managementaccountingch9標(biāo)準(zhǔn)成本法stdcosting-資料下載頁
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【正文】 variance $749,000 – $687,473 = = $61,527 (underapplied少分配 ) Actual fixed overhead cost總數(shù) $749,000 9 31 $61,527 U Total Variance 總差異 $970 F Spending耗費(fèi)Variance Fixed Overhead Variances analysis: Actual FO $749,000 Budgeted FO $749,970 Applied FO 已分配 $687,473 $62,497 U Volume產(chǎn)量 Variance 9 32 逐項(xiàng)比較： Crunchy Chips, Inc. Performance Report業(yè)績報(bào)告 For the Year Ended 2021 Actual Costs Budgeted Cost Variance Depreciation折舊 $530,000 $530,000 $ Salaries管理人員工資 159,370 159,970 600 F Taxes 稅金 50,500 50,000 500 U Insurance 保費(fèi) 9,130 10,000 870 F Total fixed overhead $749,000 $749,970 $970 F Fixed Overhead Items FO的 Spending Variance分析 9 33 FO的 Volume Variance分析 Volume variance occurs whenever the actual production volume is different from the expected volume. (p267, 271) Volume variance = 預(yù)計(jì)的 FO – 已分配的 FO = ($ * 23,400) – ($ * 21,450) = 標(biāo)準(zhǔn) FO分配率 *(預(yù)計(jì)作業(yè)工時(shí) 標(biāo)準(zhǔn)工時(shí) ) = $749,970 – $687,473 = Budgeted fixed overhead – Applied fixed overhead = 預(yù)計(jì)的 FO – 已分配的 FO = $62,497 U 注 :=247。 預(yù)計(jì)單位直接人工工時(shí) =749,970/23,400=Budgeted FO 247。 budgeted DL hours總數(shù) = $*(23,400 – 21,450) 9 34 Financial Accounting for Variances Appendix 9 35 The actual price is $ per ounce of corn and standard price is $, and 780,000 ounces of corn are purchased. The receiving report and the invoice are used to record the receipt of the merchandise and to control the payment. Materials Inventory 4 680 00 Materials Price Variance 702 00 Accounts Payable 5 382 00 存貨入賬時(shí)按 standard costs(而非 actual costs) 另設(shè)置 ”Material Price Variance”科目記錄差異。 9 40 The End Chapter Nine
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