Isn t the difference in variable manufacturing costs caused by poor distribution rates?

The formula for variable manufacturing expense cost variance is:

Variable Manufacturing Cost Variance = Actual Variable Manufacturing Cost under Actual Production Standard Variable Manufacturing Cost under Actual Production = Actual Labor Hours Variable Manufacturing Cost Actual Allocation Rate Standard Labor Hours Standard Allocation Rate of Variable Manufacturing Costs = (Actual Labor Hours Standard Labor Hours Under Actual Output) Standard Allocation Rate of Variable Manufacturing Costs + (Actual Allocation Rate of Variable Manufacturing Costs Standard Allocation Rate of Variable Manufacturing Costs) Actual Labor Hours = Variable Manufacturing Cost Efficiency Difference + [[Variable Manufacturing Cost Variance]] 1) Variable Manufacturing Cost Efficiency Difference.

The difference in the efficiency of variable manufacturing costs is the difference in the amount of variable manufacturing costs, which is the difference in cost caused by the actual consumption of man-hours out of the standard. It is calculated as follows:

Variable Manufacturing Cost Efficiency Difference = (Actual Man-hours Under Actual Output Standard Man-Hours Under Actual Output) Standard Allocation Rate of Variable Manufacturing Costs In the formula, man-hours can be both man-hours and machine-hours, depending on the allocation method of variable manufacturing costs; Standard working hours refer to the standard total working hours under actual output.

2) Variable manufacturing cost variance.

The difference in variable manufacturing cost is the difference in variable manufacturing cost, which is the cost difference caused by the actual cost of variable manufacturing cost or time out of standard, also known as the difference in the distribution rate of variable manufacturing cost. It is calculated as follows:

Variable Manufacturing Cost Variance = (Variable Manufacturing Cost Actual Allocation Rate Variable Manufacturing Cost Standard Allocation Rate) Actual man-hours under actual output.

Variable manufacturing expenses.

Allocation rate = total variable manufacturing expenses The sum of production hours (or production workers' wages) of various products The cost of products completed this month = the cost of products at the beginning of the month + the expenses incurred this month - the cost of products at the end of the month, the cost of products per unit = the total cost of finished products The number of items that have been completed and put into storage this month. Variable manufacturing cost refers to the dependence (or cost habit) between manufacturing cost and the quantity of production of the product, which is proportional to the change of output and sales.

The part of the manufacturing cost that changes.

The standard manufacturing cost allocation rate is one of the bases for formulating the standard cost. Since manufacturing costs cannot be directly attributed to the processed product, a predetermined allocation rate is required to allocate manufacturing costs to products or other cost objects. Under the standard cost accounting system, it is obtained by dividing the total budget of manufacturing expenses by the total number of standard labor hours (or standard machining hours), because manufacturing expenses include two parts: variable costs and fixed costs, so for accurate calculation, the standard manufacturing cost allocation rate can also be divided into standard variable manufacturing cost allocation rate and standard fixed manufacturing cost allocation rate.

Expand your knowledge

The so-called accounting is to unify the various economic operations useful to an enterprise into a unit of measurement.

Through a series of procedures such as bookkeeping, accounting, and reporting, it provides economic information that reflects the financial status and operating results of the enterprise.

Accounting is based on currency as the main unit of measurement, and special methods are used to conduct a noison on enterprises and institutions.

or economic activities of other economic organizations.

An economic management activity that is continuously and systematically reflected and supervised. Specifically, accounting is the accounting and supervision of the economic activities of a certain entity, and providing accounting information to relevant parties.

Basic features: 1. It has the following five basic characteristics:

2. Accounting is an economic management activity.

3. Accounting is an economic information system.

4. Accounting uses currency as the main unit of measurement.

5. Accounting has the basic functions of accounting and supervision.

6. Accounting uses a series of specialized methods.

Jujube ulnar skin is correct].

Answer] . Analysis of the dilemma: The main assessment point of this question is the meaning of the difference in the cost of changing the stool.

Variable Manufacturing Cost Variance = Actual Man-Hours (Variable Manufacturing Cost Actual Allocation Rate - Variable Manufacturing Cost Standard Allocation Rate).

Answer] :d Analysis] The difference in efficiency of variable manufacturing costs refers to the amount of actual working hours that deviate from the standard and are calculated and determined according to the standard hourly cost rate. The standard working hours here refer to the standard working hours calculated based on the actual output.

Summary. The variance in variable manufacturing costs is mainly due to the difference in usage and ** variance. The difference is divided into direct material difference, direct labor wage rate difference and variable manufacturing cost difference.

Therefore, indirect material ** changes will cause changes in manufacturing costs and cost differences.

There is a certain correlation between the efficiency of variable manufacturing costs, the cost difference and the total difference, and the relationship includes:

Pro, wait a minute, I'll sort out the answer for you It takes some time to type, please be patient The reason for the difference in manufacturing costs is mainly due to the difference in dosage and ** difference. The difference is divided into direct material difference, direct labor wage rate difference and variable manufacturing cost difference. Therefore, the change of indirect material will cause a difference in manufacturing cost.

Mine is still satisfied, dear

Answer]: a, b, d

The difference in variable manufacturing cost efficiency is due to the fact that the actual working hours are detached from the standard and quiet working hours, and the increase in the number of expenses caused by the overworking hours is similar to the difference in labor efficiency. It mainly includes poor working environment, insufficient experience of workers, poor labor mood, too many new workers, improper selection of machines or tools, more equipment failures, improper production planning and loss, and too little output scale to give full play to the advantages of economic batches. This is primarily the responsibility of the production department, but it is not absolute, for example, poor material quality can also affect production efficiency.

Dear friends, the difference in manufacturing cost refers to the difference between the actual manufacturing cost incurred to complete the actual output or work volume and the manufacturing cost and empty use allocated according to the standard. The formulation of the standard cost of manufacturing expenses is carried out by changing the two parts of manufacturing costs and fixed manufacturing costs according to their cost characteristics, so the calculation and analysis of the difference in manufacturing costs must also be carried out separately.

Answer]: a, b, c

The difference in variable manufacturing cost efficiency is similar to the difference in labor efficiency because the actual working hours are separated from the standard working hours and the cost is increased due to the additional labor hours. The main factors include poor working environment, inexperienced workers, poor labor mood, too many new workers, improper selection of machines or tools, more equipment failures, improper production planning, and too little output scale to give full play to the advantages of economic batches. Overtime or the use of temporary workers is one of the reasons for the difference in direct labor pay rates.