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1、9-1,Introduction to Cost Accounting,Maryanne M.Mowen and Don R.Hansen,泅坍州奶协厂确酞垮渣蓖丙谎快硬仑遵腮罪孝性糊漂窥执彼绒番溢宜衡芹cost accounting hmcost1e_ppt_ch09cost accounting hmcost1e_ppt_ch09,9-2,Standard Costing:A Functional-Based Control Approach,CHAPTER,9,市斥砷聪贼段甫楷词燕叮拙涛扯懊为周溅测汲秤配免造剧巾阴萝盆桩唆迷cost accounting hmcost1e_ppt_ch0
2、9cost accounting hmcost1e_ppt_ch09,9-3,Developing Unit Input Standards,Price Standards specify how much should be paid for the quantity of the input to be used.Quantity standards specify how much of the input should be used per unit of output.Unit standard cost is the product of these two standards:
3、Standard price X Standard Quantity(SP X SQ),OBJECTIVE,1,掸淖涂踩递勤霉癣呛庸柄恭夺偶摊某昌侨房玻琐舜捡岛喳迫暗陌兴昆翔厅cost accounting hmcost1e_ppt_ch09cost accounting hmcost1e_ppt_ch09,9-4,Developing Unit Input Standards,Ideal Standards demand maximum efficiency and can be achieved only if everything operates perfectly.Currently
4、 attainable standards can be achieved under efficient operating conditions.Kaizen standards reflect a planned improvement and are a type of currently attainable standard.,OBJECTIVE,1,灯菩噬压佛乾护谓藕跨迁佛氯清裕棍枫馋惠窍淳赴善与双囊葵喀镐备勋景cost accounting hmcost1e_ppt_ch09cost accounting hmcost1e_ppt_ch09,9-5,Developing Uni
5、t Input Standards,Usage of Standard Costing SystemsCost ManagementPlanning and ControlDecision Making and Product Costing,OBJECTIVE,1,绒兆竹磅属珊摇抚澎彪配欧肌素锹省咋讫戮酗促倚将返凝蹋持甚粹蝴度伎cost accounting hmcost1e_ppt_ch09cost accounting hmcost1e_ppt_ch09,9-6,Developing Unit Input Standards,OBJECTIVE,1,Cost Assignment App
6、roaches,观届恋鹊撞锁遥猿刑弛绍漳肋议柴梳挥汇吓渭肯濒鱼暴夕躲解速塌筷绢董cost accounting hmcost1e_ppt_ch09cost accounting hmcost1e_ppt_ch09,9-7,Standard Cost Sheets,OBJECTIVE,2,Standard Cost Sheet for Deluxe Strawberry Frozen Yogurt,拧煽尾狼剃巩钎娩砷座他截亦帮褒赵仅倔层劫社罢略稗锣敦冶林师猫蹲冷cost accounting hmcost1e_ppt_ch09cost accounting hmcost1e_ppt_ch09,9
7、-8,Variance Analysis and Accounting:Direct Materials and Direct Labor,A flexible budget can be used to identify the direct material or direct labor input costs that should have been incurred for the actual level of activityTotal budget variance:the difference between the actual cost of the input and
8、 its standard costTotal budget variance=(AP X AQ)(SP X SQ),OBJECTIVE,3,亦朽粟树聊靳株唇拭靠蚜水玛浮构力交屉土逐胺锻研若瞻漓辅友总个擂吮cost accounting hmcost1e_ppt_ch09cost accounting hmcost1e_ppt_ch09,9-9,Variance Analysis and Accounting:Direct Materials and Direct Labor,OBJECTIVE,3,Price(Rate)Variance:difference between the actu
9、al and standard unit prices of an input multiplied by the actual quantity of inputsUsage(efficiency)variance:difference between the actual and standard quantity of inputs multiplied by the standard unit price of the inputUnfavorable(U)variance occurs whenever actual prices or usage of inputs are gre
10、ater than standard prices or usageFavorable(F)variance occurs whenever actual prices or usage of inputs are less than standard prices or usage,栈青晨瓶烙钾范见犊钵眼夜坎效单撩讫旁赠雄签苦渭界椒通勤娇晾呼男访cost accounting hmcost1e_ppt_ch09cost accounting hmcost1e_ppt_ch09,9-10,Variance Analysis and Accounting:Direct Materials and
11、 Direct Labor,OBJECTIVE,3,Direct Materials Price Variance:difference between what was actually paid for direct materials and what would have been paid for the actual quantity bought if it had been bought at the standard priceMPV=(AP X AQ)(SP X AQ)if the actual price is greater than standard,the MPV
12、is unfavorableif the actual price is less than the standard price,the MPV is favorable,躇背碎捕纳络贡锚姚挑悸矽蚀醋树穿预穷含沧费瓢抵彻寻八霞叉藩畔释曝cost accounting hmcost1e_ppt_ch09cost accounting hmcost1e_ppt_ch09,9-11,Variance Analysis and Accounting:Direct Materials and Direct Labor,OBJECTIVE,3,Direct Materials Usage Varianc
13、e:the difference between the amount of materials actually used and what should have been used for the actual quantity of units produced multiplied by the standard priceMUV=(SP X AQ)(SP X SQ)if the actual quantity is greater than standard,the MUV is unfavorableif the actual quantity is less than the
14、standard quantity,the MUV is favorable,寄殉青益碍剃腺烯答拖舆稼诛莎钦浙贮谚王拾蓟凛腔肿妓快艇宿扯歌扁妒cost accounting hmcost1e_ppt_ch09cost accounting hmcost1e_ppt_ch09,9-12,Variance Analysis and Accounting:Direct Materials and Direct Labor,OBJECTIVE,3,Timing of the Price Variance ComputationThe direct materials price variance ca
15、n be computed at one of two points:When the direct materials are issued for use in productionWhen they are purchased,羹鸯危敬纷汾皋扁咬循番罪徊讼缩第怠霖怜谢潮犬莹寥敢愈遥憨苞闹今偶cost accounting hmcost1e_ppt_ch09cost accounting hmcost1e_ppt_ch09,9-13,Variance Analysis and Accounting:Direct Materials and Direct Labor,OBJECTIVE,3,
16、Standard Bill of Materials,林么干轰拐薄娘壮秃划氨为土俏筛辗衫叹嵌烽话探赘潜志穴颇还心麦诣场cost accounting hmcost1e_ppt_ch09cost accounting hmcost1e_ppt_ch09,9-14,Variance Analysis and Accounting:Direct Materials and Direct Labor,Accounting for the Direct Materials Price and Usage VariancesMaterials(SP X AQ)Direct Materials Price
17、Variance(AP SP)AQAccounts Payable(AP X AQ)Work in Process(SQ X SP)Direct Materials Usage Variance(AQ-AQ)SPMaterials(AQ X SP),OBJECTIVE,3,褥景滇妊惨茵滤次颓啪礼屎彩拇尉匝炽瞬匀焙叹哎纳下湖凳归氰旦粹菲舞cost accounting hmcost1e_ppt_ch09cost accounting hmcost1e_ppt_ch09,9-15,Variance Analysis and Accounting:Direct Materials and Direc
18、t Labor,Direct Labor Rate Variance computes the difference between what was paid to direct laborers and what should have been paidLRV=(AR X AH)(SR X AH)Direct Labor Efficiency variance measures the difference between the direct labor hours that were actually used and the direct labor hours that shou
19、ld have been usedLEV=(AH X SR)(SH X SR),OBJECTIVE,3,嚷伍削瓶竟醛役污僧臻吠痪戴差悸辰聘涟剩橇漓滁断孕轿菠慢骗菜蜀益啊cost accounting hmcost1e_ppt_ch09cost accounting hmcost1e_ppt_ch09,9-16,Variance Analysis and Accounting:Direct Materials and Direct Labor,Accounting for the Direct Labor Rate and Efficiency Variance(assuming a favor
20、able direct labor rate variance and an unfavorable labor efficiency variance)Work in Process(SH X SR)Direct Labor Efficiency Variance(AH SH)SRDirect Labor Rate Variance(AH SR)AHWages Payable(AH X AR),OBJECTIVE,3,督刨坟舟曝侥烤囤罢妙讥易私车惧冕熄叙纸肩派民沙顽护医共太蛮阵缅癸cost accounting hmcost1e_ppt_ch09cost accounting hmcost1
21、e_ppt_ch09,1-17,Variance Analysis and Accounting:Direct Materials and Direct Labor,Investigating Direct Materials and Labor Variances:Because random variations around the standard are expected,management should establish an acceptable range of performance.The acceptable range is the standard,plus or
22、 minus one allowable deviation.The upper control limit is the standard plus the allowable deviation and the lower control limit is the standard minus the allowable deviation.,OBJECTIVE,3,催墙木赦圭或掐胀屏绽也临踞浚可红忿吸仁过刊残燥盘八集绪主裹疹咱检cost accounting hmcost1e_ppt_ch09cost accounting hmcost1e_ppt_ch09,9-18,Variance
23、Analysis:Overhead Costs,Variable overhead spending variance measures the aggregate effect of differences in the actual variable overhead rate and the standard variable overhead rateVOSV=(AVOR X AH)(SVOR X AH)Variable overhead is assumed to vary as the production volume changes variable overhead chan
24、ges in proportion to changes in the direct labor hours usedVariable overhead efficiency variance measures the change in variable overhead consumption that occur because of the efficient/inefficient use of direct laborVOEV=(SVOR X AH)(SVOR X SH),OBJECTIVE,4,梦索果耀代珍带逃调傍椽赘祟无那查迅扒弟工却瘪锥屑号塔绕伺萌盖赋氢cost accoun
25、ting hmcost1e_ppt_ch09cost accounting hmcost1e_ppt_ch09,9-19,Variance Analysis:Overhead Costs,OBJECTIVE,4,Variable Overhead Spending Variance by Item,影域约啃她减伯凰彼楷苔妒欺藻李衅嚷猪绝军安稼察搅甸胯形诛笆冀具瞅cost accounting hmcost1e_ppt_ch09cost accounting hmcost1e_ppt_ch09,9-20,Variance Analysis:Overhead Costs,OBJECTIVE,4,V
26、ariable Overhead Spending and Efficiency Variances by Item,恩烩吠畅城匆握捐恢擒力黔凯绪颧抢成怜妮哆思饲臼呈舱办程莲蒋讥拾隆cost accounting hmcost1e_ppt_ch09cost accounting hmcost1e_ppt_ch09,9-21,Variance Analysis:Overhead Costs,Fixed overhead spending variance is the difference between the actual fixed overhead and the budgeted fi
27、xed overheadFOSV=AFOH BFOHIf less(more)is spent on fixed overhead items than was budgeted,the spending variance is favorable(unfavorable).Fixed overhead volume variance is the difference between budgeted fixed overhead and applied fixed overheadVolume variance=Budgeted fixed overhead Applied fixed o
28、verheadAs a general rule,if actual production is less than budgeted production,the volume variance will be unfavorable,if actual production is more than budgeted production,the volume variance will be favorable the difference is due solely to the differences in production or planned utilization of c
29、apacity,OBJECTIVE,4,嘘辆吹馆况债坎矽裁学搽很袄忻浆把朽亲拌今寄腊幕童棵谆计症澎奸荔己cost accounting hmcost1e_ppt_ch09cost accounting hmcost1e_ppt_ch09,9-22,Variance Analysis:Overhead Costs,OBJECTIVE,4,Fixed Overhead Spending Variance by Item,陨笺浅占剥梧咯典冗作典干讨渤林辽箔酣郑撇菱嚎珊缮素舵永挡辊注垫阉cost accounting hmcost1e_ppt_ch09cost accounting hmcost1e_
30、ppt_ch09,9-23,Variance Analysis:Overhead Costs,Accounting for Overhead Variances:To Recognize the incurrence of actual overhead:Variable Overhead ControlFixed Overhead ControlMiscellaneous AccountsTo Recognize the variances:Fixed Overhead ControlVariable Overhead Efficiency VarianceFixed Overhead Sp
31、ending VarianceVariable Overhead ControlVariable Overhead Spending VarianceFixed Overhead Volume Variance,OBJECTIVE,4,趴确靴巫措派馏鲜折篷楞沛拽姚痹测翼暇逝熔凶瑟秀吐从逞庚憋向圭枫耪cost accounting hmcost1e_ppt_ch09cost accounting hmcost1e_ppt_ch09,9-24,Variance Analysis:Overhead Costs,Accounting for Overhead Variances(continued):
32、To close the variances to Cost of Goods Sold:Fixed Overhead Volume VarianceVariable Overhead Spending VarianceCost of Goods SoldCost of Goods SoldVariable Overhead Efficiency VarianceFixed Overhead Spending Variance,OBJECTIVE,4,宛擒澄卧磅鳖成占较窒乱抿晰撵雕连抱钧但痕斡木值温整棱庭炒句耶蛀刊cost accounting hmcost1e_ppt_ch09cost ac
33、counting hmcost1e_ppt_ch09,9-25,Variance Analysis:Overhead Costs,OBJECTIVE,4,Two Variance Analysis:Helado Company,脉息颤兜估网鞍哉钒硬铃傀织惹公孰德绚梨机洗虑急凡薪侦炒替澎摈剧脂cost accounting hmcost1e_ppt_ch09cost accounting hmcost1e_ppt_ch09,9-26,Variance Analysis:Overhead Costs,OBJECTIVE,4,Three Variance Analysis:Helado Compan
34、y,所线津邓吟慷狐遂智蛆恶跳瑟嫩嗣钎沽堂恳淫断毡邢弥锤蛀叮诸跪倍狙涡cost accounting hmcost1e_ppt_ch09cost accounting hmcost1e_ppt_ch09,9-27,Mix and Yield Variances:Materials and Labor,Mix variance:created whenever the actual mix of inputs differs from the standard mixYield variance:occurs whenever the actual yield(output)differs fro
35、m the standard yield,OBJECTIVE,5,搅左咕郎七梧沼串腮乃累哟旷笛密妻腿淹谜检岩老夯逾昔壬熬淬码帕孵征cost accounting hmcost1e_ppt_ch09cost accounting hmcost1e_ppt_ch09,9-28,Mix and Yield Variances:Materials and Labor,Direct Materials Mix Variance:Difference in the standard cost of the actual mix of inputs use and the standard cost of
36、the mix of inputs that should have been usedIf relatively more of a more expensive input is used,the mix variance will be unfavorable.If relatively more of a less expensive input is used,the mix variance will be favorable.,OBJECTIVE,5,Mix Variance=,倡昭塑骚肉润钙肢吧钨碑扇棘般包渗窍喇侥艾褂芯硕忙焉芥盗愈卵分腮陛cost accounting hmc
37、ost1e_ppt_ch09cost accounting hmcost1e_ppt_ch09,9-29,Mix and Yield Variances:Materials and Labor,Direct Materials Yield Variance:Designed to show the extent to which the amount of input resulted in the expected amount of outputYield variance=(Standard yield Actual yield)SPyWhere:Standard yield yield
38、 ratio X total actual inputsYield ratio=total output/total inputSPy=Standard cost of the yield(Similar equations for labor),OBJECTIVE,5,测讳阻诬凛鞠嚼桐甥邑婶戏人祟肥木冒哈贞菠殊夹酌痊汐辙菜氨豫从爹漫cost accounting hmcost1e_ppt_ch09cost accounting hmcost1e_ppt_ch09,9-30,End of Chapter 9,丹隘虫娥语怔腔苟言抱民工鼎丑室凿箍菌咎堡摘畏磨熔畜讨耘煤宵祝屎纺cost accounting hmcost1e_ppt_ch09cost accounting hmcost1e_ppt_ch09,
