Principles of Managerial Accounting · 免费预览
计算与评价人工成本差异
人工成本差异分为工资率差异和人工效率差异：前者源于实际支付的工资高于或低于标准工资，后者源于实际使用工时多于或少于标准工时，从而将工资谈判与劳动力生产率区分开来。
1. Mirroring the materials split
Mirroring the materials split
2. The formulas
The formulas
3. Reading the causes
Reading the causes
4. Interaction with materials variances
Interaction with materials variances
5. Rate variance formula
Which formula computes the labor rate variance?
6. Rate variance computation
5,400 hours are worked at 20.50 dollars against a 20.00 dollar standard rate. Compute the rate variance.
7. Standard hours allowed
The standard is one hour per unit, and 5,000 units are produced. Compute standard hours allowed.
8. Efficiency variance computation
Actual hours are 5,400 against 5,000 standard hours allowed, at a 20.00 dollar standard rate. Compute the efficiency variance.
9. Efficiency variance synonym
The labor efficiency variance is also called the labor ____ or usage variance. One word.
10. Rate variance synonym
The labor rate variance is also called the labor wage or ____ variance. One word.