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Cost Accounting Foundations and Evolutions Kinney, Prather, Raiborn

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Cost Accounting Foundations and Evolutions Kinney, Prather, Raiborn

اسلاید 1: Chapter 7Standard Costing and Variance Analysis Cost AccountingFoundations and EvolutionsKinney, Prather, Raiborn

اسلاید 2: Learning Objectives (1 of 2)Describe how standards are set for material, labor, and overheadList the documents that are associated with standard cost systems and describe the information that those documents provideCalculate and record material, labor, and overhead variances

اسلاید 3: Learning Objectives (2 of 2)Explain why standard cost systems are usedContrast the traditional labor and overhead elements to a single conversion element(Appendix) Explain how multiple material and labor categories affect variances

اسلاید 4: StandardsStandard costs are budgeted costs to manufacture a single unit of product, orperform a single serviceTo develop standards identifymaterial and labor types, quantities, and pricesoverhead types and behavior

اسلاید 5: Material StandardsMaterials usedTypesQuantityQualityCostFrom Product specifications, observation, inquiryBill of materialsBalance cost, quality, and projected sales price

اسلاید 6: Labor StandardsLabor usedTypesProduction, setup, cleanup, and reworkQuantityCost Include wages, payroll taxes, and fringe benefitsFromTime and motion studies, industrial engineering studiesOperations flow document

اسلاید 7: Overhead StandardsVariable and fixed manufacturing overheadEstimated level of activityEstimated costsPredetermined factory overhead application rates

اسلاید 8: SP x SQAP x AQTotal VarianceTotal VarianceAP = actual cost/price per unit of materials or hours of laborAQ = actual quantity of materials or hours of laborSP =standard cost/price per unit of materials or hours of laborSQ =standard quantity of materials or hours of laborInputsOutputs

اسلاید 9: Material Price Variance (MPV)AP x AQSP x SQTotal VarianceSP x AQMPV(AP - SP) x AQ**Favorable or unfavorableWhat was paidWhat shouldhave beenpaid

اسلاید 10: Material Price VarianceCalculate Material Price Variance at point of purchase, orwhen materials used

اسلاید 11: Material Quantity Variance (MQV)AP x AQSP x SQTotal VarianceSP x AQMQV(AQ - SQ) x SP**Favorable or unfavorableWhat shouldhave beenused for level of outputWhat wasused

اسلاید 12: Labor Rate Variance (LRV)AP x AQSP x SQTotal VarianceSP x AQLRV(AP - SP) x AQ**Favorable or unfavorableWhat was paidWhat shouldhave beenpaid

اسلاید 13: Labor Efficiency Variance (LEV)AP x AQSP x SQTotal VarianceSP x AQLEV(AQ - SQ) x SP**Favorable or unfavorableWhat shouldhave beenused for level of outputWhat wasused

اسلاید 14: Variable Overhead VariancesWhat should have beenused for level of outputFor actual hoursusedVOH Spending VarianceVOH Efficiency VarianceTotal VOH VarianceSP x SQSP x AQActual VOHBudgeted VOHApplied VOHActual

اسلاید 15: VOH Spending VarianceCaused by price differencesmanagers have little control over pricesCaused by shrinkage or wastemanagers should be held accountable

اسلاید 16: Fixed Overhead VariancesSP x SQActual FOHBudgeted FOHApplied FOHFOH Spending VarianceFOH Volume VarianceTotal FOH VarianceWhat should have beenused for level of outputConstantAmount

اسلاید 17: FOH Spending VarianceCalculate variance for each component Caused by price differencesMay reflect mismanagement of resources

اسلاید 18: FOH Volume VarianceMeasures capacity utilizationCaused by producing at a level that differs from the capacity level used to compute the predetermined overhead rateAlso called the noncontrollable variance

اسلاید 19: Four Variance ApproachSP x SQActual OHbased on Standard QuantityStandard OHVolume VarianceTotal OH VarianceBudgeted OHbased on Actual InputsVOH & FOH Spending VariancesVOH Efficiency VarianceApplied Overhead

اسلاید 20: Why Use Standard Cost SystemsClerical efficiencyMotivationPlanningControlling - variance analysisDecision makingPerformance evaluation

اسلاید 21: Setting StandardsAppropriatenessAttainabilityExpected standardsPractical standardsIdeal standards

اسلاید 22: QuestionsHow are standards set for material, labor, and overhead?How is variance analysis used for control and performance evaluation?Why are labor and overhead elements sometimes combined into a single conversion element?

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