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Standard Costing April 12 2008

Standard Costing April 12 2008

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Published by: jodalau7616 on Dec 02, 2008
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12/08/2012

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Standard Costing
Accounting 2020-Chapter 10Prof. Richard McDermott
 
 What is a Standard?
A goalA yardstickA requirementA criterionMerriam-Webster says
 A definite rule, principle, or measureestablished by authority.
 
In Cost Accounting . . .
A standard is a budgeted cost perunit of product.We have standard costs for:
Direct laborDirect materialsFactory overhead

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