【正文】 o 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 21 數(shù)量差異： 以小時(shí)變動(dòng)制造費(fèi)用標(biāo)準(zhǔn)分配率為基礎(chǔ) —— 效率差異 ―― 同直接人工的數(shù)量差異 ―― 勞動(dòng)生產(chǎn)率（工時(shí)安排） ? 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 22 價(jià)格差異： 以直接人工的實(shí)際工時(shí)為基礎(chǔ) ―― 開(kāi)支（耗費(fèi)）差異 A. 主觀原因：耗費(fèi)增加 B. 客觀原因：水電費(fèi)價(jià)格上漲 ? 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 23 四、固定制造費(fèi)用成本差異 固定制造費(fèi)用開(kāi)支差異 （ 4） （ 3） 固定制造 費(fèi)用總差異 (4) – (1) （ 1） （ 2） （ 3） （ 4） 固定制造費(fèi)用能力差異 （ 3） （ 2） 固定制造費(fèi)用效率差異 （ 2） （ 1） 標(biāo)準(zhǔn) 分配率 標(biāo)準(zhǔn) 分配率 標(biāo)準(zhǔn)單位工時(shí) 標(biāo)準(zhǔn) 分配率 實(shí)際 分配率 實(shí)際 產(chǎn)量 實(shí)際 產(chǎn)量 計(jì)劃 產(chǎn)量 實(shí)際 產(chǎn)量 能量差異 實(shí)際單位工時(shí) 標(biāo)準(zhǔn)單位工時(shí) 實(shí)際單位工時(shí) ? 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 24 例 4：本月實(shí)際產(chǎn)量 400件 ， 發(fā)生固定制造費(fèi)用 1424元 ， 實(shí)際工時(shí)為 890小時(shí)；企業(yè)生產(chǎn)能量為 500件 ，預(yù)算固定制造費(fèi)用總額為 1800元 。 每件產(chǎn)品標(biāo)準(zhǔn)工時(shí)為 2小時(shí) 。 ? 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 25 兩因素： （ 1）能量差異 ＝預(yù)算金額－標(biāo)準(zhǔn)成本 ＝（生產(chǎn)能量－實(shí)際業(yè)務(wù)量的標(biāo)準(zhǔn)工時(shí)） 標(biāo)準(zhǔn)分配率 反映未能充分利用現(xiàn)有生產(chǎn)能量的損失 （ 2） 預(yù)算差異（開(kāi)支差異或耗費(fèi)差異） ＝實(shí)際金額－預(yù)算金額