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：

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