,Click to edit Master text styles,Second level,Third level,Fourth level,Fifth level,Company Logo,#,Click to edit Master title style,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,包括计算标准成本和成本差异、分析差异原因,包括责任中心的划分和标准成本的制定；是标准成本系统的根基所在,包括业绩评价和激励与约束机制,前馈控制,核算功能,反馈控制,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,相关部门：财务部、采购部,直接材料标准成本直接材料数量标准,直接材料价格标准,直接材料,Company Logo,直接人工,相关部门：财务部、生产部、人事部,直接人工标准成本标准工时,标准工资率,标准工资率标准工资总额,标准总工时,标准成本制定,Company Logo,标准成本制定,制造费用,制造费用标准分配率制造费用预算总额标准总工时,制造费用标准成本制造费用标准分配率标准工时,相关部门：财务部、生产部、工程部、物料部、质量部,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$80,K,期初存货为零,3年销售量分别为30,K，20K，40K，,销售单价为每个$25,每年产量均为30,K,固定制造费用为150,K（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