ACCA PM Standard costing&Variance考點(diǎn)分享，此知識(shí)點(diǎn)考試可能20分，會(huì)出現(xiàn)選擇題、案例選擇題、主觀題。

核心考點(diǎn)重要星級(jí)考試題型

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

敲重點(diǎn)：

標(biāo)準(zhǔn)的類型有Ideal standard完美標(biāo)準(zhǔn)（不能有任何浪費(fèi)）、Basic standard 多年前的基礎(chǔ)標(biāo)準(zhǔn)、Attainable standard可達(dá)到標(biāo)準(zhǔn)（可以有一定的浪費(fèi)）、Current standard 目前標(biāo)準(zhǔn)，要會(huì)區(qū)分，能通過(guò)案例進(jìn)行判斷。

基礎(chǔ)的差異分析計(jì)算在MA科目中學(xué)習(xí)過(guò)，是一樣的，PM重點(diǎn)在于進(jìn)階的差異分析計(jì)算上，計(jì)算公式要在理解的基礎(chǔ)上記憶，答題模板要總結(jié)。

會(huì)考查大題且考前沖刺也能提分比較快，是一定要掌握的部分，最低也是10分。

公式如下：

For sales:

Price variance

l Operational  price variance = (AP-RSP)*AQ

l Planning price variance = (RSP-SP)*AQ

Volume variance

l Market share (operational) variance = (AQ-RSQ)*standard margin

? RSQ = actual market size  * standard market share

l Market size (planning) variance = (RSQ-SQ)*standard margin

Material Mix variance = (AQAM - AQSM) × SP

= (Actual input at actual mix – Actual input at std mix) × SP

Material Yield variance = (AQSM - SQSM) × SP

= (Actual input at std mix – Should input for actual output) × SP

Sales Mix Profit Variance

= (AQAM - AQSM) × Std profit

= (Actual sales units - Actual total sales × std mix) × Std profit

Sales Quantity Profit Variance

= (AQSM - SQSM) × Std profit

= (Actual total sales × std mix – Budget sales units) × Std profit