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Ca chap 13 standard costing&variance analysis(2)

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Standard Costing And Variance Analysis Chapter 13
Standard Costing ,[object Object],[object Object],[object Object]
[object Object],[object Object],[object Object],[object Object]
Standard ,[object Object],[object Object]
Standard Cost ,[object Object],[object Object]
Objectives Of Standard Costing ,[object Object],[object Object],[object Object],[object Object]
Establishing A System Of Standard Costing ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Need For Standards ,[object Object],[object Object],[object Object],[object Object],[object Object]
Application Of Standard Costing ,[object Object],[object Object],[object Object],[object Object],[object Object]
Advantages Of Standard Costing ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Limitations Of Standard Costing ,[object Object],[object Object],[object Object],[object Object]
Variance Analysis ,[object Object],[object Object],[object Object]
Classification Of Variances ,[object Object],[object Object],[object Object],[object Object]
Functional Basis
Measurement Basis
[object Object],[object Object]
Result basis
Material cost variance ,[object Object],[object Object]
Material price variance ,[object Object],[object Object],[object Object]
Material Usage Variance ,[object Object],[object Object],[object Object]
Material Mixture Variance ,[object Object],[object Object],[object Object],[object Object]
Material Yield Variance ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Material Sub-usage Variance ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
[object Object],[object Object],[object Object]
Labour Rate Variance ,[object Object],[object Object]
Labour Efficiency Variance ,[object Object],[object Object]
Labour Idle Time Variance ,[object Object],[object Object],[object Object]
Labour Yield Variance ,[object Object],[object Object]
Labour Mix Variance ,[object Object],[object Object],[object Object],[object Object]
[object Object],[object Object],[object Object],[object Object],[object Object]
Variable overhead variance ,[object Object],[object Object],[object Object]
[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Net or overall variable overhead variance ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Variable overhead expenditure variance ,[object Object],[object Object]
Fixed overhead variance ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Expenditure Variance ,[object Object],[object Object],[object Object],[object Object]
Volume variance ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Efficiency variance ,[object Object],[object Object],[object Object],[object Object]
Capacity variance ,[object Object],[object Object],[object Object],[object Object]
Calendar variance ,[object Object],[object Object],[object Object]
[object Object],[object Object],[object Object]
Sales Value Variance ,[object Object],[object Object],[object Object]
Sales price variance ,[object Object],[object Object],[object Object]
Sales Volume Variance ,[object Object],[object Object]
[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Variances Based On Profits ,[object Object],[object Object],[object Object],[object Object]
Sales margin variance due to the selling price ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Sales margin variance due to the volume of sales ,[object Object],[object Object],[object Object],[object Object],[object Object]
Sales margin variance due to sales mixture ,[object Object],[object Object],[object Object],[object Object]
Sales margin variance due to sales quantities ,[object Object],[object Object]
Efficiency ratio ,[object Object],[object Object],[object Object]
Activity ratio ,[object Object],[object Object],[object Object]
Calendar ratio ,[object Object],[object Object]
Capacity usage ratio ,[object Object],[object Object]
Capacity utilization ratio ,[object Object],[object Object],[object Object]

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Ca chap 13 standard costing&variance analysis(2)

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