User contributions for Sfg02
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29 January 2014
- 15:2915:29, 29 January 2014 diff hist +213 N Variable Overhead Rate Variance Created page with "{{Learning concept |Description=The difference between the actual variable overhead cost incurred during a period and the standard cost that should have been incurred based on..." current
- 15:2815:28, 29 January 2014 diff hist +245 N Variable Overhead Efficiency Variance Created page with "{{Learning concept |Description=The difference between the actual level of activity (direct labor-hours, machine-hours, or some other base) and the standard activity allowed, ..." current
- 15:2715:27, 29 January 2014 diff hist +146 N Standard Rate Per Hour Created page with "{{Learning concept |Description=The labor rate that should be incurred per hour for labor time, including employment taxes and fringe benefits. }}" current
- 15:2515:25, 29 January 2014 diff hist +210 N Standard Quantity Per Unit Created page with "{{Learning concept |Description=The amount of an input that should be required to complete a single unit of product, including allowances for normal waste, spoilage, rejects, ..." current
- 15:2415:24, 29 January 2014 diff hist +225 N Standard Quantity Allowed Created page with "{{Learning concept |Description=The amount of an input that should have been used to complete the period's actual output. It is computed by multiplying the actual number of un..." current
- 15:2315:23, 29 January 2014 diff hist +78 N Standard Price Per Unit Created page with "{{Learning concept |Description=The price that should be paid for an input. }}" current
- 15:2215:22, 29 January 2014 diff hist +230 N Standard Hours Per Unit Created page with "{{Learning concept |Description=The amount of direct labor time that should be required to complete a single unit of product, including allowances for breaks, machine downtime..." current
- 15:2115:21, 29 January 2014 diff hist +202 N Standard Hours Allowed Created page with "{{Learning concept |Description=The time that should have been taken to complete the period's output. It is computed by multiplying the actual number of units produced by the ..." current
- 15:1915:19, 29 January 2014 diff hist +155 N Standard Cost Per Unit Created page with "{{Learning concept |Description=The standard quantity allowed of an input per unit of a specific product, multiplied by the standard price of the input. }}" current
- 15:1515:15, 29 January 2014 diff hist +165 N Standard Cost Card Created page with "{{Learning concept |Description=A detailed listing of the standard amounts of inputs and their costs that are required to produce one unit of a specific product. }}" current
- 15:0915:09, 29 January 2014 diff hist +282 N Quantity Variance Created page with "{{Learning concept |Description=A variance that is computed by taking the difference between the actual quantity of the input used and the amount of the input that should have..." current
- 14:5914:59, 29 January 2014 diff hist +263 N Price Variance Created page with "{{Learning concept |Description=A variance that is computed by taking the difference between the actual price and the standard price and multiplying the result by the standard..." current
- 14:5814:58, 29 January 2014 diff hist +213 N Practical Standards Created page with "{{Learning concept |Description=Standards that allow for normal machine downtime and other work interruptions and that can be attained through reasonable, though highly effici..." current
- 14:5514:55, 29 January 2014 diff hist +222 N Materials Quantity Variance Created page with "{{Learning concept |Description=The difference between the actual quantity of materials used in production and the standard quantity allowed for the actual output, multiplied ..." current
- 14:5414:54, 29 January 2014 diff hist +239 N Materials Price Variance Created page with "{{Learning concept |Description=The difference between the actual unit price paid for an item and the standard price, multiplied by the quantity purchased. |Wikipedia referenc..." current
- 14:3714:37, 29 January 2014 diff hist +293 N Management By Exception Created page with "{{Learning concept |Description=A management system in which standards are set for various activities, with actual results compared to these standards. Significant deviations ..." current
- 14:3414:34, 29 January 2014 diff hist +169 N Labor rate Variance Created page with "{{Learning concept |Description=The difference between the actual hourly labor rate and the standard rate, multiplied by the number of hours worked during the period. }}" current
- 14:3314:33, 29 January 2014 diff hist +303 N Labor Efficiency Variance Created page with "{{Learning concept |Description=The difference between the actual hours taken to complete a task and the standard hours allowed for the actual output, multiplied by the standa..." current
- 14:2814:28, 29 January 2014 diff hist +86 N Ideal Standards Created page with "{{Learning concept |Description=Standards that assume peak efficiency at all times. }}" current
- 14:2314:23, 29 January 2014 diff hist +154 N Selling and Administrative Expense Budget Created page with "{{Learning concept |Description=A detailed schedule of planned expenses that will be incurred in areas other than manufacturing during a budget period. }}" current