ACCA PM Standard costing&Variance考点分享（上）

ACCA PM Standard costing&Variance考点分享，此知识点考试可能20分，会出现选择题、案例选择题、主观题。

核心考点重要星级考试题型

Types of standards★Section A

JIT★Section A

Total quality management (TQM)★Section A

Basic variance analysis★★Section A&B&C

Planning and operational variances★★★Section A&B&C

Materials mix and yield variances★★★Section A&B&C

Sales mix & quantity variance analysis★★★Section A&B&C

敲重点：

标准的类型有Ideal standard完美标准（不能有任何浪费）、Basic standard 多年前的基础标准、Attainable standard可达到标准（可以有一定的浪费）、Current standard 目前标准，要会区分，能通过案例进行判断。

基础的差异分析计算在MA科目中学习过，是一样的，PM重点在于进阶的差异分析计算上，计算公式要在理解的基础上记忆，答题模板要总结。

会考查大题且考前冲刺也能提分比较快，是一定要掌握的部分，最低也是10分。

公式如下：

Basic variance analysis

Cost variance

Cost price variance = (AP - SP) × AQ

Cost usage variance = (AQ - SQ) × SP at actual production units

Sales price variance = (AP - SP) × AQ

Sales volume variance = (AQ - SQ) × Std. margin

Under AC: Std. margin is standard profit per unit

Under MC: Std. margin is standard contribution per unit

Planning and operational variances

For material

Material Price variance

l Operational price variance = (AP-RSP)*AQ        RSP : revised standarded price

l Planning price variance =(RSP-SP)*AQ

Material Usage variance

l Operational usage variance = (AQ-RSQ)*SP

l Planning usage variance = (RSQ-SQ)*SP

For labor

Labor rate variance

l Operational  labor rate variance = (AP-RSP)*AQ        RSP : revised standarded price

l Planning labor rate variance =(RSP-SP)*AQ

Labor efficiency variance

l Operational labor efficiency variance = (AQ-RSQ)*SP

l Planning labor efficiency variance = (RSQ-SQ)*SP