11ManagerialAccounting-Student_财务管理_经管.pptx
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11ManagerialAccounting-Student_财务管理_经管.pptx
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StandardCostsandVariances,Chapter11,StandardCosts,Standardsarebenchmarksor“norms”formeasuringperformance.Inmanagerialaccounting,twotypesofstandardsarecommonlyused.,Quantitystandardsspecifyhowmuchofaninputshouldbeusedtomakeaproductorprovideaservice.,Pricestandardsspecifyhowmuchshouldbepaidforeachunitoftheinput.,Examples:
Firestone,Sears,McDonalds,hospitals,construction,andmanufacturingcompanies.,StandardCosts,DirectMaterial,TypeofProductCost,Amount,DirectLabor,ManufacturingOverhead,Standard,VarianceAnalysisCycle,SettingStandardCosts,Engineer,ManagerialAccountant,SettingDirectMaterialsStandards,StandardPriceperUnit,SettingDirectLaborStandards,SettingVariableManufacturingOverheadStandards,TheStandardCostCard,Astandardcostcardforoneunitofproductmightlooklikethis:
UsingStandardsinFlexibleBudgets,Standardcostsperunitfordirectmaterials,directlabor,andvariablemanufacturingoverheadcanbeusedtocomputeactivityandspendingvariances.,AGeneralModelforVarianceAnalysis,VarianceAnalysis,QuantityandPriceStandards,Quantityandpricestandardsaredeterminedseparatelyfortworeasons:
Thepurchasingmanagerisresponsibleforrawmaterialpurchasepricesandtheproductionmanagerisresponsibleforthequantityofrawmaterialused.,Thebuyingandusingactivitiesoccuratdifferenttimes.Rawmaterialpurchasesmaybeheldininventoryforaperiodoftimebeforebeingusedinproduction.,VarianceAnalysis,MaterialspricevarianceLaborratevarianceVOHratevariance,MaterialsquantityvarianceLaborefficiencyvarianceVOHefficiencyvariance,AGeneralModelforVarianceAnalysis,QuantityVariance,PriceVariance,AGeneralModelforVarianceAnalysis,QuantityVariance
(2)
(1),PriceVariance(3)
(2),
(1)StandardQuantityAllowedforActualOutput,atStandardPrice(SQSP),
(2)ActualQuantityofInput,atStandardPrice(AQSP),(3)ActualQuantityofInput,atActualPrice(AQAP),SpendingVariance(3)
(1),AGeneralModelforVarianceAnalysis,Actualquantityistheamountofdirectmaterials,directlabor,andvariablemanufacturingoverheadactuallyused.,QuantityVariance
(2)
(1),PriceVariance(3)
(2),
(1)StandardQuantityAllowedforActualOutput,atStandardPrice(SQSP),
(2)ActualQuantityofInput,atStandardPrice(AQSP),(3)ActualQuantityofInput,atActualPrice(AQAP),SpendingVariance(3)
(1),AGeneralModelforVarianceAnalysis,Standardquantityisthestandardquantityallowedfortheactualoutputoftheperiod.,QuantityVariance
(2)
(1),PriceVariance(3)
(2),
(1)StandardQuantityAllowedforActualOutput,atStandardPrice(SQSP),
(2)ActualQuantityofInput,atStandardPrice(AQSP),(3)ActualQuantityofInput,atActualPrice(AQAP),SpendingVariance(3)
(1),AGeneralModelforVarianceAnalysis,Actualpriceistheamountactuallypaidfortheinputused.,QuantityVariance
(2)
(1),PriceVariance(3)
(2),
(1)StandardQuantityAllowedforActualOutput,atStandardPrice(SQSP),
(2)ActualQuantityofInput,atStandardPrice(AQSP),(3)ActualQuantityofInput,atActualPrice(AQAP),SpendingVariance(3)
(1),AGeneralModelforVarianceAnalysis,QuantityVariance
(2)
(1),PriceVariance(3)
(2),
(1)StandardQuantityAllowedforActualOutput,atStandardPrice(SQSP),
(2)ActualQuantityofInput,atStandardPrice(AQSP),(3)ActualQuantityofInput,atActualPrice(AQAP),SpendingVariance(3)
(1),Standardpriceistheamountthatshouldhavebeenpaidfortheinputused.,LearningObjective11-1,Computethedirectmaterialsquantityandpricevariancesandexplaintheirsignificance.,GlacierPeakOutfittershasthefollowingdirectmaterialsstandardforthefiberfillinitsmountainparka.0.1kg.offiberfillperparkaat$5.00perkg.Lastmonth210kgs.offiberfillwerepurchasedandusedtomake2,000parkas.Thematerialscostatotalof$1,029.,MaterialsVariancesAnExample,200kgs.210kgs.210kgs.$5.00perkg.$5.00perkg.$4.90perkg.=$1,000=$1,050=$1,029,MaterialsVariancesSummary,StandardQuantityActualQuantityActualQuantityStandardPriceStandardPriceActualPrice,MaterialsVariancesSummary,200kgs.210kgs.210kgs.$5.00perkg.$5.00perkg.$4.90perkg.=$1,000=$1,050=$1,029,StandardQuantityActualQuantityActualQuantityStandardPriceStandardPriceActualPrice,MaterialsVariancesSummary,200kgs.210kgs.210kgs.$5.00perkg.$5.00perkg.$4.90perkg.=$1,000=$1,050=$1,029,StandardQuantityActualQuantityActualQuantityStandardPriceStandardPriceActualPrice,MaterialsVariances:
UsingtheFactoredEquations,MaterialsquantityvarianceMQV=(AQSP)(SQSP)=SP(AQSQ)=$5.00/kg(210kgs(0.1kg/parka2,000parkas)=$5.00/kg(210kgs200kgs)=$5.00/kg(10kgs)=$50UMaterialspricevarianceMPV=(AQAP)(AQSP)=AQ(APSP)=210kgs($4.90/kg$5.00/kg)=210kgs($0.10/kg)=$21F,MaterialsPriceVariance,MaterialsQuantityVariance,ProductionManager,PurchasingManager,Thestandardpriceisusedtocomputethequantityvariancesothattheproductionmanagerisnotheldresponsibleforthepurchasingmanagersperformance.,ResponsibilityforMaterialsVariances,ResponsibilityforMaterialsVariances,ProductionManager,PurchasingManager,HansonInc.hasthefollowingdirectmaterialsstandardtomanufactureoneZippy:
1.5poundsperZippyat$4.00perpoundLastweek,1,700poundsofmaterialswerepurchasedandusedtomake1,000Zippies.Thematerialscostatotalof$6,630.,QuickCheck,HowmanypoundsofmaterialsshouldHansonhaveusedtomake1,000Zippies?
a.1,700pounds.b.1,500pounds.c.1,200pounds.d.1,000pounds.,QuickCheck,Hansonsmaterialsquantityvariance(MQV)fortheweekwas:
a.$170unfavorable.b.$170favorable.c.$800unfavorable.d.$800favorable.,QuickCheck,Hansonsmaterialspricevariance(MPV)fortheweekwas:
a.$170unfavorable.b.$170favorable.c.$800unfavorable.d.$800favorable.,QuickCheck,1,500lbs.1,700lbs.1,700lbs.$4.00perlb.$4.00perlb.$3.90perlb.=$6,000=$6,800=$6,630,QuickCheck,StandardQuantityActualQuantityActualQuantityStandardPriceStandardPriceActualPrice,QuickCheck,Recallthatthestandardquantityfor1,000Zippiesis1,0001.5poundsperZippy=1,500pounds.,1,500lbs.1,700lbs.1,700lbs.$4.00perlb.$4.00perlb.$3.90perlb.=$6,000=$6,800=$6,630,StandardQuantityActualQuantityActualQuantityStandardPriceStandardPriceActualPrice,LearningObjective11-2,Computethedirectlaborefficiencyandratevariancesandexplaintheirsignificance.,GlacierPeakOutfittershasthefollowingdirectlaborstandardforitsmountainparka.1.2standardhoursperparkaat$10.00perhourLastmonth,employeesactuallyworked2,500hoursatatotallaborcostof$26,250tomake2,000parkas.,LaborVariancesAnExample,StandardHoursActualHoursActualHoursStandardRateStandardRateActualRate,LaborVariancesSummary,2,400hours2,500hours2,500hours$10.00perhour$10.00perhour$10.50perhour=$24,000=$25,000=$26,250,2,400hours2,500hours2,500hours$10.00perhour$10.00perhour$10.50perhour=$24,000=$25,000=$26,250,LaborVariancesSummary,StandardHoursActualHoursActualHoursStandardRateStandardRateActualRate,2,400hours2,500hours2,500hours$10.00perhour$10.00perhour$10.50perhour=$24,000=$25,000=$26,250,LaborVariancesSummary,StandardHoursActualHoursActualHoursStandardRateStandardRateActualRate,LaborVariances:
UsingtheFactoredEquations,LaborefficiencyvarianceLEV=(AHSR)(SHSR)=SR(AHSH)=$10.00perhour(2,500hours2,400hours)=$10.00perhour(100hours)=$1,000unfavorableLaborratevarianceLRV=(AHAR)(AHSR)=AH(ARSR)=2,500hours($10.50perhour$10.00perhour)=2,500hours($0.50perhour)=$1,250unfavorable,ResponsibilityforLaborVariances,ProductionManager,Productionmanagersareusuallyheldaccountableforlaborvariancesbecausetheycaninfluencethe:
Mixofskilllevelsassignedtoworktasks.,Levelofemployeemotivation.,Qualityofproductionsupervision.,Qualityoftrainingprovidedtoemployees.,ResponsibilityforLaborVariances,HansonInc.hasthefollowingdirectlaborstandardtomanufactureoneZippy:
1.5standardhoursperZippyat$12.00perdirectlaborhourLastweek,1,550directlaborhourswereworkedatatotallaborcostof$18,910tomake1,000Zippies.,QuickCheck,Hansonslaborefficiencyvariance(LEV)fortheweekwas:
a.$590unfavorable.b.$590favorable.c.$600unfavorable.d.$600favorable.,QuickCheck,Hansonslaborratevariance(LRV)fortheweekwas:
a.$310unfavorable.b.$310favorable.c.$300unfavorable.d.$300favorable.,QuickCheck,1,500hours1,550hours1,550hours$12.00perhour$12.00perhour$12.20perhour=$18,000=$18,600=$18,910,QuickCheck,StandardHoursActualHoursActualHoursStandardRateStandardRateActualRate,LearningObjective11-3,Computethevariablemanufacturingoverheadefficiencyandratevariancesandexplaintheirsignificance.,GlacierPeakOutfittershasthefollowingdirectvariablemanufacturingoverheadlaborstandardforitsmountainparka.1.2standardhoursperparkaat$4.00perhourLastmonth,employeesactuallyworked2,500hourstomake2,000parkas.Actualvariablemanufacturingoverheadforthemonthwas$10,500.,VariableManufacturingOverheadVariancesAnExample,2,400hours2,500hours2,500hours$4.00perhour$4.00perhour$4.20perhour=$9,600=$10,000=$10,500,VariableManufacturingOverheadVariancesSummary,StandardHoursActualHoursActualHoursStandardRateStandardRateActualRate,2,400hours2,500hours2,500hours$4.00perhour$4.00perhour$4.20perhour=$9,600=$10,000=$10,500,VariableManufacturingOverheadVariancesSummary,StandardHoursActualHoursActualHoursStandardRateStandardRateActualRate,2,400hours2,500hours2,500hours$4.00perhour$4.00perhour$4.20perhour=$9,600=$10,000=$10,500,VariableManufacturingOverheadVariancesSummary,StandardHoursActualHoursActualHoursStandardRateStandardRateActualRate,VariableManufacturingOverheadVariances:
UsingFactoredEquations,Variablemanufacturingoverheadefficiencyvarian
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