'Quantity variance' diaporamas de présentation

Standard Costs and Operating Performance Measures

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Standard Costs and Operating Performance Measures

1.43k views • 123 slides

Standard Costs and Operating Performance Measures

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Chapter Ten

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11 th Edition Chapter 10

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11 th Edition Chapter 10

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Standard Costs and the Balanced Scorecard

Chapter 10. Standard Costs and the Balanced Scorecard. Predetermined. Used for planning labor, material and overhead requirements. Benchmarks for measuring performance. Used to simplify the accounting system. Standard Costs. Standard Costs are.

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Standard Costs and the Balanced Scorecard

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Standard Costs

Standard Costs. Chapter Ten. Learning Objectives. After studying this chapter, you should be able to:. 1. Explain how direct materials standards and direct labour standards are set. 2. Compute the direct materials price and quantity variances and explain their significance.

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Chapter 8

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Standard Costs and Variances

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THE BUDGET PLAN FOR 4 TH QUARTER

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Sales Variances

Sales Variances. Variance information useful to the Sales Force ACCT 7310, Spring 2014. Summary of Variances. Static-Budget Variance (difference between target and actual income). Level 1 (Horngren terminology). Level 2. Flexible-Budget Variance (difference between actual and the

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Material Variances

Material Variances. Hanson Inc. has the following direct material standard to manufacture one Zippy: 1.5 pounds per Zippy at $4.00 per pound Last week 1,700 pounds of material were purchased and used to make 1,000 Zippies. The material cost a total of $6,630. Pop Quiz.

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Performance Evaluation and Using Variances

Performance Evaluation and Using Variances. Chapter M6. Standards . Performance goals used for all three manufacturing costs Direct materials Direct labor Factory overhead Standard cost systems

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Solutions, Ch. 7 & 14 Assignments

Solutions, Ch. 7 & 14 Assignments. ACCT7310 , Spring 2013. Problem 7-26 Straightforward DM , DL. Al. Also called Usage or Quantity variance!. Formulas: MPV = (AP- SP )* AQpurchased = ($5.10-5.00)*3700 = $370 U MEV = ( AQused-SQallowed ) * SP = (3700-4000)*$5 = $1500 F.

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3020 - Chapter 11

3020 - Chapter 11. Standard Costs and Operating Performance Measures. Standard Cost Systems. Benchmark or norm used for planning and control purposes; a model or budget against which actual results are compared and evaluated. Comparable to a budget broken down to a unit figure

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Homework

Homework. Due for class next Monday 11/29 Homework: 10-63 (Create cash budget), 10-69, 10-73 Supplemental problem(s) posted to Blackboard Final Exam take-home portion (submitted to digital drop box by 9am). Ch 10 Budgets and Variance Analysis.

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Prepared by Diane Tanner University of North Florida

Chapter 45. Direct Material Variances. Prepared by Diane Tanner University of North Florida. Causes of Material Variances. Two causes Price Paid too much or paid less than expected for material per unit Quantity Used too much or used less than expected. Material Variances.

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Module 22 Standard Costs and Variance Analysis

Module 22 Standard Costs and Variance Analysis. Standard Costing. Definition: Standard costs are benchmarks for the cost of a product, process, or subcomponent. Used for Planning and Decision Making: Standards can be better predictors of future costs than actual past costs.

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