Standard_Costing_and_Variance_Analysis
管理会计发展历史演进
管理会计发展历史演进2019-07-25「摘要本⽂通过对20世纪以来管理会计发展的回顾，总结其未来发展⽅向，提出中国管理会计研究的着眼点。
关键词：管理会计；发展；回顾；展望20世纪以来管理会计（1）的发展，丰富了会计学科的内容，改变了⼈们的会计理念，标志着会计学科已经进⼊⼀个崭新的发展时期。
本⽂在回顾中西⽅管理会计发展的基础上，展望管理会计的未来发展⽅向。
⼀、20世纪西⽅管理会计发展的回顾⾃从会计学科产⽣“同源分流”之后，管理会计得到迅速的发展。
20世纪管理会计的发展历程⼤致可以分为四个阶段。
（⼀）追求效率的管理会计时代（20世纪初到50年代）20世纪管理会计的发展源于1911年西⽅管理理论中古典学派的代表⼈物——泰罗（F.W.Taylor）发表了著名的《科学管理原理》（PrinciplesofScientificManagement）。
伴随着泰罗科学管理理论在实践中的⼴泛应⽤，“标准成本”（Standardcost）、“预算控制”（Budgetcontrol）和“差异分析”（Varianceanalysis）等这些与泰罗的科学管理直接相联系的技术⽅法开始被引进到管理会计中来（余绪缨，1983）。
与此同时，会计学术界也开始涉及管理会计有关问题的研究。
从1918年开始，哈⾥森（G.C.Harrison）⼀直致⼒于标准成本的研究，先后发表了《有助于⽣产的成本会计》（CostAccountingtoAidProduction）、《新⼯业时代的成本会计》（CostAccountingintheNewIndustrialDay）和《成本会计的科学基础》（ScienticBasisforCostAccounting）等著作。
1919年创⽴的美国全国成本会计师协会（2）有⼒地推动了标准成本计算的开展。
到20年代，标准成本已经⼗分普及并有了很⼤发展。
1930年，哈⾥森还把他对标准成本计算的研究成果写成了《标准成本》⼀书（费⽂星，1990）。
PMBOK指南(第5版)第七章习题
1. The cumulative CPI has been shown to be relatively stable after whatpercentage of project completion?A. 5% to 10%B. 15% to 20%C. 25% to 35%D. 50% to 75%1. 在完成项目工作多少个百分比后，累计成本绩效指数相对稳定？A. 5% to 10%B. 15% to 20%C. 25% to 35%D. 50% to 75%2. A project is considered complete when –-A. BAC = PVB. EV = ACC. PV = ACD. BAC = EV2. 当----时一个项目可以认为完成了？A. BAC = PVB. EV = ACC. PV = ACD. BAC = EV3. The project sponsor told the PM that he wanted to cut the 6 month project to3 monthsby doubling the number of resources. The PM was experienced enough to knowthis would NOTwork because of—A. Sunk costsB. Resources depreciationC. Lost opportunityD. The law of diminishing returns3. 项目发起人告诉项目经理，他想通过把资源加倍，来把工期由六个月减少为3 个月。
经验丰富的项目经理知道这是不可行的，因为：A. 沉没成本B. 资源折旧C. 损失机会成本D. 收益递减法则4. You need to decide between two alternatives. You can either hire a contractorto build one of the project’s deliverables, oryou can buy the deliverable from anoverseas supplier. Both options require acquisition, operating, and disposalcosts that you compare between the two alternatives to make a decision. Whatis this technique called?A. Value EngineeringB. Life cycle costingC. Earned Value ManagementD. Financial analysis4. 你需要决定两个方案，你可以雇佣一个承包商来建设项目的交付成果，也可以从海外供应商那里购买。
《绩效管理(F5)》课程教学大纲
《绩效管理（F5）》课程教学大纲一、课程基本信息课程代码：16033103课程名称：绩效管理（F5）英文名称：Performance Management课程类别：专业课学时：48学分：3适用对象：国际会计（ACCA）创新实验区考核方式：考试先修课程：管理会计（F2）二、课程简介《绩效管理（F5）》是ACCA全球统考科目之一。
本课程主要介绍管理会计方法的应用，主要内容包括：专家成本、决策制定、编制预算、标准成本法和差异分析、业绩计量和控制等。
通过本课程的学习，学生应当能够掌握管理会计方法在企业中的应用，并能够分析不同方法对企业决策的影响。
本课程有助于学生进一步掌握管理会计知识方法体系，并理解管理会计在企业中的作用。
"Performance Management(F5)"is one of the ACCA global examination subjects. This course mainly introduces the application of management accounting methods, including specialist cost,decision making,budgeting,standard cost and variance analysis, performance measurement and control,etc..Through the study of this course,students should be able to master the application of management accounting methods in the enterprise,and can analyze the impact of different methods on enterprise decision-making. This course will help students to master the knowledge system of management accounting, and understand the role of management accounting in enterprises.三、课程性质与教学目的课程性质：专业必修课（国际会计（ACCA）创新实验区）教学目的：掌握管理会计知识和技能的应用，包括专家成本、决策制定、编制预算、标准成本法和差异分析、业绩计量和控制。
专题作业管理与持续改善
时间业绩指标倾向于非财务的，而效率和质 量指标既有财务的又有非财务的。
第三节
分析作业业绩的财务性方法
一、增值和非增值成本报告
（一）报告增值成本与非增值成本的意义
1.揭示公司浪费的程度，提供改善潜力的信息。 2.有利于提高竞争能力。 3.以增值作业成本为标准，可更好地理解持续
（一）增值作业
增值作业（Value-added activities）是指 那些有必要保留在企业中的作业。
确定是否是增值作业时，应结合作业动因分 析对每项作业展开细微的分析。
增值作业必须同时满足以下条件：
（1）该作业的功能是明确的，将带来状态的改 变；
（2）该作业能为最终产品或劳务提供增值； （3）该作业在企业的整个作业链中不能去掉、
二、改善成本法与作业管理
过程观 过程分析
成本分配观 资源 作业
持续改善
成本对象
作业成本法的二维观念
第二节
作业管理的过程价值分析
一、动因(cost driver)分析
每项作业都有投入和产出。作业投入就是为 了取得产出而由作业消耗的资源；作业产出 是一项作业的结果或产品。
作业产出计量是执行作业的次数。
Major Concern About Kaizen Costing
The system places enormous pressure on employees to reduce every conceivable（可能的） cost.
A cost-sustainment（维持） period allows employees to learn new procedures before Kaizen targets are imposed.
StandardCosting标准成本AManagerialControlTool
$10.00/hr. 2 hours
20.00
Fixed Overhead1
$8.00/hr. 2 hours
16.00
$63.00
Other Operating Data for Period:
Units produced 20,000 units
210,000 kilograms purchased @ $1.55 per kilogram; 205,000 kgs.
General Description
Actual Quantity of Input at Actual Price
AQ x AP
Actual Quantity of
14
Standard Costing标准成本 : A Managerial Control Tool
13-1
Learning Objectives
Explain how unit standards are set and why standard cost systems are adopted. Explain the purpose of a standard cost sheet. Describe the basic concepts underlying variance analysis and explain when variances should be investigated.
personnel
13-7
Factors for Price Standards - Materials
1. Market forces 2. Quality 3. Discounts 4. Freight
13-8
Factors for Price Standards - Labour
variance analysis公式
variance analysis公式全文共四篇示例，供读者参考第一篇示例：方差分析（variance analysis）是一种常用的统计方法，用于比较和分析数据集中的变异情况。
通过计算方差，我们可以了解不同组别或因素之间的差异程度，从而帮助我们进一步探索数据背后的规律和趋势。
方差分析通常用于研究实验设计中不同处理组之间的差异，以及分析市场调查、商业报告等领域中的数据变化。
方差分析的基本公式为：\[SS_{total} = SS_{between} + SS_{within}\]\(F\)代表F统计量，\(MS_{between}\)代表组间均方，\(MS_{within}\)代表组内均方。
方差分析的步骤如下：1. 计算总平方和：首先计算所有数据点与整体平均值的离差的平方和，得到总平方和\(SS_{total}\)。
4. 计算F统计量：通过总平方和、组间平方和和组内平方和的比较，计算F统计量，用于判断不同组别之间的差异是否显著。
在进行方差分析时，通常需要进行假设检验，以确定数据之间的差异是否具有统计学意义。
常见的假设包括：- 零假设（\(H_0\)）：不同组别或因素之间没有显著差异，即各组别或因素的均值相等。
- 备择假设（\(H_1\)）：不同组别或因素之间存在显著差异，即至少有一个组别或因素的均值与其他组别或因素不同。
在方差分析中，我们利用F统计量进行假设检验，当F值大到足以拒绝零假设时，我们可以认为不同组别或因素之间的差异具有统计学意义。
除了用于比较不同组别或因素之间的差异，方差分析也可以用于研究单个组别或因素内部的数据变化。
通过计算组内平方和，我们可以了解同一组别或因素内部不同数据点之间的差异情况，从而更深入地分析数据的特征和规律。
第二篇示例：方差分析是一种用于比较实际结果与预期结果之间差异的统计方法。
在商业和财务领域，方差分析通常被用来评估实际成本与预算成本之间的差异。
这种分析可以帮助企业了解其业绩表现是否符合预期，以及对差异做出有效的管理决策。
ACCA F5 题型归类--variance
General standard costing1. outline the use of standard costing●standard costing is useful where there is a significant degree of repetitionin the production process. This is because the standard costs are averages.●Valuation of inventories and costs of production for reporting purposes●Provide an excellent basis which enables costs to be monitored, reviewedand controlled by management●Enable the exception reporting through the use of variance analysis tocontrol costs with a lower degree of effort and less time●Assisting in the budgeting process●Establish a good basis to evaluate managerial performance●Motivation of staff by setting demanding and achievable standards –attainable standards●Improving efficiency. Standard setting is often viewed as a way ofunderstanding the detail of objectives and processes. If standards are an accurate reflection of a process, then they can be used to highlight ways of improving efficiency and act as signals when the process becomes inefficient. 【comparison – corrective actions】2. discuss the reasons why standars have to be reviewed●once standards have been set, they cannot be assumed to be accurateover long periods of time. standards have to be reviewed to enable the benefits of standard costing to continue.●For example, in environments which continuously seek greater efficiencyand reduced costs of production, standards have to change to reflect such improvements.●In a fast-moving environment, standards can very quickly become out ofdate.●Moverover, other purposes of standards are undermined, if they are notcontinually reviewed:●The motivational impact of standards●Assessment of managerial performance●Reporting procedures●The credibility of standards in their role in assisting with the budget setting ✋Budget and Standards: standards can be used in these budgets --✋Participation and imposed budgets; incremental budget; fixed budget;✋Rolling budget,ZBB and ABB have different kind of standards3. examine the impact of the operational changes on the profitability ofthe company●operational changes: improve the materials’quality by changing thesuppliers; increase the selling price; introduce more skilled labour;significantly reduce fixed overheads●by maximising achievement, staff may be motivated to perform better withan asipirations budget 【difficult but credible】●these changes may result in some adverse variances in short-term.Managers should be better off assessing performance in long run.4. discuss the types of standard used in standard costing and theireffect on employee motivation●the theory of motivation suggests that having a clearly defined targetresults in better performance . that targets need to be accepted by the staff involved and more demanding targets increase motivation provided they remain accepted●basic standard: remains unchanged for a long period and is only used toshow trends over time. it becomes increasingly easy to achieve. Be undemanding gradually, may have a negative impact on motivation.Standards that easy to achieve will give employees little to aim at.●ideal standard: represent the outcome that can be achieved under perfectoperating conditions, with no inefficiencies at all. obviously, these conditions are unlikely to occur . ideal standards will be very demanding and are unlikely to be accepted as targets seem to be unachieved. Using it may have a negative effect on employee motivation.●current standard : based on current operating conditions and incorporatecurrent levels of wastage, inefficiencies and machine breakdown. There is no improvement beyond its current level and their impact on motivation will be a netural one.●attainable standard : can be achieved by taking account of some wastage,inefficieny and machine breakdown. They are likely to be more demanding and have a positive effect on employee motivation. Since they are improved but still can be achieved.Variances1. explain the possible reasons for inter-relationships between A and B,or A/B/C✋material price variance VS material usage variance✋material price variance VS labour efficiency variance✋material price variance VS material yield variance✋material mix variance VS material yield variance✋material price variance VS sales volume variance✋selling price variance VS sales volume variance✋material usage variance VS labour efficiency variance✋labour rate variance VS labour efficiency variance✋labour efficiency variance VS variable overhead efficiency variance✋variable o/h expenditure variance VS variable o/h efficiency variance✋sales volume variance VS fixed o/h …2. state possible causes of an adverse/favorable X variance✋errors in standard setting: ignorance of learning effect; inaccurate information for standard settting; wrong prediction; poor budgeting;whether it is a new product or not 【new product always may result in some adverse material usage variance and labour efficiency variance; 】✋material price variance : negotiation; buy in bulk; change of suppliers; the flucturation of the market 【material shortage in the market】; change of the quality;✋material usage variance : change of the quality; the change of the production process; wastage by the less skilled labour; spoilage due to less monitoring;✋material mix variance : change of the production process;production manager’s own decision for a bonus;✋material yield variance : change of the quality; change of the mix; change of the grade of labour; change of working practices;✋labour rate variance : change of the grade of the labour; average change of the rate;✋labour efficiency variance : change of the labour rate; change of the grade of labour; change of the machines; change of monitoring; training;✋idle time variance : change of the machines—breakdown; change of the labour grade; material capacity; change of production rate ( paide a fixed number of hours per week)✋variable overhead expenditure variance : change of the rate;✋variable overhead efficiency variance : change of the rate; change of labour grade;✋fixed overhead expenditure variance: monitoring; change of the cost structure ; dysfunctional behaviours 【delay the payment of maintenance】✋fixed overhead volume variance : a technical issue; change in demand or alterations to stockholding policy; changes of productivity due to labour grade or machines 【upgrade it】✋fixed overhead efficiency variance : change of labour grade;✋fixed overhead capacity variance : change in production volume due to demand/ production process/ machine/ labour grade;✋selling price variance :✋sales volume variance : price change; change of customers’ buying habits;competition【loss of market share】; shrinking of markets; change of production capacity 【efficiency; yield】; seasonal variation3. comment for management on each variance including variance trend4. comment on the performance of A/B/C managers using the variancesand other information and reach a conclusion as to wheather or not they have each performed well✋identify the variances that different managers may take responsibility of .sometimes, a single variance may be affected by decisions from several mangers.✋comment in terms of the variances they achieved – favorable and adverse;state the inter-relationships between these variances and possible causes of these variances;✋comment in terms of other information✋reach a conclusion : calculate the total variances that under control of each manager and conclude their performance.5. discuss factors to be considered in deciding whether a varianceshould be investigated●size/ significance : large variances should be investigated as they above agiven size. For example, a policy could be established to investigate all variances of 5% or more.●adverse or favorable: it is natural to concentrate on adverse variances inorder to bring business operations back in line with targets. However, some favorable variances should be checked as well, since they may indicate the presence of budgetary salck. Or suggest ways in which the budgeting process could be improved to motivate .●cost versus benefits : if the expected cost of investigating a variance islikely to exceed any benefits expected to arise from its correction, it may be decided not to investigate. With a new product especially, all of the standards would need time to get right. A detailed investigation may prove uneconomic.●historical pattern of variances: an unusally variance compared to historicalpatterns of variances may be considered worthy of investigation.●reliability and quality of data : if the quality of measuring and recordingsystem is not as high as would be liked, there may be uncertainty about the benefits to arise from investigation of variances.●cumulative variances over time : the size of the variance in each periodmay not, on its own, be sufficient to justify investigation, but the continuing trend might indicate an underlying cause for the variances that should be investigated.●reliability of budgeting6. interpret A/B/C variances – definition✋take some examples !!✋material price variance : the acutal price paid for materials is different to standard.✋material usage variance✋material mix variance: measure the impact of a change in material mix on profit. Maybe more cheaper materials are used in place of expensive one. ✋material yield variance :✋labour rate variance✋labour efficiency variance✋selling price variance✋sales volume varince7. discuss the merits, or otherwise, of calculating the material mix andyield variances●mix and yield variances are useful to sub-analyse the material usagevariance when material inputs to a product can be varied.●It is common for mix and yield to be interrelated , and by analysing thevariances, an optimal mix can be decided.8. comment on the sales performance of the business – after revision ✋divide it into sales price and volume to evaluate the performance✋sales price : competition; to boost a larger volume; new features of the product ; 【depend upon the pricing strategy 】; better negotiation with customers✋sales volume : competition; market size; price change; new features of the product ; better sales staff ;✋total variance: for example, the favorable volume variance is 3000, but the adverse selling price variance is 5000, thus, we may suggest that the lower of price may not be that well.9. when budget revisions should be allowed or otherwise● a budget forms the basis of many performance management systems.Once set, it can be compared to the actual results of an organisation to assess performance.● A change to the budget can be allowed in some circumstances but thesemust be carefully controlled if abuse is to be prevented●Allowance : when something happened that is beyond the control of theorganisation which renders the original budget inappropriate for use as a performance management tool【control; motivation; evaluation】. The adjustments should be approved by senior management who should take an objective and independent view. Not affected by the comment from the relevant managers●Disallowance : for operational issues. That within the operational control ofa division●Overall, the decision whether to revise a budget is quite complex✋State of the use of a budget✋Change of a budget✋Allowance and disallowance10. discuss the results of the planning and operational variances✋comment on the performances in terms of planning and opertional sides ✋“once the budget is amended to reflect the new standard costs, acutal results can be compared to the new budget”“the revison is quite revealing”✋Conclusion11. prepare X variance summaries for several months12. prepare a summary financial statement showing the overallperformance – several periods’ data✋work out the cumulative actual results and cumulative budget costs to get the total variances13. prepare a standard costing profit statement based on actual results14. prepare a statement 【an operating statement】of the variances whichreconcils the actual with the standard profit or loss figure15. prepare a statement including the planning and operational variances. ✋The formula is:Original budgeted contribution→ planning variances → sales volume variance →revised budgeted contribution →operational variances →selling price variance → total operational variances → actual contribution16. write a report to comment on the performance of the business.suggest possible causes for the features and state the further information that would be helpful in assessing the performance of the business✋illustrate the variances from volumes to fixed variances✋then conclude the overall performance on total variances✋if the comment is based on a summary statement 【there are several periods’variances】, then it is better off to illustrate some significant changes in the trend of variances, or unusual things happened. For example, the material price variance became adverse in last period. Or the labour efficiency variance turned to favorable in the third period. Or whether the fixed costs came to under control in some period.✋。
品质管理术语
品质管理术语：SQC 供应商品质控制IQC 来料品质控制LQC 生产线品质控制IPQC 制程品质控制FQC 最终品质控制SQA 供应商品质保证DCC 文控中心PQA 制程品质保证FQA 最终品质保证DAS 缺陷分析系统FA 坏品质分析CPI 连续工序改善CS 客户服务ERP 企业资源规划CRM 客户资源管理MRP 物料需求计划BPR 业务流程重组DOE 实验设计SCM 供应链管理APQP 产品质量先期计划FMEA 失效模式及后果分析MSA 测量系统分析PPAP 生产件批准EV 设备变异FPY 合格率LCL 管理下限LSL 规格下限QE 品质工程QFD 品质技能展开RPN 风险系数SOP 作业标准书TQC 全面品质控制TQM 全面品质管理UCL 管制上限USL 规格上限VOC 客户需求VOE 工程需求QA 品质保证QC 品质管理MBO 目标管理PC 生管MC 物料JIT 准时生产技术LP 精益生产品质管理术语：SQC 供应商品质控制IQC 来料品质控制LQC 生产线品质控制IPQC 制程品质控制FQC 最终品质控制SQA 供应商品质保证DCC 文控中心PQA 制程品质保证FQA 最终品质保证DAS 缺陷分析系统FA 坏品质分析CPI 连续工序改善CS 客户服务ERP 企业资源规划CRM 客户资源管理MRP 物料需求计划BPR 业务流程重组DOE 实验设计SCM 供应链管理APQP 产品质量先期计划FMEA 失效模式及后果分析MSA 测量系统分析PPAP 生产件批准EV 设备变异FPY 合格率LCL 管理下限LSL 规格下限QE 品质工程QFD 品质技能展开RPN 风险系数SOP 作业标准书TQC 全面品质控制TQM 全面品质管理UCL 管制上限USL 规格上限VOC 客户需求VOE 工程需求QA 品质保证QC 品质管理MBO 目标管理PC 生管MC 物料JIT 准时生产技术LP 精益生产DOA(dead on arrival) 一到就死的那些产品，MRB:Material Review Board 原意是“材料审查委员会”（一）QC：品质控制（Quality Control)(1)、QE：品质工程(Quality Engineering)(2)、QA：品质保证（Quality Assurance）(3)、IQC：进料检验(In Coming Quality Control))(4)、FQC：最终品质检验(Final Quality contro)(5)、OQC：出货检验(Outgoing Quality Control)(6)、IPQC：制程检验(In process Quality Control)(7)、QCC：品管圈(Quality Control Circle)(8)、TQM：全面品质经营（Total Quality Manage）或者TQC（Total Quality Control）(9)、SPC：统计制程管制（Statistics Process Control）(10)、COQ：品质成本（Cost Of Quality）(11)、AQL：允收品质水准（Accept Quality Control）二、spc：统计制程控制fmea：失效模式与效果分析msa：测量系统分析doe：试验设计2|评论2011-11-16 17:59 robet_li|一级品质人员名称类QC quality control 品质管理人员OQC output quality control 最终出货品质管制人员IQC incoming quality control 进料品质管制人员QA quality assurance 质量保证人员OQA output quality assurance 出货质量保证人员品质保证类FAI first article inspection 新品首件检查FAA first article assurance 首件确认OOBA out of box audit 开箱检查FMEA failure model effectiveness analysis 失效模式分析8D 8 disciplines 8项回复内容FQC运作类AQL Acceptable Quality Level 运作类允收品质水准S/S Sample size 抽样检验样本大小ACC Accept 允收REE Reject 拒收CR Critical 极严重的MAJ Major 主要的MIN Minor 轻微的P/N Part Number 料号L/N Lot Number 批号AOD Accept On Deviation 允许偏差FPIR First Piece Inspection Report 首件检查报告PPM Percent Per Million 百万分之一制程统计品管专类SPC Statistical Process Control 统计制程管制SQC Statistical Quality Control 统计品质管制N Number 样品数其它品质术语类QCC Quality Control Circle 品质圈QIT Quality Improvement Team 品质改善小组PDCA Plan Do Check Action 计划执行检查总结MRB Material Reject Bill 退货单QT Quality Target 品质目标7QCTools 7 Quality Controll Tools 品管七大手法通用之件类ECN Engineering Change Notes 工程变更通知(供应商)ECO Engineering Change Order 工程改动要求(客户)PCN Process Change Notice 工序改动通知PMP Product Management Plan 生产管制计划SIP Specification In Process 制程检验规格SOP Standard Operation Procedure 制造作业规范IS Inspection Specification 成品检验规范BOM Bill Of Material 物料清单PS Package Specification 包装规范SPEC Specification 规格EVT Engineering Validation Test 工程验证测试DVT Design Validation Test 设计验证测试PVT Production Validation Test 生产验证测试P/R Pilot Run 试跑MP Mass Production 大量生产QVL Quality Vendor List 合格厂商清单WIP Work in process 半成品(工作进行中)部类PMC Production & Material Control 生产和物料控制PPC Production Plan Control 生产计划控制MC Material Control 物料控制ME manufacture Engineering 制造工程部PE Project Engineering 产品工程部A/C Accountant Dept 会计部P/A Personal & Administration 人事行政部DC Document Center 资料中心QE Quality Engineering 品质工程(部)QA Quality Assurance 品质保证(处)QC Quality Control 品质管制(课)PD Product Department 生产部IE Industrial Engineering 工业工程R&D Research & Design 设计开发部A Assembly 组装P Packing 包装生产类PCS Pieces 个(根,块等)CTN Carton 卡通箱PAL Pallet/skid 栈板PO Purchasing Order 采购订单MO Manufacture Order 生产单D/C Date Code 生产日期码ID/C Identification Code (供应商)识别码L/N Lot Number 批号P/N Part Number 料号其它OEM Original Equipment Manufacture 原设备制造PCE Personal Computer Enclosure 个人电脑外设PC Personal Computer 个人电脑CPU Central Processing Unit 中央处理器SECC SECC` 电解片SGCC SGCC 热浸镀锌材料NHK North of Hongkong 中国香港PRC People's Republic of China 中国大陆U.S.A the United States of America 美国A.S.A.P As Soon As Possible 尽可能快的E-MAIL Electrical-Mail 电子邮件N/A Not Applicable 不适用QTY Quantity 数量VS 以及REV Revision 版本JIT Just In Time 零库存I/O Input/Output 输入/输出OK Ok 好NG Not Good 不行,不合格C=0 Critical=0 极严重不允许ESD Electry-static Discharge 静电排放5S 希腊语整理,整顿,清扫,清洁,教养ATIN Attention 知会CC Carbon Copy 副本复印相关人员APP Approve 核准,认可,承认CHK Check 确认AM Ante Meridian 上午PM Post Meridian 下午CD Compact Disk 光碟CD-ROM Compact Disk Read-Only Memory 只读光碟FDD Floppy Disk Drive 软碟机HDD Hard Disk Drive 碟碟机REF Reference 仅供参考CONN Connector 连接器CAV Cavity 模穴CAD Computer Aid Design 计算机辅助设计ASS'Y Assembly 装配,组装MAT'S Material 材料IC Integrated Circuit 集成电路T/P True Position 真位度TYP Type 类型WDR Weekly Delivery Requirement 周出货需求C/T Cycle Time 制程周期L/T Lead Time 前置时间(生产前准备时间)S/T Standard Time 标准时间P/M Product Market 产品市场3C Computer, Communication, Consumer electronics’消费性电子5WIH When, Where, Who, What, Why, How to5M Man, Machine, Material, Method, Measurement 人,机,料,法,测量SQA Strategy Quality Assurance 策略品质保证DQA Design Quality Assurance 设计品质保证MQA Manufacture Quality Assurance 制造品质保证SSQA Sales and service Quality Assurance 销售及服务品质保证LRR Lot Reject Rate 批退率BS Brain storming 脑力激荡EMI Electronic Magnetion Inspect 高磁测试FMI Frequency Modulatim Inspect 高频测试SPS Switching power supply 电源箱DT Desk Top 卧式(机箱)MT Mini-Tower 立式(机箱)DVD Digital Voice Disk 数位视讯影碟& 多功能数位碟片VCD Voice Compact Disk 影音光碟LCD Liquid Crystal Display 液晶显示器ABIOS Achanced Basic in put/output system 先进的基本输入/输出系统CMOS Complemeruary Metoll Oxide Semiconductor 互补金属氧化物半导体PDA Personal Digital Assistant 个人数字助理IC Integrated Circuit 集成电路ISA Industry Standard Architecture 工业标准体制结构MCA Micro Channel Architecture 微通道结构EISA Extended Industry Standard Architecture 扩充的工业标准结构SIMM Single in-line memory module 单项导通汇流组件DIMM Dual in-line Memory Module 双项导通汇流组件LED Light-Emitting Diode 发光二级管FMEA Failure Mode Effectiveness 失效模式分析W/H Wire Harness 金属线绪束集组件F/C Flat Caller 排线PCB Printed Circuit Board 印刷电路板CAR Correction Action Report 改善报告NG Not Good 不良WPR Weekly Delivery Requirement 周出货要求PPM Parts Per Million 百万分之一TPM Total Production Maintenance 全面生产保养MRP Material Requirement Planning 物料需计划OSOperation System 作业系统TBA To Be Design 待定,定缺EMI Electrical-Music Industry 电子音乐工业RFI Read Frequency Input 读频输入ECRS eliminate Combine Rearrange Simple 取消合并重排简化DIRFT Do if right the first time 第一次就把事情做好SWOT Strength weakness Opportunity Threat 优势弱势机会危机1|评论2011-11-28 20:29 chaoge|二级采纳率：25%中英文对照英文缩写中文名称英文全名6 σ六个希格玛Six Sigma8D 8D改善程序8 DisciplinesABC 作业制成本制度Activity-Based CostingANOVA 变异数分析Analysis of VarianceAQL 允收品质成本Acceptable Quality LevelBB 黑带Black BeltsBSC 平衡计分卡Balanced ScoreboardBTF 计划生产Build To ForecastBTO 订单生产Build To OrderCa 制程准确度Process Capability of AccuracyCAD 电脑辅助设计系统Computer Aided Design SystemCAI 电脑辅助检验Computer Aided InspectionCAT 电脑辅助测试Computer Aided TestingCI 信赖区间Confidence IntervalCL 中心线Center LineCp 制程精密度Process Capability of PrecisionCpk 制程能力Process CapabilityCPM 要径法Critical Path MethodCPM 每一百万个使用者会有几次抱怨Complaint per MillionCRM 客户关系管理Customer Relationship ManagementCRP 产能需求规划Capacity Requirements PlanningCS 顾客满意度Customer SatisfactionCTO 客制化生产Configuration To OrderCTQ 关键品质特性Critical to QualityDFM 为制造设计Design for ManufactureDFMEA 设计失效模式分析Design FMEADFSS 六个希格玛设计Design for six sigmaDMAIC 定义衡量分析改善管制Define Measure Analyze Improve ControlDOE 实验设计Design of ExperimentDPM 每百万单位的缺点数Defects per millionDPMO 每百万个机会的缺点数Defects per million opportunitiesDPU 单位缺点数Defects per unitDR 设计审查Design ReviewDSS 决策支援系统Decision Support SystemDVT 设计验证Design Verification TestingEC 设计变更／工程变更Engineering ChangeEDI 电子资料交换Electronic Date InterchangeEMC 电磁相容Electric Magnetic CapabilityEOQ 基本经济订购量Economic Order QuantityEPC 工程制程控制Engineering Process ControlERP 企业资源规划Enterprise Resource PlanningES 工程规格Engineering SpecificationEV 仪器系统变异Equipment VariationFMEA 故障模式效应分析Failure Mode and Effect Analysis FMECA 故障模式.效应与关键性分析Failure Mode, Effect, and Criticality AnalysisFMS 弹性制造系统Flexible Manufacture SystemFQC 成品品质管制Finish or Final Quality ControlFTA 缺陷树分析Fault Tree AnalysisFTY 初检通过率First Time YieldGB 绿带Green BeltsGR&R 仪器再现性及再生性Gauge Repeatability & Reproducibility IPQC 制程品质管制In-Process Quality ControlIQC 进料品质管制Incoming Quality ControlISAR 首批样品认可Initial Sample Approval RequestISO 国际标准组织International Organization for Standardization JIT 即时管理Just In TimeKM 知识管理Knowledge ManagementKPIV 关键输入变数Key Process Input VariablesKPOV 关键输出变数Key Process Output VariablesKURT 峰度KurtosisLCL 管制下限Lower Control LimitLPCL 前置管制下限Lower Per-control LimitLSL 规格下限Lower Specification LimitLTPD 不良率 Lot Tolerance Percent DefectiveMES 制造执行系统Manufacturing Execution SystemMIL STD 美军标准Military StandardMO 制令Manufacture OrderMPS 主生产排程Master Production ScheduleMRO 请修(购)单Maintenance Repair OperationMRP 物料需求规划Material require planningMRP 物料需求规划Material Requirement PlanningMRPII 制造资源计划Manufacturing Resource PlanningMSA 量测系统分析Measurement Systems AnalysisNFCF 更改预估量的通知Notice for Changing Forecastnp 不良数管制图Number of DefectivesODM 委托设计与制造Original Design & ManufactureOEM 委托代工Original Equipment ManufactureOPT 最佳生产技术Optimized Production TechnologyOQC 出货品质管制Outgoing Quality ControlPCL 前置管制中心限Per-control Central LimitPDCA PDCA管理循环Plan-Do-Check-ActionPFMEA 制程失效模式分析Process FMEAPO 订单Purchase OrderPp 制程绩效指数Process Performance IndexPPAP 生产零件承认程序Production Part Approval Process Ppk 制程绩效指数PPM 每百万不良率Pareto AnalysisQA 品质保证Quality AssuranceQC 品质管制Quality ControlQC Plan QC工程表Quality Control PlanQCC 品管圈 Quality Control CircleQE 品质工程Quality EngineeringQFD 品质机能展开Quality Function DeploymentQLF 品质损失函数Quality Loss FunctionQMA 品质成熟度分析Quality Maturity AnalysisRMA 退货验收Returned Material ApprovalROP 再订购点Re-Order PointRTY 直通率 Rolled Throughout YieldSCM 供应链管理Supply Chain ManagementSFC 现场监控Shop Floor ControlSL 规格界线Specification LimitsSO 订单Sales OrderSOP 标准作业程序Standard Operation ProcedureSOR 特殊订单需求Special Order RequestSPC 统计制程管制Statistical Process ControlSQC 统计品质管制Statistical Quality ControlSTDEV 标准差 Standard DeviationTOC 限制理论Theory of ConstraintsTPM 全面生产管理Total Production ManagementTQC 全面品质管制Total Quality ControlTQM 全面品质管理Total Quality ManagementUCL 管制上限Upper Control LimitUPCL 前置管制上限Upper Per-control LimitUSL 规格上限Upper Specification LimitVAR 变异数 VarianceWIP 在制品 Work In ProcessXbar-R 平均数- 全距管制图Average-Range Control ChartXbar-s 平均数- 标准差管制图Average-Standard Deviation Control Chart ZD 零缺点 Zero Defectσ, s 标准差 Standard deviationσ2, S2 变异数 Variance。
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• Kaplan RS and Norton DP (2000) ‘The Balanced Scorecard – Measures that Drive Performance.’ Harvard Business Review, January-February, pages 71-79.
13
Purposes of Standard Costing
• Providing a prediction of future costs that can be used for decision-making purposes
• Providing a challenging target • Assisting in setting budgets • Acting as a control device • Simplifying the task of tracing costs to
2,400 (F)
9
Materials Variances
• Materials Usage Variance: How much materials did we use compared to what we thought we should have used? Work this out at budgeted costs.
3
An overview of a standard costing system
4
Budgets & Standard Costs
• Prepare the budget using standard costs and budgeted prices
• Q: Should we compare the budgeted output with the actual output to calculate the variances?
• FB 50,500 – OB 48,000 = £2,550 (F)
• Difference between Flexed Budget Sales and Actual Sales = Sales Price Variance
• (Drury calls this the sales margin price variance)
products for profit measurement and inventory valuation
14
Should variances always be investigated?
• Significant adverse variances may indicate a fault that could prove very costly
6
What are standard costs and prices?
• Standard costs • These are predetermined costs. They are target
costs that should be incurred under efficient operating conditions…on a per unit basis (Drury, 2005, page 340) • Standard costing is most suited for organisations where the activities are common or repetitive. The examples we shall use will be for manufacturing organisations.
• AS 207,500 – FS 205,425 = 2,075 (A)
8
Materials Variances
• Material Price Variance: What did we pay for the quantity of materials we actually bought compared to what we had budgeted for?
• Cost-benefit analysis – keep insignificant variances under review
• Significant favourable variances should also be investigated (McLaney & Atrill say “probably”)
• A: No, first flex the budget • Flex the budget for changes in activity level
(changes in units of output) • Calculate the differences between budget and
12
Variable & Fixed overhead variances
• Can be broken down into: Variable Overhead Expenditure Variance and Variable Overhead Efficiency Variance
• (This breakdown is not always done, but the technique is the same as for the labour variances, see Drury. In the Workshop example this variance is not broken down)
• (SQ – AQ) X SP • (Standard quantity – Actual quantity) X
Standard price = • (20,750 – 21,250) X 3.00 = 500 X 3.00 =
1,500 (A)
10
Labour Variances
• Labour Rate Variance: What did we pay for the hours we actually used compared to what we had budgeted for?
(McLaney & Atrill 2002, page 398)
• Budgeted profit • plus • All favourable variances • minus • All adverse (unfavourable) variances • equals • Actual profit
• These variances provide a check on forecasting skills and also help to provide a revised base for use in forward planning
Standard Costing and Variance Analysis
1
Lecture and Reading Objectives
• Outline the nature and purpose of an operational control system and the role of budgets, standards and variances.
15
Reasons for variances (from Brown 1999)
• Variances should be analysed as: – Planning (uncontrollable) variances
• Arise from the difference between the original planned performance and the revised planned performance
7
Sales Variances
• Difference between Original Budget Profit and Flexed Budget Profit = Sales Volume Variance (Drury calls this the sales margin volume variance)
• Need standard rate = £68,500/8,250 = 8.303
• (SR – AR) X AH = • (Standard rate – Actual rate) X Actual
hours = • (8.00 – 8.303) X 8,250 = 2,500 (A)
11
Labour Variances
• Explain how standard costs are set and define basic, ideal and currently attainable standards
• Compile flexible budgets and from these calculaand sales variances and reconcile actual profit with budgeted profit
• 8,300 – 8,225 = 75 (F)
• Difference between Fixed Overheads Flexed budget and Actual Results = Fixed Overhead Expenditure Variance
• 20,000 – 19,000 = 1,000 (F)
• Need standard price = £61,350/21,250 = AP 2.887 • (SP – AP) X QP = • (Standard price – Actual price) X Quantity