ffdcea689ff25928868bb573944c9503.ppt
- Количество слайдов: 69
Chapter 10
Managing Costs
Management by Exception
Setting Standards
Participation in Setting Standards
Perfection versus Practical Standards: A Behavioral Issue
Perfection versus Practical Standards: A Behavioral Issue
Use of Standards by Service Organizations
Cost Variance Analysis
A General Model for Variance Analysis
A General Model for Variance Analysis
A General Model for Variance Analysis
Standard Costs
Material Variances
Material Variances
Material Variances
Material Variances
Material Variances
Material Variances
Material Variances
Material Variances
Material Variances
Material Variances Summary
Material Variances
Material Variances
Material Variances
Material Variances
Isolation of Material Variances
Standard Costs
Labor Variances
Labor Variances
Labor Variances
Labor Variances
Labor Variances
Labor Variances
Labor Variances
Labor Variances
Labor Variances
Labor Variances Summary
Significance of Cost Variances
Statistical Control Chart
Behavioral Impact of Standard Costing
Controllability of Variances
Interaction among Variances
Standard Costs and Product Costing Standard material and labor costs are entered into Work-in-Process inventory instead of actual costs. Standard cost variances are closed directly to Cost of Goods Sold.
Advantages of Standard Costing
Criticisms of Standard Costing
The Balanced Scorecard
End of Chapter 10
ffdcea689ff25928868bb573944c9503.ppt