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Lecture Cost management: A strategic emphasis - Chapter 15: Operational performance measurement: Indirect-cost variances and resource-capacity management

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In this chapter, the learning objectives are: Distinguish between the product-costing and control purposes of standard costs for manufacturing (factory) overhead, calculate and properly interpret standard cost variances for overhead using flexible budgets, record overhead costs and associated standard cost variances,...

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Chapter Fifteen Operational Performance Measurement: Indirect-Cost Variances and Resource- Capacity Management McGraw­Hill/Irwin Copyright © 2013 by The McGraw­Hill Companies, Inc. All rights reserved. Learning Objectives • Distinguish between the product­costing and control purposes of standard costs for manufacturing (factory) overhead • Calculate and properly interpret standard cost variances for overhead using flexible budgets • Record overhead costs and associated standard cost variances • Apply standard costs to service organizations 15- 2 Learning Objectives (continued) • Analyze overhead variances in a traditional activity­based cost (ABC) system • Understand decision rules that can be used to guide the variance­investigation decision • Formulate the variance­investigation decision under uncertainty (Appendix) 15- 3 Manufacturing (Factory) Overhead Costs: Examples Variable Overhead Fixed Overhead Energy costs Indirect materials Indirect labor Equipment repair and maintenance Factory managers’ salaries Plant and equipment depreciation Plant security guards Insurance and property taxes for factory building and equipment 15- 4 Standard Variable Overhead Costs: Product Costing vs. Control (Exhibit 15.1) Variable OverheadCost Product Costing & Cost Control = SQ × SP Activity Variable (e.g., DLHs) SQ = Standard allowed DLHs for units produced; SP = Standard variable overhead cost/DLH 15- 5 ... - tailieumienphi.vn 1084970

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