CHAPTER 9STANDARD COSTING:A MANAGERIAL CONTROL TOOL QUESTIONS FOR WRITING AND DISCUSSION Standard costs are essentially budgeted amounts on a per-unit Unit standards serve as inputs in building Unit standards are used to build flexible Unit standards for variable costs are the variable cost component of a flexible budgeting The quantity decision is determining how much input should be used per unit of out- The pricing decision determines how much should be paid for the quantity of input Historical experience is often a poor choice for establishing standards because the his-torical amounts may include more inefficien-cy than is Engineering studies can serve as important input to standard Many feel that this approach by itself may produce standards that are too Ideal standards are perfection standards, representing the best possible Currently attainable standards are standards that are challenging but allow some Currently attainable standards are often chosen because many feel they tend to mo-tivate rather than Standard costing systems improve planning and control and facilitate product By identifying standards and assessing deviations from the standards, managers can locate areas where change or corrective behavior is Actual costing assigns actual manufacturing costs to Normal costing assigns actual prime costs and estimated overhead costs to Standard costing assigns estimated manufacturing costs to A standard cost sheet presents the standard amount of and price for each input and uses this information to calculate the unit standard Managers generally tend to have more con-trol over the quantity of an input used rather than the price paid per unit of A standard cost variance should be investi-gated if the variance is material and if the benefit of investigating and correcting the deviation is greater than the Control limits indicate how large a variance must be before it is judged to be material and the process is out of Control limits are usually set by judgment although statistical approaches are occasionally The materials price variance is often com-puted at the point of purchase rather than is-suance because it provides control informa-tion D A materials usage variance can be caused by factors beyond the control of the production manager, , purchase of a lower-quality material than D Using higher-priced workers to perform lower-skilled tasks is an example of an event that will create a rate variance that is Some possible causes of an unfavorable labor efficiency variance are inefficient labor, machine downtime, and poor quality Part of a variable overhead spending va-riance can be caused by inefficient use of overhead A This variance, assuming that variable overhead costs increase as labor usage in-creases, is caused by the efficiency or inefficiency of labor Fixed overhead costs are either committed or The committed costs will not differ by their very Discretionary costs can vary, but the level the company wants to spend on these items is decided at the beginning and usually will be met unless there is a conscious decision to change the predetermined The volume variance is caused by the actual volume differing from the expected volume used to compute the predetermined stan-dard fixed overhead If the actual vo-lume is different from the expected, then the company has either lost or earned a contri-bution The volume variance signals this outcome, and if the variance is large, then the loss or gain is large since the vo-lume variance understates the The spending variance is more This variance is computed by comparing ac-tual expenditures with budgeted expendi- The volume variance simply tells whether the actual volume is different from the expected
您好！疑问：输入标题的内容百度的每一个问题，搜索找到，将相关的内容或答案。也许你要辛苦一点，但对学习或考试，这样的做法是非常有效的啊！这是我经常使用的方法，效果非常好。真不明白这个问题，进行交流和讨论。
答案A收益30000
按会计准则的规定，交易性金融资产的计量必须采用公允价值模式，取得时应按其本身的公允价值入账，而不是按取得成本入账。（650 000+100 000）-720 000=30 000（元）
