[经管营销]标准成本.ppt

标准成本系统介绍,Company Logo,目 录,标准成本系统基本原理,年度预算的编制,与成本相关的重要事项,Company Logo,标准成本定义,标准成本是通过精确的调查、分析与技术测定而制定的，用来评价实际成本、衡量工作效率的一种预计成本。 标准成本法是把生产过程开始之前的事前计划、生产过程进行中的事中控制和生产过程完成之后的事后计算和分析有机结合起来的一种成本计算方法。 Standard costing means assigning the expected, budgeted costs to the goods manufactured, the goods in inventory, and the goods sold. In other words, the amounts assigned are the costs that should occur when manufacturing products.,Company Logo,标准成本定义,标准成本一词准确地讲有两种含义： 一种是指“单位产品的标准成本”，它是根据产品的标准消耗量和标准单价计算出来的。 单位产品标准成本=单位产品标准消耗量标准单价 另一种含义是指“实际产量的标准成本”，它是根据实际产品产量和成本标准计算出来的，即： 标准成本=实际产量单位产品标准成本,Company Logo,标准成本的分类,按其制定所依据的生产技术水平和经营管理水平可以分为理想标准成本和正常标准成本。 理想标准成本是指在最优的生产条件下，利用现有的规模和设备能够达到的最低成本。 正常标准成本是切实可行的标准，通过努力是可以达到的。 从具体数量上看，正常的标准成本应大于理想标准成本。它具有客观性和科学性、现实性、激励性、稳定性等特点。,Company Logo,标准成本的分类,按适用期划分可以分为现行标准成本和基本标准成本。 现行标准成本是指根据其适用期间应该发生的价格、效率和生产经营能力利用程度等预计的标准成本。 基本标准成本是指一经确定，只要生产的基本条件无重大变化，就不予变动的一种标准成本。 现行标准成本可以成为评价实际成本的依据，也可以用来对存货和销货成本计价。 基本标准成本与各期实际成本对比，可以反映成本变动的趋势。,Company Logo,标准成本系统适用范围,Text,Text,Txt,制造环境 经营环境 生产模式 产品特点 物料价格,适用范围 大批量生产 存货品种稳定 管理水平较高 标准件生产企业,Text,Company Logo,标准成本系统主要作用,成本控制,考核尺度,决策依据,简化核算,预算控制,标准成本系统 主要作用,Company Logo,标准成本系统的基本框架,Company Logo,Capitalizable Inventoriable Costs,Costs associated with production should be included in inventoriable costs, including direct expenditures for labor, the purchase of goods bought for resale, and of materials and components used in the production of finished goods, other direct expenditures which can be identified specifically as having been incurred in acquiring inventory or bringing it to its existing condition and location, and all indirect production expenses which can be identified specifically as having been incurred in bringing the inventory to its existing condition.,Company Logo,Include in Inventory Costs,Cost of raw materials and finished goods purchased, including vendor rebates and credits Material overhead associated with material purchases, including Procurement, Receiving/ Inspection, Customs/ Duties and Freight-In (-assumed to be all freight other than shipment costs to external customers) Cost of indirect materials used in support of production or the production facilities operations Direct labor costs, including employer paid fringe benefits Quality control & inspection costs,Company Logo,Include in Inventory Costs,Factory indirect labor costs related to general operations, including manufacturing engineering, quality, and HS&E Manufacturing engineering personnel costs directly related to production Factory overhead costs, including lease costs, utilities, taxes directly related to manufacturing, building and equipment depreciation, maintenance and property insurance costs Indirect labor costs related to IT systems, HR and factory finance when such personnel individually spend more than 50% of their time directly supporting factory operations (special),Company Logo,Expense To COGS,Warranty costs and provisions Factory and product line move costs Abnormal amounts of idle facility expense, freight, handling costs and spoilage Inventory obsolescence (IOS) costs and provisions One time charge,Company Logo,Overhead Details,Indirect Salary & Fringes Repair and Maintenance Suppliers / Services Insurance & Tax Utility Depreciation Rental Communication Travel/Entertainment Training Duty&Freight,Company Logo,标准成本制定,Company Logo,标准成本制定,Company Logo,标准成本制定,Company Logo,两种成本计算方法,Absorption costing treats all production costs as product costs, regardless of whether they are variable or fixed. Under absorption costing, a portion of fixed manufacturing overhead is allocated to each unit of product. Variable costing includes only variable production costs in product costs. Direct materials, direct labor and variable manufacturing overhead costs would ordinarily be included in product costs under variable costing. Fixed manufacturing overhead is not treated as a product cost under this method. Rather, fixed manufacturing overhead is treated as a period cost and is charged against income each period.,Company Logo,其它相关信息： 销售和管理费用每年$80K 期初存货为零 3年销售量分别为30K， 20K， 40K， 销售单价为每个$25 每年产量均为30K 固定制造费用为150K（30K*$5) 单位成本信息：,Company Logo,Company Logo,两种方法的特点,在完全成本法中，固定性制造费用由本期已销产品和期末未销产品共同负担，固定性制造费用是一种可以在将来换取收益的资产。 强调了生产环节对企业利润的贡献 在变动成本法中，固定性制造费用属于期间成本，从本期收入中得以补偿，它是一种为取得收益而丧失的成本。 强调了销售环节对企业利润的贡献。,Company Logo,标准成本差异分类,Company Logo,差异产生流程图,Company Logo,直接材料相关差异,材料采购价格差异(PPV)=（实际采购价格-标准采购价格）x 实际采购数量 材料生产用量差异(MUV)=（实际使用数量-标准使用数量）x 标准价格,Company Logo,直接材料相关差异产生原因,PPV的有利差异(favorable) PPV的不利差异(unfavorable) MUV产生的原因： 发料制 扣料制,Company Logo,直接人工相关差异,直接人工工资率差异=（实际小时工资率-标准小时工资率）x 实际工时 直接人工工时耗用量差异 =（实际工时-标准工时）标准工资率,Company Logo,制造费用相关的差异,制造费用吸收差异=实际支出-实际工时标准分配率 =耗费差异-效率差异 制造费用耗费差异=实际支出-预算支出 =实际支出-标准工时标准分配率 制造费用效率差异=（实际工时-标准工时）标准分配率,Company Logo,差异处理方式,即期处理法，即每月月末将各种成本差异全部结转到销售成本中去，在损益表上作销售成本的调整数，或记入损益账产处理。 逐月分配法，即每月月末将各种成本差异按标准成本的比例在当月销售成本、期末产成品、期末在产品之间进行分配，使原来按标准成本计算的销售成本。产成品和在产品成本调整为实际成本。 累计结转法，即各种成本差异在每月月末不进行账务处理，成本差异累计到年终时，全部一次结转到销售成本或损益账户中去，或按比例分配给本期销售成本、期末产成品和在产品。,Company Logo,改 善 要 求,持续改善 内部标准 客户定制化,制造费用分配 业绩评价,标准成本不适用性,Company Logo,标准成本改进对策,Company Logo,年度预算编制流程图,Company Logo,年度预算编制流程图,年度预算编制流程图,年度预算编制,Company Logo,与成本相关重要事项,Physical Inventory Cylce Count ABC 分类 E&O Excess: items for which scheduled or forecasted requirement