CHAPTER 9. STANDARD COSTING: A MANAGERIAL CONTROL TOOL QUESTIONS FOR WRITING AND DISCUSSION 1. Standard costs are essentially . Solution Manual, Managerial Accounting Hansen Mowen 8th Editions_ch 1 – Free download as PDF File .pdf), Text File .txt) or read online for free. Solution Manual, Managerial Accounting Hansen Mowen 8th Editions_ch 15 – Free download as PDF File .pdf), Text File .txt) or read online for free.
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LO 1Total cost TC equation manajrmen Repeat processLO 3 Tell how unit standards are set; whystandard costing systems are adopted. Total VariableOverhead VarianceTotal overhead variance is the differencebetween actual and applied variable overhead.
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Attainablestandards can be achieved underefficient operating conditions. Increase or decreasein these items is beyond control ofmanagers. The EOQ model willcompute the cheapestbatch order size. DefinitionIs a demand-pullmanufacturing system thatrequires goods to be pulledthrough the system by presentdemand. Discuss JIT inventory management.
Thomson, the Star Logo, andSouth-Western are trademarks used herein under license. State the purpose of a standard cost sheet. DefinitionTell the amount of input thatshould be used per unit ofoutput.
Ideal standards only work underperfect conditions. DefinitionIs the limitation ofresources or productdemand. DefinitionIs a model that calculates thebest quantity to order orproduce. Fixed OverheadVolume VarianceFixed overhead volume variance measures theeffect of actual output differing from outputused to compute predetermined standard fixedoverhead rate.
How much should be ordered produced? Does not mean good orbad!
Safety StockSafety stock provides a buffer to reorder point. Economic OrderQuantity LO 1 6.
LO 1EOQ equation Describe the traditional inventorymanagement model. Itincludes things such as indirectmaterials, indirect labor, electricitymaintenance, etc.
Subordinate everything to decision made in 2 above4. LO 4Purchasing agent Prepare journal entries for variances Appendix. akuuntansi
Total CostTotal cost looks at all inventory costs. It includesthings such as salaries, depreciation,taxes, and insurance. DefinitionAre those constraintswhose available resourcesare fully utilized.
Akuntansi Manajemen Edisi 8 oleh Hansen & Mowen Bab 14
LO 2promote product quality. DefinitionTell the amount that should bepaid for the quantity of inputused.
Increase ordecrease in these items is beyondcontrol of managers. Variable OverheadEfficiency VarianceVariable overhead efficiency variancemeasures change in manahemen overheadconsumption because relies on direct labor. Post on May views. When should the order beplaced setup done?
Enter the order quantityinto the TC equation in BackgroundThe total cost TC formula includes thefollowing: Published on Nov View Download If variances akuntqnsi significant, that isif they are beyond our controllimits, they should be investigatedif it is cost beneficial to do so.