【文章內(nèi)容簡(jiǎn)介】 調(diào) 節(jié) 當(dāng) 前 行 動(dòng) （反 饋 控 制） 修 訂 未 來(lái) 預(yù) 算 （反 饋 控 制） ? IBM logo must not be moved, added to, or altered in any way. ? Background should not be modified, except for quotes, which use gray background. ? Title/subtitle/confidentiality line: 10pt Arial Regular, white Maximum length: 1 line Information separated by vertical strokes, with two spaces on either side ? Slide heading: 28pt Arial Regular, light blue R204 | G204 | B255 Maximum length: 2 lines ? Slide body: 18pt Arial Regular, white Square bullet color: green R223 | G255 | B102 Remended maximum text length: 5 principal points ? Group name: 14pt Arial Regular, white Maximum length: 1 line ? Copyright: 10pt Arial Regular, white Template release: Oct 02 For the latest, go to COLLEGE OF ACCOUNTING Cui Xiumei Optional slide number: 10pt Arial Bold, white Indications in green = Live content Indications in white = Edit in master Indications in blue = Locked elements Indications in black = Optional elements 11 第二節(jié) 成本差異的計(jì)算、分析及控制 一、 直接材料成本 差異 總差異 =直接材料實(shí)際用量 實(shí)際單價(jià)－直接材料標(biāo)準(zhǔn)用量 標(biāo)準(zhǔn)單價(jià) 直接材料實(shí)際用量＝ 實(shí)際產(chǎn)量 單位產(chǎn)品直接材料 實(shí)際耗用量 直接材料 標(biāo)準(zhǔn)用量 ＝ 實(shí)際產(chǎn)量 單位產(chǎn)品直接材料 標(biāo)準(zhǔn)耗用量 ? IBM logo must not be moved, added to, or altered in any way. ? Background should not be modified, except for quotes, which use gray background. ? Title/subtitle/confidentiality line: 10pt Arial Regular, white Maximum length: 1 line Information separated by vertical strokes, with two spaces on either side ? Slide heading: 28pt Arial Regular, light blue R204 | G204 | B255 Maximum length: 2 lines ? Slide body: 18pt Arial Regular, white Square bullet color: green R223 | G255 | B102 Remended maximum text length: 5 principal points ? Group name: 14pt Arial Regular, white Maximum length: 1 line ? Copyright: 10pt Arial Regular, white Template release: Oct 02 For the latest, go to COLLEGE OF ACCOUNTING Cui Xiumei Optional slide number: 10pt Arial Bold, white Indications in green = Live content Indications in white = Edit in master Indications in blue = Locked elements Indications in black = Optional elements 12 例 1：本月生產(chǎn)產(chǎn)品 400件，使用材料 2500千克，材料單價(jià)為 /千克 ,直接材料的單位產(chǎn)品標(biāo)準(zhǔn)成本為 3元 ,則每件產(chǎn)品耗用 6千克直接材料 ,每千克材料的標(biāo)準(zhǔn)價(jià)格為。 ? IBM logo must not be moved, added to, or altered in any way. ? Background should not be modified, except for quotes, which use gray background. ? Title/subtitle/confidentiality line: 10pt Arial Regular, white Maximum length: 1 line Information separated by vertical strokes, with two spaces on either side ? Slide heading: 28pt Arial Regular, light blue R204 | G204 | B255 Maximum length: 2 lines ? Slide body: 18pt Arial Regular, white Square bullet color: green R223 | G255 | B102 Remended maximum text length: 5 principal points ? Group name: 14pt Arial Regular, white Maximum length: 1 line ? Copyright: 10pt Arial Regular, white Template release: Oct 02 For the latest, go to COLLEGE OF ACCOUNTING Cui Xiumei Optional slide number: 10pt Arial Bold, white Indications in green = Live content Indications in white = Edit in master Indications in blue = Locked elements Indications in black = Optional elements 13 數(shù)量差異：以標(biāo)準(zhǔn)單價(jià)為基礎(chǔ) ——生產(chǎn)部門(mén)為主要責(zé)任單位 ： 主觀因素 ——員工工作態(tài)度／員工素質(zhì)等 ： 客觀因素 ——材料質(zhì)量問(wèn)題／設(shè)備問(wèn)題 ? IBM logo must not be moved, added to, or altered in any way. ? Background should not be modified, except for quotes, which use gray background. ? Title/subtitle/confidentiality line: 10pt Arial Regular, white Maximum length: 1 line Information separated by vertical strokes, with two spaces on either side ? Slide heading: 28pt Arial Regular, light blue R204 | G204 | B255 Maximum length: 2 lines ? Slide body: 18pt Arial Regular, white Square bullet color: green R223 | G255 | B102 Remended maximum text length: 5 principal points ? Group name: 14pt Arial Regular, white Maximum length: 1 line ? Copyright: 10pt Arial Regular, white Template release: Oct 02 For the latest, go to COLLEGE OF ACCOUNTING Cui Xiumei Optional slide number: 10pt Arial Bold, white Indications in green = Live content Indications in white = Edit in master Indications in blue = Locked elements Indications in black = Optional elements 14 價(jià)格差異：以實(shí)際耗用量為基礎(chǔ) ——采購(gòu)部門(mén)為主要責(zé)任單位 A. 可控因素：材料單價(jià)／材料的質(zhì)量 B. 不可控因素：通貨膨脹／國(guó)際統(tǒng)一調(diào)價(jià) ? IBM logo must not be moved, added to, or altered in any way. ? Background should not be modified, except for quotes, which use gray background. ? Title/subtitle/confidentiality line: 10pt Arial Regular, white Maximum length: 1 line Information separated by vertical strokes, with two spaces on either side ? Slide heading: 28pt Arial Regular, light blue R204 | G204 | B255 Maximum length: 2 lines ? Slide body: 18pt Arial Regular, white Square bullet color: green R223 | G255 | B102 Remended maximum text length: 5 principal points ? Group name: 14pt Arial Regular, white Maximum length: 1 line ? Copyright: 10pt Arial Regular, white Template release: Oct 02 For the latest, go to COLLEGE OF ACCOUNTING Cui Xiumei Optional slide number: 10pt Arial Bold, white Indications in green = Live content Indications in white = Edit in master Indications in blue = Locked elements Indications in black = Optional elements 15 二、 直接人工成本 差異 總差異 =直接人工實(shí)際工時(shí)用量 實(shí)際小時(shí)工資率－直接人工標(biāo)準(zhǔn)工時(shí)用量 標(biāo)準(zhǔn)小時(shí)工資率 直接人工實(shí)際工時(shí)用量＝ 實(shí)際產(chǎn)量 單位產(chǎn)品直接人工工時(shí)實(shí)際耗用量 直接人工 標(biāo)準(zhǔn)工時(shí)用量 ＝ 實(shí)際產(chǎn)量 單位產(chǎn)品直接人工工時(shí) 標(biāo)準(zhǔn)耗用量 ? IBM logo must not be moved, added to, or altered