




已阅读5页,还剩90页未读, 继续免费阅读
版权说明:本文档由用户提供并上传,收益归属内容提供方,若内容存在侵权,请进行举报或认领
文档简介
Chapter10 StandardCostsandtheBalancedScorecard StandardCosts Standardsarebenchmarksor norms formeasuringperformance Twotypesofstandardsarecommonlyused Quantitystandardsspecifyhowmuchofaninputshouldbeusedtomakeaproductorprovideaservice Cost price standardsspecifyhowmuchshouldbepaidforeachunitoftheinput StandardCosts DirectMaterial TypeofProductCost Amount DirectLabor ManufacturingOverhead Standard VarianceAnalysisCycle Preparestandardcostperformancereport Begin Exhibit10 1 Accountants engineers purchasingmanagers productionsupervisors linemanagers andproductionworkerscombineeffortstosetstandardsthatencourageefficientfutureproduction SettingStandardCosts SettingStandardCosts Engineer ManagerialAccountant LearningObjective1 Explainhowdirectmaterialsstandardsanddirectlaborstandardsareset SettingDirectMaterialStandards PriceStandards SettingDirectLaborStandards SettingVariableOverheadStandards StandardCostCard VariableProductionCost Astandardcostcardforoneunitofproductmightlooklikethis PriceandQuantityStandards Priceandquantitystandardsaredeterminedseparatelyfortworeasons AGeneralModelforVarianceAnalysis VarianceAnalysis VarianceAnalysis MaterialsquantityvarianceLaborefficiencyvarianceVOHefficiencyvariance AGeneralModelforVarianceAnalysis AGeneralModelforVarianceAnalysis AGeneralModelforVarianceAnalysis AGeneralModelforVarianceAnalysis AGeneralModelforVarianceAnalysis Actualpriceistheamountactuallypaidfortheinputused AGeneralModelforVarianceAnalysis Standardpriceistheamountthatshouldhavebeenpaidfortheinputused AGeneralModelforVarianceAnalysis AQ AP AQ SP AQ SP SQ SP AQ ActualQuantitySP StandardPriceAP ActualPriceSQ StandardQuantity LearningObjective2 Computethedirectmaterialspriceandquantityvariancesandexplaintheirsignificance GlacierPeakOutfittershasthefollowingdirectmaterialstandardforthefiberfillinitsmountainparka 0 1kg offiberfillperparkaat 5 00perkg Lastmonth210kgsoffiberfillwerepurchasedandusedtomake2 000parkas Thematerialcostatotalof 1 029 MaterialVariancesExample 210kgs 210kgs 200kgs 4 90perkg 5 00perkg 5 00perkg 1 029 1 050 1 000 ActualQuantityActualQuantityStandardQuantity ActualPriceStandardPriceStandardPrice MaterialVariancesSummary 210kgs 210kgs 200kgs 4 90perkg 5 00perkg 5 00perkg 1 029 1 050 1 000 Pricevariance 21favorable Quantityvariance 50unfavorable ActualQuantityActualQuantityStandardQuantity ActualPriceStandardPriceStandardPrice MaterialVariancesSummary 210kgs 210kgs 200kgs 4 90perkg 5 00perkg 5 00perkg 1 029 1 050 1 000 Pricevariance 21favorable Quantityvariance 50unfavorable ActualQuantityActualQuantityStandardQuantity ActualPriceStandardPriceStandardPrice MaterialVariancesSummary MaterialVariances UsingtheFactoredEquations MaterialspricevarianceMPV AQ AP SP 210kgs 4 90 kg 5 00 kg 210kgs 0 10 kg 21FMaterialsquantityvarianceMQV SP AQ SQ 5 00 kg 210kgs 0 1kg parka 2 000parkas 5 00 kg 210kgs 200kgs 5 00 kg 10kgs 50U IsolationofMaterialVariances MaterialVariances Hansonpurchasedandused1 700pounds Howarethevariancescomputediftheamountpurchaseddiffersfromtheamountused ResponsibilityforMaterialVariances MaterialsPriceVariance MaterialsQuantityVariance ProductionManager PurchasingManager Thestandardpriceisusedtocomputethequantityvariancesothattheproductionmanagerisnotheldresponsibleforthepurchasingmanager sperformance ResponsibilityforMaterialVariances HansonInc hasthefollowingdirectmaterialstandardtomanufactureoneZippy 1 5poundsperZippyat 4 00perpoundLastweek 1 700poundsofmaterialwerepurchasedandusedtomake1 000Zippies Thematerialcostatotalof 6 630 QuickCheck QuickCheck Hanson smaterialpricevariance MPV fortheweekwas a 170unfavorable b 170favorable c 800unfavorable d 800favorable Hanson smaterialpricevariance MPV fortheweekwas a 170unfavorable b 170favorable c 800unfavorable d 800favorable QuickCheck QuickCheck Hanson smaterialquantityvariance MQV fortheweekwas a 170unfavorable b 170favorable c 800unfavorable d 800favorable Hanson smaterialquantityvariance MQV fortheweekwas a 170unfavorable b 170favorable c 800unfavorable d 800favorable QuickCheck 1 700lbs 1 700lbs 1 500lbs 3 90perlb 4 00perlb 4 00perlb 6 630 6 800 6 000 ActualQuantityActualQuantityStandardQuantity ActualPriceStandardPriceStandardPrice QuickCheck HansonInc hasthefollowingmaterialstandardtomanufactureoneZippy 1 5poundsperZippyat 4 00perpoundLastweek 2 800poundsofmaterialwerepurchasedatatotalcostof 10 920 and1 700poundswereusedtomake1 000Zippies QuickCheck Continued ActualQuantityActualQuantityPurchasedPurchased ActualPriceStandardPrice 2 800lbs 2 800lbs 3 90perlb 4 00perlb 10 920 11 200 QuickCheck Continued ActualQuantityUsedStandardQuantity StandardPriceStandardPrice 1 700lbs 1 500lbs 4 00perlb 4 00perlb 6 800 6 000 QuickCheck Continued LearningObjective3 Computethedirectlaborrateandefficiencyvariancesandexplaintheirsignificance GlacierPeakOutfittershasthefollowingdirectlaborstandardforitsmountainparka 1 2standardhoursperparkaat 10 00perhourLastmonth employeesactuallyworked2 500hoursatatotallaborcostof 26 250tomake2 000parkas LaborVariancesExample 2 500hours2 500hours2 400hours 10 50perhour 10 00perhour 10 00perhour 26 250 25 000 24 000 ActualHoursActualHoursStandardHours ActualRateStandardRateStandardRate LaborVariancesSummary LaborVariancesSummary 2 500hours2 500hours2 400hours 10 50perhour 10 00perhour 10 00perhour 26 250 25 000 24 000 ActualHoursActualHoursStandardHours ActualRateStandardRateStandardRate LaborVariancesSummary 2 500hours2 500hours2 400hours 10 50perhour 10 00perhour 10 00perhour 26 250 25 000 24 000 ActualHoursActualHoursStandardHours ActualRateStandardRateStandardRate LaborVariances UsingtheFactoredEquations LaborratevarianceLRV AH AR SR 2 500hours 10 50perhour 10 00perhour 2 500hours 0 50perhour 1 250unfavorableLaborefficiencyvarianceLEV SR AH SH 10 00perhour 2 500hours 2 400hours 10 00perhour 100hours 1 000unfavorable ResponsibilityforLaborVariances ProductionManager Productionmanagersareusuallyheldaccountableforlaborvariancesbecausetheycaninfluencethe ResponsibilityforLaborVariances HansonInc hasthefollowingdirectlaborstandardtomanufactureoneZippy 1 5standardhoursperZippyat 12 00perdirectlaborhourLastweek 1 550directlaborhourswereworkedatatotallaborcostof 18 910tomake1 000Zippies QuickCheck Hanson slaborratevariance LRV fortheweekwas a 310unfavorable b 310favorable c 300unfavorable d 300favorable QuickCheck Hanson slaborratevariance LRV fortheweekwas a 310unfavorable b 310favorable c 300unfavorable d 300favorable QuickCheck Hanson slaborefficiencyvariance LEV fortheweekwas a 590unfavorable b 590favorable c 600unfavorable d 600favorable QuickCheck Hanson slaborefficiencyvariance LEV fortheweekwas a 590unfavorable b 590favorable c 600unfavorable d 600favorable QuickCheck ActualHoursActualHoursStandardHours ActualRateStandardRateStandardRate 1 550hours1 550hours1 500hours 12 20perhour 12 00perhour 12 00perhour 18 910 18 600 18 000 QuickCheck LearningObjective4 Computethevariablemanufacturingoverheadspendingandefficiencyvariances GlacierPeakOutfittershasthefollowingdirectvariablemanufacturingoverheadlaborstandardforitsmountainparka 1 2standardhoursperparkaat 4 00perhourLastmonth employeesactuallyworked2 500hourstomake2 000parkas Actualvariablemanufacturingoverheadforthemonthwas 10 500 VariableManufacturingOverheadVariancesExample 2 500hours2 500hours2 400hours 4 20perhour 4 00perhour 4 00perhour 10 500 10 000 9 600 ActualHoursActualHoursStandardHours ActualRateStandardRateStandardRate VariableManufacturingOverheadVariancesSummary ActualHoursActualHoursStandardHours ActualRateStandardRateStandardRate 2 500hours2 500hours2 400hours 4 20perhour 4 00perhour 4 00perhour 10 500 10 000 9 600 VariableManufacturingOverheadVariancesSummary ActualHoursActualHoursStandardHours ActualRateStandardRateStandardRate 2 500hours2 500hours2 400hours 4 20perhour 4 00perhour 4 00perhour 10 500 10 000 9 600 VariableManufacturingOverheadVariancesSummary VariableManufacturingOverheadVariances UsingFactoredEquations VariablemanufacturingoverheadspendingvarianceVMSV AH AR SR 2 500hours 4 20perhour 4 00perhour 2 500hours 0 20perhour 500unfavorableVariablemanufacturingoverheadefficiencyvarianceVMEV SR AH SH 4 00perhour 2 500hours 2 400hours 4 00perhour 100hours 400unfavorable HansonInc hasthefollowingvariablemanufacturingoverheadstandardtomanufactureoneZippy 1 5standardhoursperZippyat 3 00perdirectlaborhourLastweek 1 550hourswereworkedtomake1 000Zippies and 5 115wasspentforvariablemanufacturingoverhead QuickCheck Hanson sspendingvariance VOSV forvariablemanufacturingoverheadfortheweekwas a 465unfavorable b 400favorable c 335unfavorable d 300favorable QuickCheck Hanson sspendingvariance VOSV forvariablemanufacturingoverheadfortheweekwas a 465unfavorable b 400favorable c 335unfavorable d 300favorable QuickCheck Hanson sefficiencyvariance VOEV forvariablemanufacturingoverheadfortheweekwas a 435unfavorable b 435favorable c 150unfavorable d 150favorable QuickCheck Hanson sefficiencyvariance VOEV forvariablemanufacturingoverheadfortheweekwas a 435unfavorable b 435favorable c 150unfavorable d 150favorable QuickCheck 1 550hours1 550hours1 500hours 3 30perhour 3 00perhour 3 00perhour 5 115 4 650 4 500 ActualHoursActualHoursStandardHours ActualRateStandardRateStandardRate QuickCheck VarianceAnalysisandManagementbyException HowdoIknowwhichvariancestoinvestigate AStatisticalControlChart 1 2 3 4 5 6 7 8 9 VarianceMeasurements FavorableLimit UnfavorableLimit Warningsignalsforinvestigation DesiredValue Exhibit10 9 AdvantagesofStandardCosts Managementbyexception Promoteseconomyandefficiency Simplifiedbookkeeping Enhancesresponsibilityaccounting Emphasisonnegativemayimpactmorale Emphasizingstandardsmayexcludeotherimportantobjectives Favorablevariancesmaybemisinterpreted Continuousimprovementmaybemoreimportantthanmeetingstandards Standardcostreportsmaynotbetimely Invalidassumptionsabouttherelationshipbetweenlaborcostandoutput PotentialProblemswithStandardCosts Standardcostvariancereportsareusuallypreparedonamonthlybasisandareoftenreleaseddaysorweeksaftertheendofthemonth hence theinformationcanbeoutdated Ifvariancesaremisusedasaclubtonegativelyreinforceemployees moralemaysufferandemployeesmaymakedysfunctionaldecisions Laborvariancesmaketwoimportantassumptions First theyassumethattheproductionprocessislabor paced iflaborworksfaster outputwillgoup Second thecomputationsassumethatlaborisavariablecost Theseassumptionsareofteninvalidintoday sautomatedmanufacturingenvironmentwhereemployeesareessentiallyafixedcost Insomecases a favorable variancecanbeasbadorworsethananunfavorablevariance Excessiveemphasisonmeetingthestandardsmayovershadowotherimportantobjectivessuchasmaintainingandimprovingquality on timedelivery andcustomersatisfaction Justmeetingstandardsmaynotbesufficient continualimprovementmaybenecessarytosurviveinacompetitiveenvironment LearningObjective5 Understandhowabalancedscorecardfitstogetherandhowitsupportsacompany sstrategy TheBalancedScorecard Managementtranslatesitsstrategyintoperformancemeasuresthatemployeesunderstandandaccept Performancemeasures TheBalancedScorecard FromStrategytoPerformanceMeasures Exhibit10 11 FinancialHasourfinancialperformanceimproved CustomerDocustomersrecognizethatwearedeliveringmorevalue InternalBusinessProcessesHaveweimprovedkeybusinessprocessessothatwecandelivermorevaluetocustomers LearningandGrowthArewemaintainingourabilitytochangeandimprove PerformanceMeasures Whatareourfinancialgoals Whatcustomersdowewanttoserveandhowarewegoingtowinandretainthem Whatinternalbusi nessprocessesarecriticaltoprovidingvaluetocustomers VisionandStrategy TheBalancedScorecard Non financialMeasures Thebalancedscorecardreliesonnon financialmeasuresinadditiontofinancialmeasuresfortworeasons TheBalancedScorecardforIndividuals Apersonalscorecardshouldcontainmeasuresthatcanbeinfluencedbytheindividualbeingevaluatedandthatsupportthemeasuresintheoverallbalancedscorecard Theentireorganizationshouldhaveanoverallbalancedscorecard Eachindividualshouldhaveapersonalbalancedscorecard Thebalancedscorecardlaysoutconcreteactionstoattaindesiredoutcomes Abalancedscorecardshouldhavemeasuresthatarelinkedtogetheronacause and effectbasis Ifweimproveoneperformancemeasure Anotherdesiredperformancemeasurewillimprove TheBalancedScorecard TheBalancedScorecardandCompensation Incentivecompensationshouldbelinkedtobalancedscorecardperformancemeasures TheBalancedScorecardJaguarExample Employeeskillsininstallingoptions Numberofoptionsavailable Timetoinstalloption Customersatisfactionwithoptions Numberofcarssold Contributionpercar Profit Exhibit10 13 TheBalancedScorecardJaguarExample Employeeskillsininstallingoptions Numberofoptionsavailable Timetoinstalloption Customersatisfactionwithoptions Numberofcarssold Contributionpercar Profit Strategies Results Employeeskillsininstallingoptions Numberofoptionsavailable Timetoinstalloption Customersatisfactionwithoptions Numberofcarssold Contributionpercar Profit Results TheBalancedScorecardJaguarExample Employeeskillsininstallingoptions Numberofoptionsavailable Timetoinstalloption Customersatisfactionwithoptions Numberofcarssold Contributionpercar Profit Results TheBalancedScorecardJaguarExample TheBalancedScorecardJaguarExample Employeeskillsininstallingoptions Numberofoptionsavailable Timetoinstalloption Customersatisfactionwithoptions Numberofcarssold Contributionpercar Profit Results Ifnumberofcarssoldandcontributionpercarincrease profitsincrease AdvantagesofGraphicFeedback Wheninterpretingitsperformance Jaguarwilllookforcontinualimprovement Itiseasiertospottrendsorunusualperformanceifthesedataarepresentedgraphically LearningObjective6 Computedeliverycycletime throughputtime andmanufacturingcycleefficiency MCE Processtimeistheonlyvalue addedtime DeliveryPerformanceMeasures WaitTime ProcessTime InspectionTime MoveTime QueueTime DeliveryPerformanceMeasures WaitTime ProcessTime InspectionTime MoveTime QueueTime Qu
温馨提示
- 1. 本站所有资源如无特殊说明,都需要本地电脑安装OFFICE2007和PDF阅读器。图纸软件为CAD,CAXA,PROE,UG,SolidWorks等.压缩文件请下载最新的WinRAR软件解压。
- 2. 本站的文档不包含任何第三方提供的附件图纸等,如果需要附件,请联系上传者。文件的所有权益归上传用户所有。
- 3. 本站RAR压缩包中若带图纸,网页内容里面会有图纸预览,若没有图纸预览就没有图纸。
- 4. 未经权益所有人同意不得将文件中的内容挪作商业或盈利用途。
- 5. 人人文库网仅提供信息存储空间,仅对用户上传内容的表现方式做保护处理,对用户上传分享的文档内容本身不做任何修改或编辑,并不能对任何下载内容负责。
- 6. 下载文件中如有侵权或不适当内容,请与我们联系,我们立即纠正。
- 7. 本站不保证下载资源的准确性、安全性和完整性, 同时也不承担用户因使用这些下载资源对自己和他人造成任何形式的伤害或损失。
最新文档
- 监理员培训证考试题库及答案
- 湘潭初三中考试卷子及答案
- 连江七中分班考试试卷及答案
- 设备管理知识测试题附答案:涵盖设备新度系数、保养、故障处理等测试卷有答案
- 2025年病历书写管理制度试题及答案
- 智能化仓储材料循环利用-洞察与解读
- 2025贵州习水县招聘城镇公益性岗位19人(4月)考前自测高频考点模拟试题及答案详解(网校专用)
- 河南水安考试题型及答案
- 消费文化与产品再购买频率-洞察与解读
- 2025国考北京市环境监察岗位申论题库含答案
- 浅谈如何做好危化品安全管控工作
- 人工智能技术及应用习题答案题库
- 县中医院妇科重点专科建设汇报
- 坚持人民至上 工会研讨发言
- 美学原理全套教学课件
- 期末复习(课件)新思维英语四年级上册
- 子宫脱垂试题及答案
- GB/T 90.1-2023紧固件验收检查
- 中国政治思想史复习资料
- 2023年度广东省成人高考《英语》(高升本)真题库及答案(单选题型)
- 《中国民间故事》阅读指导课
评论
0/150
提交评论