ACCA PM Standard costing&Variance考點分享，此知識點考試可能20分，會出現選擇題、案例選擇題、主觀題。

核心考點重要星級考試題型

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：

標準的類型有Ideal standard完美標準（不能有任何浪費）、Basic standard 多年前的基礎標準、Attainable standard可達到標準（可以有一定的浪費）、Current standard 目前標準，要會區分，能通過案例進行判斷。

基礎的差異分析計算在MA科目中學習過，是一樣的，PM重點在于進階的差異分析計算上，計算公式要在理解的基礎上記憶，答題模板要總結。

會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：

Basic variance analysis

Cost variance

Cost price variance = (AP - SP) × AQ

Cost usage variance = (AQ - SQ) × SP at actual production units

Sales price variance = (AP - SP) × AQ

Sales volume variance = (AQ - SQ) × Std. margin

Under AC: Std. margin is standard profit per unit

Under MC: Std. margin is standard contribution per unit

Planning and operational variances

For material

Material Price variance

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

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

Material Usage variance

l Operational usage variance = (AQ-RSQ)*SP

l Planning usage variance = (RSQ-SQ)*SP

For labor

Labor rate variance

l Operational  labor rate variance = (AP-RSP)*AQ        RSP : revised standarded price

l Planning labor rate variance =(RSP-SP)*AQ

Labor efficiency variance

l Operational labor efficiency variance = (AQ-RSQ)*SP

l Planning labor efficiency variance = (RSQ-SQ)*SP