aStandard costing, also known as the standard cost accounting, is an important part of management accounting in the west. It refers to on the basis of standards set by the cost in advance, using the compariment between standard costing and actual costing, calculation of cost differ in calculat...
a但无论是身体健康还是身心健康对于每个人来说都是十分重要的。 But regardless of is the health or the physical and moral integrity regarding each person all is extremely important.[translate] aMama left a note Mama留下笔记[translate] ait makes the variance between the standard and actual cost much...
The standard cost estimate for a material is normally created at the beginning of each fiscal year. In Cost Object Controlling, a standard cost is a predetermination of what the cost should be. This means that actual cost should not exceed standard cost. When variances are determined in the p...
实际正常和标准成本法ActualNormalandStandardCosting
which was RMB 21537.8 Yuan.About 53.7% of standard cost for item of basic public health service was higher than actual cost.Conclusions There are many factors which associate with the result of the actual cost.The health center should improve the efficiency and reduce the level of resource ...
actual expected standard cost 英 [ˈæktʃuəl ɪkˈspektɪd ˈstændəd kɒst] 美 [ˈæktʃuəl ɪkˈspektɪd ˈstændərd kɔːst]实际预期标准...
company’s actual costs were higher, then the company would have anunfavorable variance. These variances can be drilled down to find specifically where in the manufacturing process theactual costdifferences lie between standard and actual; for instance, labor cost variances, material cost variances, ...
Actual cost based TP allow for a flexible adjustment of the trade decision to the realization of marginal costs but lead to under-investment and under-trade. Standard cost based TP provide excellent investment incentives but loose flexibility. Which of both TP regimes is superior thus depends on ...
实际、正常和标准成本法 Actual, Normal, and Standard Costing n 实际成本法 – 记录发生的所有实际成本,更加准确,信息 滞后,在不同期间的单位成本会波动 n 正常成本法 – 直接材料和直接人工采用实际成本,采用预 定间接费用分摊率分摊间接费用 nActual costing – record actual cost for all cost, more accurat...
Standard cost set up.───建立标准成本. Comparison and analysis of actual & standard cost.───实际成本 和 标准成本的比较和分析. Because the actual cost is less than standard cost, the variance is favorable.───因为实际成本比标准成本更少, 方差是有利的. IV. Perform the standard cost ma...