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1、StandardCostsandOperatingPerformanceMeasures StandardCosts Benchmarksformeasuringperformance Theexpectedlevelofperformance Basedoncarefullypredeterminedamounts Usedforplanninglabor materialandoverheadrequirements StandardCostsare StandardCosts DirectMaterial Managersfocusonquantitiesandcoststhatexce
2、edstandards apracticeknownasmanagementbyexception TypeofProductCost Amount DirectLabor ManufacturingOverhead Standard Accountants engineers personneladministrators andproductionmanagerscombineeffortstosetstandardsbasedonexperienceandexpectations SettingStandardCosts SettingStandardCosts Engineer Man
3、agerialAccountant SettingStandardCosts Practicalstandardsshouldbesetatlevelsthatarecurrentlyattainablewithreasonableandefficienteffort Productionmanager SettingStandardCosts Iagree Idealstandards thatarebasedonperfection areunattainableanddiscouragemostemployees HumanResourcesManager SettingDirectMa
4、terialStandards QuantityStandards Useproductdesignspecifications PriceStandards Final deliveredcostofmaterials netofdiscounts SettingDirectLaborStandards RateStandards Usewagesurveysandlaborcontracts TimeStandards Usetimeandmotionstudiesforeachlaboroperation SettingVariableOverheadStandards RateStan
5、dards Therateisthevariableportionofthepredeterminedoverheadrate ActivityStandards Theactivityisthebaseusedtocalculatethepredeterminedoverhead StandardCostCard VariableProductionCost Astandardcostcardforoneunitofproductmightlooklikethis Arestandardsthesameasbudgets Astandardistheexpectedcostforoneuni
6、t Abudgetistheexpectedcostforallunits Standardsvs Budgets StandardCostVariances ProductCost Standard Thisvarianceisunfavorablebecausetheactualcostexceedsthestandardcost Astandardcostvarianceistheamountbywhichanactualcostdiffersfromthestandardcost StandardCostVariances VarianceAnalysisCycle Preparest
7、andardcostperformancereport Conductnextperiod soperations Analyzevariances Identifyquestions Receiveexplanations Takecorrectiveactions Begin StandardCostVariances StandardCostVariances AGeneralModelforVarianceAnalysis ActualQuantityActualQuantityStandardQuantity ActualPriceStandardPriceStandardPrice
8、 PriceVariance QuantityVariance Standardpriceistheamountthatshouldhavebeenpaidfortheresourcesacquired PriceVariance QuantityVariance ActualQuantityActualQuantityStandardQuantity ActualPriceStandardPriceStandardPrice AGeneralModelforVarianceAnalysis Standardquantityisthequantityallowedfortheactualgoo
9、doutput AGeneralModelforVarianceAnalysis AQ AP SP SP AQ SQ AQ ActualQuantitySP StandardPriceAP ActualPriceSQ StandardQuantity PriceVariance QuantityVariance ActualQuantityActualQuantityStandardQuantity ActualPriceStandardPriceStandardPrice StandardCosts Let susethegeneralmodeltocalculatestandardcost
10、variances startingwithdirectmaterial HansonInc hasthefollowingdirectmaterialstandardtomanufactureoneZippy 1 5poundsperZippyat 4 00perpoundLastweek1 700poundsofmaterialwerepurchasedandusedtomake1 000Zippies Thematerialcostatotalof 6 630 MaterialVariancesExample Whatistheactualpriceperpoundpaidforthem
11、aterial a 4 00perpound b 4 10perpound c 3 90perpound d 6 63perpound MaterialVariances Whatistheactualpriceperpoundpaidforthematerial a 4 00perpound b 4 10perpound c 3 90perpound d 6 63perpound AP 6 630 1 700lbs AP 3 90perlb MaterialVariances Hanson smaterialpricevariance MPV fortheweekwas a 170unfav
12、orable b 170favorable c 800unfavorable d 800favorable MaterialVariances Hanson smaterialpricevariance MPV fortheweekwas a 170unfavorable b 170favorable c 800unfavorable d 800favorable MPV AQ AP SP MPV 1 700lbs 3 90 4 00 MPV 170Favorable MaterialVariances Thestandardquantityofmaterialthatshouldhavebe
13、enusedtoproduce1 000Zippiesis a 1 700pounds b 1 500pounds c 2 550pounds d 2 000pounds MaterialVariances Thestandardquantityofmaterialthatshouldhavebeenusedtoproduce1 000Zippiesis a 1 700pounds b 1 500pounds c 2 550pounds d 2 000pounds SQ 1 000units 1 5lbsperunitSQ 1 500lbs MaterialVariances Hanson s
14、materialquantityvariance MQV fortheweekwas a 170unfavorable b 170favorable c 800unfavorable d 800favorable MaterialVariances Hanson smaterialquantityvariance MQV fortheweekwas a 170unfavorable b 170favorable c 800unfavorable d 800favorable MQV SP AQ SQ MQV 4 00 1 700lbs 1 500lbs MQV 800unfavorable M
15、aterialVariances 1 700lbs 1 700lbs 1 500lbs 3 90perlb 4 00perlb 4 00perlb 6 630 6 800 6 000 Pricevariance 170favorable Quantityvariance 800unfavorable ActualQuantityActualQuantityStandardQuantity ActualPriceStandardPriceStandardPrice MaterialVariancesSummary MaterialVariances Hansonpurchasedandused1
16、 700pounds Howarethevariancescomputediftheamountpurchaseddiffersfromtheamountused Thepricevarianceiscomputedontheentirequantitypurchased Thequantityvarianceiscomputedonlyonthequantityused HansonInc hasthefollowingmaterialstandardtomanufactureoneZippy 1 5poundsperZippyat 4 00perpoundLastweek2 800poundsofmaterialwerepurchasedatatotalcostof 10 920 and1 700poundswereusedtomake1 000Zippies MaterialVariancesContinued ActualQuantityActualQuantityPurchasedPurchased ActualPriceStandardPrice 2 800lbs 2 80
