《成本与管理会计（英文）》课件-The Concept of Standard Costing

CostandManagement

AccountingTheConceptofStandard

CostingTerminologyEnglishChineseStandard

cost标准成本predeterminedunit

cost预定单位成本Inventory

valuation存货估价Ideal

standard理想的标准成本Attainable

standard正常的标准成本Current

standard基本的标准成本Staff

motivation员工激励control

system控制系统CostandManagement

AccountingWhatisStandard

Costing?Standard

costAstandardcostisacarefullypredeterminedunitcostwhichispreparedforeachcost

unit.Standard

costingAcontrolsystemdesignedtoenablethedeviationsfrombudgettobeanalysedindetail,thusenablingcoststobecontrolledmoreeffectively.CostandManagement

AccountingWhatisStandard

Costing?Ifweproducelightbulbsandweplantoproduce10,000lightbulbsat$2per

lightbulbOurBudgetedcostsare:$20,000OurStandardCostperunitis:

$2Ifweactuallyproduce12,000lightbulbs,ourstandardcostoftotaloutputwould

be:12,000*$2=

$24,000CostandManagement

AccountingWhyStandard

Costing?04Benefit05Accounting

methodtovaluationCostandManagement

Accounting010203Motivating

andrewarding

staffThepreparation

ofbudgetsControlling

theorganisationInventory

valuationTypesofstandardcostIdealStandardAttainableStandardCurrentstandard0102CostandManagement

Accounting03TypesofstandardcostIdeal

standardAstandardattainedunderthe‘mostfavourable’operatingconditions,noallowanceforanywaste,scrap,idletimeorproduction

stoppage.Thistypeofstandardisnormallyunrealisticorunattainableinreality;staffcouldbedemotivatedbecausesuchtargetssetwouldrarelybe

achieved.CostandManagement

AccountingTypesofstandardcostAttainable(orexpected)

standarde.g.astandardthatcouldbeachievedbystaff,givenareasonable(notperfect)levelofeffortfrom

them.Someallowanceswouldbemadefordelaysorinefficienciesthatareexpectedtooccurduringproductionordeliveryofa

service.CostandManagement

AccountingTypesofstandardcostCurrent

standardAstandardbasedoncurrentandexistingoperating

conditions.Managementmustcontinuallyattempttoimprovecostandefficiencylevelsbythecontinualintroductionofattainable(orexpected)standards(asexplained

above).CostandManagement

AccountingCase

studyLackofprecisionanddetail,lossof

benefits.不精不细，

效益流失。CostandManagement

AccountingQuick

CheckAstandardcost

istheactualcostofaunitof

production.abudgetfortheproductionofoneunitofaproductor

service.usefulincalculatingequivalent

units.theaveragecostwithinthe

industry.CostandManagement

AccountingSummaryTheConceptofStandard

CostingStandardCosting:Astandardcostisacarefullypredeterminedunitcostwhichispreparedforeachcost

unit.BenefitofStandardCosting:Thepreparationofbudgets;Controllingtheorganisation;Inventoryvaluation;Accountingmethodtovalu