Question 10

10 -1 Kuantiti piawaian menunjukkan berapa banyak input yang sepatutnya digunakan untuk
membuat unit output. Harga piawaian menunjukkan berapa kos yg sepatutnya bagi input.

10 -2 Kesempurnaan andaian piawaian ideal dan tidak membenarkan apa-apa ketidakcekapan.

Oleh demikian, piawaian ideal amat jarang berlaku, jika pernah, ia tercapai. Piawaian praktikal
boleh tercapai oleh pekerja yang bekerja pada waktu yang munasabah, meskipun kadar
kecekapan dan membenarkan kepada hentian normal dan gangguan kerja.

10 -3 Ketidakmampuan yang kronik untuk mencapai standard ialah seperti menjadi lemah
semangat dan boleh menyebabkan penurunan produktiviti.

10 -4 Bajet kebiasaannya dikaitkan dengan terma wang, dimana piawaian pula dikaitkan
dengan asas unit. Piawaian biasanya ditunjukkan pada kos bajet untuk satu unit produk.

10 -5 A variance is the difference between what was planned or expected and what was
actually accomplished. A standard cost system has at least two types of variances. A price
variance focuses on the difference between the standard price and the actual price of an input.
A quantity variance is concerned with the difference between the standard quantity of the
input allowed for the actual output and the actual amount of the input used.

10-6 Under management by exception, managers focus their attention on results that deviate
from expectations. It is assumed that results that meet expectations do not require
investigation.

10-7 Separating an overall variance into a price variance and a quantity variance provides
more information. Moreover, price and quantity variances are usually the responsibilities of
different managers.

10-8 The materials price variance is usually the responsibility of the purchasing manager.
The materials quantity and labor efficiency variances are usually the responsibility of
production managers and supervisors.

10-9 The materials price variance can be computed either when materials are purchased
or when they are placed into production. It is usually better to compute the variance when
materials are purchased since that is when the purchasing manager, who has responsibility for
this variance, has completed his or her work. In addition, recognizing the price variance when
materials are purchased allows the company to carry its raw materials in the inventory
accounts at standard cost, which greatly simplifies bookkeeping.

10-10 This combination of variances may indicate that inferior quality materials were purchased
at a discounted price, but the low-quality materials created production problems.