= $6,630
Quantity variance $800 unfavorable
Price variance $170 favorable
10-19
Quick Check
Zippy
Recall that the standard quantity for 1,000 Zippies is 1,000 × 1.5 pounds per Zippy = 1,500 pounds.
Hanson’s materials quantity variance (MQV) and Hanson’s materials price variance (MPV) for last week was：？
10-18
Quick Check
Zippy
Standard Quantity Actual Quantity
Materials price variance
MPV = (AQ × AP) – (AQ × SP) = AQ(AP – SP) = 210 kgs ($4.90/kg – $5.00/kg) = 210 kgs (– $0.10/kg) = $21 F
10-15
Responsibility for Materials Variances
Standard Rate per Hour
Standard Hours per Unit
通常使用单一的 标准工资率反映企业
多种工资标准.
确定单个产品耗费 的人工小时
10-5
Setting Variable Manufacturing Overhead Standards 制定变动制造费用标准
Price Standard
You purchased cheap material, so my people had to use more of it.
Your poor scheduling sometimes requires me to rush order materials at a
higher price, causing unfavorable price variances.
Quantity Standard
预计制造费用 分配率
$ per activity.
耗费作业量的 多少机器小时或者
人工小时.
10-6
The Standard Cost Card 标准成本卡
Inputs
A
Standard Quantity or Hours
B
Standard Price
or Rate
上个月，Glacier一共采购了210公斤纤维制作2,000件大衣，材料耗费 $1,029
10-11
Materials Variances Summary
Standard Quantity ×
Standard Price
200 kgs. ×
$5.00 per kg.
= $1,000
Actual Quantity ×
10-9
Price and Quantity Variances
价格差异 (Actual price – Standard Price) × Actual quantity used
数量差异 (Actual quantity used – standard quantity allowed
for actual output) × Standard price
10-3
Setting Direct Materials Standards 制定直接材料标准成本
Standard Price per Unit
Standard Quantity per Unit
确定了运费和 折扣之后的标准
价格.
入库领料单上的耗费 原材料数量
10-4
Setting Direct Labor Standards 制定直接人工标准
×
×
parkas = 200 kgs
$5.00 per kg.
$5.00 per kg.
210 kgs. ×
$4.90 per kg.
= $1,000
= $1,050
= $1,029
Quantity variance $50 unfavorable
Price variance $21 favorable
Production Manager
Purchasing Manager
10-17
Quick Check
Hanson Inc. 购买下列直接材料用于生产产品，标准 成本资料如下
1.5 pounds per Zippy at $4.00 per pound
上周，一共购买了1,700磅原材料，用于生产1000个 Zippies，材料成本为$6,630
the purchasing manager’s performance.
10-16
Responsibility for Materials Variances
I am not responsible for this unfavorable materials
quantity variance.
The material quantity (usage) variance is the difference between the standard cost of the material that should have been used and the standard cost of the material that was used
直接材料总差异是指实际产出耗费成本与在相同产出水平下应该 耗费的成本差异，分为以下两个子差异
The material price variance is the difference between what the material did cost and what should have cost
10-14
Materials Variances: Using the Factored Equations
Materials quantity variance
MQV = (AQ × SP) – (SQ × SP) = SP(AQ – SQ) = $5.00/kg (210 kgs – (0.1 kg/parka 2,000 parkas)) = $5.00/kg (210 kgs – 200 kgs) = $5.00/kg (10 kgs) = $50 U
Quantity standards 用量标准：确定生产 和服务投入生产资料的
多少
Price standards 价格标准：确定支付 单位产品生产投入的
价钱
Examples: McDonald’s, hospitals, construction, and manufacturing companies.
10-13
Materials Variances Summary
Standard Quantity ×
Standard Price
200 kgs. ×
$5.00 per kg.
= $1,000
Actual Quantity ×
Standard Price
Actual Quantity ×
Actual Price
Copyright © 2012 by The McGraw-Hill Companies, Inc. All rights reserved.
10-2
Standard Costs 标准成本
In managerial accounting, two types of standards are commonly used.
Standard Price
210 kgs. ×
$5.00 per kg.
= $1,050
Actual Quantity ×
Actual Price
210 kgs. ×
$4.90 per kg.
= $1,029
Quantity variance $50 unfavorable
Price variance $21 favorable
10-12
Materials Variances Summary
Standard Quantity Actual Quantity
×
×
Standard Price
Standard Price
Actual Quantity ×
Actual Price
200 kgs.
210 kgs.
0.1 kg per parka 2,000
10-10
Materials Variances – An Example
Glacier has the following direct materials standard for the fiberfill 纤维 in
its mountain parka（登山衣）.
0.1 kg. of fiberfill per parka at $5.00 per kg.
Price Variance
价格差异
Difference between actual price and standard price
10-8
Direct Materials Variance
Direct-Materials Total Variance is the difference between what the output Actually cost and what it should have cost, in terms of material. It can be Divided into the following two sub-variance