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Costing formulae-成本公式

Management Performance Estimate

Page Name

Material price variance材料价格差异

Material usage variance 原料用量差异

Labour rate variance 人工工资率差异

Labour efficiency variance 人工效率差异

Variable overhead expenditure variance

Variable overhead efficiency variance

Material yield variance 原料效率差异

Material mix variance 原料成分差异

Labour mix variance 人工搭配差异

Logic

(Actual quantity of material purchased X standard price )- Actual cost of material purchased

(Actual production X standard material cost per unit )-(Actual material used X standard cost per unit of material) (Actual hours paid X standard labour rate per hour )-(actual hours paid X actual direct labour rate per unit) (Actual production in standard hours X standard direct labour rate per hour)-(actual direct labour hours X standa (Actual hours worked X standard variable production overhead absorption rate per hour)-actual overhead cost inc (Actual hours worked X standard variable production overhead absorption rate per hour)-(actual production in st (Standard output for actual input-actual output)X standard cost per unit of output )

(Actual material input X Standard cost per unit)-(actual total material input in standard proportions X standard co (Actual hours worked - Budget hours worked for the output produced ) X (Standard weighted average cost per h

nit of material)

our rate per unit)

labour hours X standard direct labour rate per hour)

actual overhead cost incurred

(actual production in standard hours X standard variable overhead absorption rate per hour ) oportions X standard cost per unit)

ghted average cost per hour worded -standard cost per hour worked)