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Management accounting Presentation Make a presentation of minimum 12 slides Reflective Topic You can choose any topic from the following: 1Standard costing (standard setting and variance) 2 Budgeting...

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Management accounting Presentation
Make a presentation of minimum 12 slides
Reflective Topic
You can choose any topic from the following:
1Standard costing (standard setting and variance)
2 Budgeting (planning and control)
Describe
· Describe the topic you are selecting
· Identify 2-4 concepts from the topic
· Explain why you have selected these concepts (why these interests you)
Interpret
· Indicate a practical situation (either you know, or you have knowledge) where these concepts can be applied
· Apply the above identified concepts
Evaluate:
· Now, do you think that the practical reflection is similar to what you have read in the text book or do you think these concepts are applied differently in different organisations, why?
Apply
· Generate discussion how and why these can be applied
DIEP Format
The DIEP strategy the four steps in this approach are to describe, interpret evaluate and plan.
D –Describe objectively what happened • Answer the question: ‘What did I do, read, see, hear, etc?’
I –Interpret the events. • Consider why events happened in the way they did.
Explain: − what you saw and heard − your new insights − your connections with other learning − your feelings − your hypotheses and/or conclusions • Answer the question: ‘what might this mean?’
E –Evaluate the effectiveness and usefulness of the Evaluate the effectiveness and usefulness of the experience perience • Make judgements that are clearly connected to observations you have made. Answer the questions: − What is my opinion about this experience? − What is the value of this experience? − Why do I think this?
P –Plan how this information will be useful to you. • Consider: In what ways might this learning experience serve me in my: − course − program − future career − life generally • Answer the question: ‘How will I transfer or apply my new knowledge and insights in the future?’
Answered Same Day Apr 01, 2021 Murdoch University

Solution

Riddhi answered on Apr 01 2021
155 Votes
Standard Costing
Standard Costing
STANDARD COSTING
The purpose is to ensure efficiency and control the cost of production
Standard costing is to find out the variances and make changes in the future projections.
Standard costing is the process of comparing the standard predetermined rates, prices and quantity with the actual cost that has incu
ed considering actual rate, price and quantity.
Standard cost variances could be favorable when there is reduction in rate of material or labor hours or machine hours and increase in the quantity of the actual output sold.
Direct material variance
Direct Material Variance = Standard Price – Actual Price
Standard Price = Standard rate x standard Quantity
Actual price = Actual quantity x actual rate
1
Direct material Price variance = (Standard rate – Actual rate) x Actual quantity
2
Direct Material Quantity Variance = (Standard Quantity – Actual Quantity ) X Standard Rate
3
DIRECT LABOR VARIANCE    
Direct Labor Variance = Standard labor price – Actual Labor Price
Standard Labor price = Standard Rate x Standard Quantity
Actual Labor price = Actual Rate x Actual Quantity
1
Direct Labor Price Variance = (Standard Rate – Actual Rate) x Actual Quantity(hours)
2
Direct Labor Efficiency Variance = (Standard Quantity – Actual Quantity) x Standard Rate
3
VARIABLE OVERHEAD VARIANCE
Variable Overhead Variance = Standard Variable Overhead – Actual Variable Overhead
Standard Variable Overhead = Standard Rate x Standard Quantity
Actual Variable Overhead = Actual Rate x Actual Quantity
1
Variable Overhead Rate Variance = (Standard Rate – Actual Rate) x Actual Quantity
2
Variable Overhead Efficiency Variance = (Standard Quantity – Actual Quantity) x Standard Rate
3
Why Standard costing
Standard costing is a concept that provides...
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