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【正文】 52 000 = 163。3 000A i) Total Variable O/H Variance Std Variable O/H Cost for Actual Output – Actual Variable O/H Cost for Actual Output SVOC – AVOC = (163。5 000F h) Variable O/H Efficiency Variance (Std Hours for Actual Output – Actual Hours for Actual Output) x Std Variable O/H Rate (SH – AH) x SR = [(3 hours x 9 000) 28 500] x 163。2 x 28 500hrs) 163。13 500 A = 163。30 600 A or Labour Rate Variance + Labour Efficiency Variance = 163。27 x 9 000 units) 163。 different grades of labour。 new equipment / tools。 changes in quality control。17 100A e) Labour Efficiency Variance (Std Hours for Actual Output – Actual Hours for Actual Output) x Std Rate (SH – AH) x SR = [(3 hrs x 9 000) – 28 500] x 163。9 163。16 500 A = 163。29 000A Material B = 163。19 000A + 163。141,400 = 163。29 000 A Material B (163。20 x 9 000 units) 163。 changes in methods of production. Favourable: effective efficient material handling。 wastage。15 = 163。10 = 163。 general price decrease。 external conditions in market。14) x 10 100kg = 163。19 000 Adverse (A) Material B (163。10 163。3 x 10,000 units = 163。 Chapter 6: Standard costing and variance analysis Standard Costing Variance Analysis ? Management Accounting Control System broad approach to control systems . financial and nonfinancial controls this chapter: examines detailed financial controls revenue centres profit investment centres (this chp.) (chp 5 6) Standard Costing Variance Analysis ? Financial control systems operated in std. cost centres std. costing system (Variance analysis) enables any deviations from budgets to be analysed in detail able to measure output input required to produce each unit of output, and hence control cost more effectively especially for manufacturing activities ? Std. cost: predetermined costs on per unit basis ? Budgeted cost: predetermined cost on entire activity ..: Budgeted outputs = 10,000 units Std. cost is 163。3 p/unit Hence, budgeted cost is = 163。30,000 1)Standard Costing System ? Std. Costing System suitable for manufacturing anisations because activities are repetitive series of mon operations because output can be measured with input being specified to produce p/unit output applied to anisations that produce large product range with few number of operations Standard Costing System An overview of a standard costing system Standard Costing System ? In establishing variances, parison is made between total std. cost total actual cost per operation cost hence, variances are allocated to responsibility centres (operations) and so managers are responsible for variances in own responsibility centres. Effective con
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