights reserved. Standard Costs 标准成本 10-2 In managerial accounting, two types of standards are commonly used. Quantity standards 用量标准：确定生产 和服务投入生产资料的 多少 Price standards 价格标准：确定支付 单位产品生产投入的 价钱 Examples: McDonald’s, hospitals, construction, and manufacturing companies. 10-3 Setting Direct Materials Standards 制定直接材料标准成本 Standard Price per Unit Standard Quantity per Unit 确定了运费和 折扣之后的标准 价格. 入库领料单上的耗费 原材料数量 Setting Direct Labor Standards 制定直接人工标准 Standard Rate per Hour Standard Hours per Unit 10-4 通常使用单一的 标准工资率反映企业 多种工资标准. 确定单个产品耗费 的人工小时 10-5 Setting Variable Manufacturing Overhead Standards 制定变动制造费用标准 Price Standard Quantity Standard 预计制造费用 分配率 $ per activity. 耗费作业量的 多少机器小时或者 人工小时. The Standard Cost Card 标准成本卡 10-6 Inputs A Standard Quantity or Hours B Standard Price or Rate AxB Standard Cost per Unit Direct materials Direct labor Variable mfg. overhead Total standard unit cost 3.0 lbs. 2.5 hours 2.5 hours $ 4.00 per lb. 14.00 per hour 3.00 per hour $ $ 12.00 35.00 7.50 54.50 10-7 A General Model for Variance Analysis Variance Analysis 差异分析 Quantity Variance 数量差异 Difference between actual quantity and standard quantity Price Variance 价格差异 Difference between actual price and standard price 10-8 Direct Materials Variance Direct-Materials Total Variance is the difference between what the output Actually cost and what it should have cost, in terms of material. It can be Divided into the following two sub-variance 直接材料总差异是指实际产出耗费成本与在相同产出水平下应该 耗费的成本差异，分为以下两个子差异 The material price variance is the difference between what the material did cost and what should have cost The material quantity (usage) variance is the difference between the standard cost of the material that should have been used and the standard cost of the material that was