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內部管理信息沒有法律要求嗎？

Standard Costing 2023-11-20 00:39:24

問題來源：

1. Introduction

Standard costing card - Product 123

$

Direct material (standard quantity × standard price)

material X - 3kg at $4 per kg

12

material Y - 9litres at $2 per litre

18

Direct labour (standard time × standard rate)

  grade A - 6hrs at $1.5 per hr

9

  grade B - 8hrs at $2 per hr

16

Standard direct cost

55

Variable production overhead (14hrs × $0.5 per hr)

7

Standard variable cost of production

62

Fixed production overhead (14hrs × $4.5 per hr)

63

Standard full production cost

125

Administration and marketing overhead

15

Standard cost of sales

140

Standard profit

20

Standard selling price

160

A standard cost is a predetermined estimated unit cost, used for inventory valuation and control. It is most suited to mass production and repetitive assembly work.

A variance is the difference between a standard cost and the actual cost incurred. The same comparisons may be made for revenues. The purpose by which the total difference between standard and actual results is analysed is known as variance analysis.

When actual results are better than expected results, we have a favourable variance (F). If actual results are worse than expected results, we have an adverse variance (A).



Types of performance standard:

Ideal

（理想標準成本）

? Based on perfect operating conditions: no wastage, no spoilage, no inefficiencies, no idle time, no breakdowns.

? Unfavourable motivational impact because reported variances will always be adverse.

Attainable

（正常(chang)標準(zhun)成本）

? Some allowance is made for wastage and inefficiencies.

? Provide a useful psychological incentive but challenging target of efficiency.

Current

（現行標準(zhun)成(cheng)本）

? Based on current working conditions (current wastage, current inefficiencies).

? They do not attempt to improve on current levels of efficiency.

Basic

（基本標準成本)

? Kept unaltered over a long time, and may be out of date.

? Used to show changes.

? Least useful and  least common type of standard.

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李老師

2023-11-20 14:09:29 1613人瀏覽

哈嘍！努力學習的小天使：

關(guan)于內(nei)部(bu)管(guan)理信息沒有法律要求。

每個努力學習的小天使都會有收獲的，加油！
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