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  • Welcome welcome. Cost accounting and performance measurement. We're just continuing on with

  • fun and exciting stuff. Quick review. Don�t forget to do your homework. Do one question

  • at a time, check the answer, one question, and check the answer. Make sure you understand

  • the key concepts. If you need homework help go to the homework help line, right online.

  • We can help you there. Otherwise, just keep powering through the material. Were looking

  • at cost accounting and performance measurement, actually a pretty exciting and interesting

  • section. You may recall from the previous section we talked about manufacturing costs.

  • And we said with manufacturing costs, weve got direct materials, direct labor and factory

  • overhead, manufacturing overhead. Materials, labor and overhead. Now, we said material

  • and labor together are called what? Prime costs. And labor and overhead were called

  • what? Conversion costs. Good. Now, with materials, those are the materials that become an integral

  • part of the product. What can go wrong with materials? You either paid too much per pound

  • or you use too many pounds. Now let�s think about it logically. You paid too much...who

  • messed up? Purchasing or production? That would be purchasing. If you use too many pounds,

  • who messed up? Purchasing or production? That would be production. Alright. Direct labor.

  • With labor, that was the labor directly to convert a raw material to a finished good.

  • That was the labor that became an integral part of the product. Now what can go wrong

  • with labor? You pay too much, or you use too many hours, which is efficiency. Now as far

  • as paying too much, let's see. Is that personnel or production? That would be personnel. What

  • about efficiency? You use too many hours in the factory. That would be production. Now,

  • in looking at this, remember, weve also got our overhead. What is overhead? All other

  • factory costs except direct materials, direct labor, indirect materials, indirect labor,

  • factory insurance, rent, utilities, electricity, air conditioning, depreciation, property tax...everything

  • else in the factory except materials and labor. With materials and labor, with overhead rather,

  • what can go wrong? Here�s my little trick. What is four plus three? Even my videographer

  • goes, �Seven!� Right? S-E-V....spending, efficiency, volume. Spending, efficiency,

  • volume. And this is four plus three, S-E-V, spending, efficiency. With spending what does

  • it mean? Well, spending has both fixed and variable. In other words, you spent too much

  • on fixed overhead, like the rent, you spent too much on variable, like electricity. Efficiency...that

  • is all variable because it�s like electricity. Volume deals with production volume, production

  • capacity. This is fixed. So you can see that were going to have some fixed and variable

  • variances here in overhead. These are not too bad. These are ugly. Alright, you might

  • remember from school, or, �I don't even get this stuff.� Well, hopefully at the

  • end of lecture it makes a little more sense. So we got materials, labor and overhead. The

  • whole purpose of this first part of the section is, �Dude,� �What?�, �Dude! Who�s

  • got my car?� �Dude! What could go wrong?� The purpose of this is to aid in budget process,

  • pinpoint trouble areas and evaluate performance. It says in your notes in setting goals for

  • the efficient production of inventory, companies established standards for the components for

  • the components that determine materials labor and overhead. At the end of the period, these

  • standards are compared actual with variances in order to figure. So were going to compare

  • actual and standard, standard allowed for actual in some case and were going to look

  • at the differences or variance to see what went wrong. The main thing is you want to

  • not give the finger, but point the finger good job, bad job, good job, bad job, so we

  • got to go out here and say if this is good, �Hey purchasing! Good job!� But here�s

  • the problem: maybe they did a good job in purchasing when they bought cheaper materials,

  • but maybe they were so cheap that it took us more materials to get the quantity we needed.

  • So weve got to look not only at these but at the total variance as well. Same thing

  • here. We hired cheaper people, but they're lazy, they don't work as much, so it took

  • them longer to do it. We have to look at the total variances as well. So as we go through

  • this variance analysis, were trying to evaluate and see what can go wrong and who's

  • responsible. Who�s responsible? Purchasing production purchasing production. What could

  • go wrong? You pay too much, you use too many hours. What could go wrong? We spent too much,

  • were less efficient, and our production capacity is down. This one really means that

  • the factory stood idle for a while, like our...let�s say we can produce 100,000 units and we only

  • produce 90,000 units. What does that say? It says that we wasted production ability

  • of 100,000. Our production volume variance our production volume was down. That�s a

  • problem. Alright. Look at your notes on the first page there.

Welcome welcome. Cost accounting and performance measurement. We're just continuing on with

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B1 中級

原価計算、材料と労働力の差異 (Cost Accounting, Material and Labor Variances)

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    陳虹如 に公開 2021 年 01 月 14 日
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