[经管营销]标准成本.ppt

标准成本系统介绍 目 录 标准成本定义 标准成本是通过精确的调查、分析与技术测定而制定的，用来评价实际成本、衡量工作效率的一种预计成本。 标准成本法是把生产过程开始之前的事前计划、生产过程进行中的事中控制和生产过程完成之后的事后计算和分析有机结合起来的一种成本计算方法。 Standard costing means assigning the expected, budgeted costs to the goods manufactured, the goods in inventory, and the goods sold. In other words, the amounts assigned are the costs that should occur when manufacturing products. 标准成本定义 标准成本一词准确地讲有两种含义： 一种是指“单位产品的标准成本”，它是根据产品的标准消耗量和标准单价计算出来的。  单位产品标准成本=单位产品标准消耗量×标准单价 另一种含义是指“实际产量的标准成本”，它是根据实际产品产量和成本标准计算出来的，即： 　　标准成本=实际产量×单位产品标准成本 标准成本的分类 按其制定所依据的生产技术水平和经营管理水平可以分为理想标准成本和正常标准成本。 理想标准成本是指在最优的生产条件下，利用现有的规模和设备能够达到的最低成本。 正常标准成本是切实可行的标准，通过努力是可以达到的。 从具体数量上看，正常的标准成本应大于理想标准成本。它具有客观性和科学性、现实性、激励性、稳定性等特点。 标准成本的分类 按适用期划分可以分为现行标准成本和基本标准成本。 现行标准成本是指根据其适用期间应该发生的价格、效率和生产经营能力利用程度等预计的标准成本。 基本标准成本是指一经确定，只要生产的基本条件无重大变化，就不予变动的一种标准成本。 现行标准成本可以成为评价实际成本的依据，也可以用来对存货和销货成本计价。 基本标准成本与各期实际成本对比，可以反映成本变动的趋势。 标准成本系统主要作用 标准成本系统的基本框架 Capitalizable Inventoriable Costs Costs associated with production should be included in inventoriable costs, including direct expenditures for labor, the purchase of goods bought for resale, and of materials and components used in the production of finished goods, other direct expenditures which can be identified specifically as having been incurred in acquiring inventory or bringing it to its existing condition and location, and all indirect production expenses which can be identified specifically as having been incurred in bringing the inventory to its existing condition. Include in Inventory Costs Cost of raw materials and finished goods purchased, including vendor rebates and credits Material overhead associated with material purchases, including Procurement, Receiving/ Inspection, Customs/ Duties and Freight-In (-assumed to be all freight other than shipment costs to external customers) Cost of indirect materials used in support of production or the production facilities operations Direct labor costs, including employer paid fr