Principles of Managerial Accounting · 免费预览
标准成本是如何制定的以及为什么要制定标准成本
标准成本是依据工程分析和价格分析审慎预先确定的单位成本目标，用作差异分析、存货计价和定价的基准。
1. What a standard cost is
What a standard cost is
2. Setting standards
Setting standards
3. Ideal versus currently attainable standards
Ideal versus currently attainable standards
4. Standards in the system
Standards in the system
5. Standard cost definition
What is a standard cost? Use the figures from the worked example in this lesson and state the result in the requested units.
6. Materials standard components
Which two components make up a direct materials standard?
7. Ideal standard drawback
What is the chief drawback of ideal standards for performance evaluation?
8. Labor rate standard source
Where does the labor rate standard come from?
9. Quantity standard source
The materials quantity standard comes from ____ specifications of what the product should use. One word.
10. Standard cost synonym
A standard cost is also called a ____ cost, a predetermined cost used to value inventory and measure variances. One word.