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
