{"id":1821,"date":"2021-11-10T13:29:39","date_gmt":"2021-11-10T13:29:39","guid":{"rendered":"http:\/\/www.isysnsol.com\/TMi\/?p=1821"},"modified":"2022-05-08T15:29:10","modified_gmt":"2022-05-08T15:29:10","slug":"standard-inventory-valuation-and-costing-methods","status":"publish","type":"post","link":"http:\/\/www.isysnsol.com\/TMi\/bookkeeping\/standard-inventory-valuation-and-costing-methods\/","title":{"rendered":"Standard Inventory Valuation And Costing Methods"},"content":{"rendered":"<div id=\"toc\" style=\"background: #f9f9f9;border: 1px solid #aaa;display: table;margin-bottom: 1em;padding: 1em;width: 350px;\">\n<p class=\"toctitle\" style=\"font-weight: 700;text-align: center;\">Content<\/p>\n<ul class=\"toc_list\">\n<li><a href=\"#toc-0\">Assumes Little Change To The Estimated Costs<\/a><\/li>\n<li><a href=\"#toc-1\">Standard Costing Bibliography<\/a><\/li>\n<li><a href=\"#toc-2\">Setting The Standards Or Establishing A Standard Costing System<\/a><\/li>\n<li><a href=\"#toc-3\">Management By Exception<\/a><\/li>\n<li><a href=\"#toc-4\">Jun 1 The Finance Business Partner<\/a><\/li>\n<li><a href=\"#toc-5\">Standard Cost Variances<\/a><\/li>\n<\/ul>\n<\/div>\n<p><img decoding=\"async\" class='wp-post-image' style='display: block;margin-left:auto;margin-right:auto;' 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\" width=\"251px\" alt=\"Standard Costing\"\/><\/p>\n<p>If the variance relates to the use of direct labor, it is called the labor efficiency variance. Finally, if the variance relates to the application of overhead, it is called the overhead efficiency variance. The cost accountant may periodically change the standard costs to bring them into closer alignment with actual costs. Standard costing, also known as standard cost accounting, is used to set budgets and plan for future expenses.<\/p>\n<p><img decoding=\"async\" class='aligncenter' style='display: block;margin-left:auto;margin-right:auto;' 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\" width=\"254px\" alt=\"Standard Costing\"\/><\/p>\n<p>Companies can either overstate or understate the cost of goods sold. For example, when standard costs are higher than actual costs, the cost of goods is higher than normal, and profit is lower than normal. Actual costs lower than standard costs have the opposite effect, understating the cost of goods sold and reporting a higher profit. It is an approximation based on past experience.As it is based on scientific analysis, it is more accurate than the estimated cost. For example, if the direct materials price is $10 and the standard quantity is 20 pounds per unit, you would multiply $10 by 20 to get $200. Let&#8217;s say the direct labor rate is $15 and the direct labor standard hours per unit is 10 hours. This would mean the standard cost for the overhead is $50 because $10 multiplied by 5 is $50.<\/p>\n<h2 id=\"toc-0\">Assumes Little Change To The Estimated Costs<\/h2>\n<p>Standard Direct cost is any expenditure (other than direct material and direct labor which is directly to be incurred on a specific cost unit. It is charged directly to the particular cost standard concerned. The standard direct material cost is found by multiplying the quantity of materials to be purchased with the rate of a price at which they are available. Many suggestions have been offered on appropriate changes and possible modifications on the traditional standard costing system and thus as the economy changes the system should also change to reflect the new economy. Costing involves the identification and recording the monetary value of all the resources involved in the production process. The first objective of costing is to determine the resources used to produce the final goods and services (Cheatham &#038; Cheatham, 1993). Costing also acts as a management tool as it provides economic feedback while at the same time offers important cost information that is ultimately used to manage cost and the activities within the organization.<\/p>\n<p>Cost accountants, therefore, concentrated on how efficiently managers used labor since it was their most important variable resource. Now, however, workers who come to work on Monday morning almost always work 40 hours or more; their cost is fixed rather than variable. However, today, many managers are still evaluated on their labor efficiencies, and many downsizing, rightsizing, and other labor reduction campaigns are based on them. It is always difficult to determine precise standard costs in a given situation which will coincide with actual cost when operations are over. Standard cost are determined partly by the past experience and partly by the cost projections based on advanced statistical techniques.<\/p>\n<h2 id=\"toc-1\">Standard Costing Bibliography<\/h2>\n<p>This &#8220;surprise&#8221; affects profitability and may lead to a nasty or unwelcome surprise for executives. Often, favorable variances are seldom noted, and unfavorable variances are heavily scrutinized. <a href=\"https:\/\/www.bookstime.com\/\">https:\/\/www.bookstime.com\/<\/a> Over ten years, I have seen many month-ends turn to firefighting exercises high on stress and pressure. The added stress then creates more mistakes and leaves little time for analysis.<\/p>\n<ul>\n<li>The false picture leads to incorrect pricing decisions and whether a product should be discontinued.<\/li>\n<li>The standard price used for these items is based on the cost of purchasing the item individually from the same vendor or could be set at a budgeted amount.<\/li>\n<li>This involves the definition, objectives, types of performance standards as well as the advantages and disadvantages of it.<\/li>\n<li>With the exception of the hourly rates, all of these numbers will need to be estimated.<\/li>\n<li>The last advantage of using standard cost is that even when other standards and guidelines are constantly being revised, standard cost serves as a reliable basis for evaluating performance and control costs.<\/li>\n<\/ul>\n<p>Allocation methods provide a false picture of product cost and a false sense of security to managers that products are being sold at the correct price. The false picture leads to incorrect pricing decisions and whether a product should be discontinued. The only operating expense that may be accurately allocated is direct labor. Supervision and other overheads are simply &#8216;spread&#8217; across all products by some simple allocation rule &#8211; for instance, by the quantity produced. Using standard costing and the ERP to determine the COGS or cost of goods sold is a common approach for businesses.<\/p>\n<h2 id=\"toc-2\">Setting The Standards Or Establishing A Standard Costing System<\/h2>\n<p>For example, if the standard set is not definite, then the management and the workers of the business will not understand what is expected of them. Performance standards are used in order to set performance targets for the business. When establishing the standard costs of a business, there are many various standards that the management can utilize. These standards are determined in the form of either quantity or financial cost. The management of the business has to determine which standard they must accept that is suitable for the requirements of the business. Another objective of standard costing is to implement a feedback control cycle within a business.<\/p>\n<p>A management tool used to estimate the overall cost of production, assuming normal operations. Navigating operational needs and financial requirements of inventory costing is a key component of internal and external reporting yet often is not given the attention it deserves. With the added complexities of COVID-19, freight and supply chain issues, and potential M&#038;A activity, inventory costing is a critical component of any reporting framework. <a href=\"https:\/\/www.bookstime.com\/articles\/standard-costing\">Standard Costing<\/a> technique as a management tool is an aid in making predictions and providing Standards for measuring business performance. The variances are to be classified into controllable and uncontrollable variances.<\/p>\n<h2 id=\"toc-3\">Management By Exception<\/h2>\n<p>A Standard Cost is a planned cost for a unit of product or service rendered. Standard Costing is universally accepted as an effective instrument for cost control in industries. Standard costing involves the creation of estimated (i.e., standard) costs for some or all activities within a company.<\/p>\n<p>While standard costing may benefit established businesses that make a uniform product in batches with strong processes and stable inventory and production volume levels, few meet this requirement. Budgeting for a company is based on estimates for prices and quantities of all inputs. When a dollar amount, quantity, and thus, the rate is assigned to labor, materials, and manufacturing overhead, the budget can be completed. For many manufacturing organizations, standard costing has been the default option for the last several decades. As far back in the 1920s, the Ford Motor Company was one of the first mass producers to champion and adopt the practice. Standard costing was praised and adopted as an innovation in production control.<\/p>\n<p><img decoding=\"async\" class='aligncenter' style='display: block;margin-left:auto;margin-right:auto;' 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juLMxLn5U8pOqqEyaJGYAUAQbVCEURVMk4jwQjkWuL\/AF16Nfa3hnv6L8yn669Gvtbwz39F+ZQHaUri\/wBdejX2t4Z7+i\/Mp+uvRr7W8M9\/RfmUB2lK4v8AXXo19reGe\/ovzKfrr0a+1vDPf0X5lAdpSuL\/AF16Nfa3hnv6L8yn669Gvtbwz39F+ZQFcvpMP5d6U\/elbfy640rn\/pENQ8Ay3B9Lbdiuc4\/eZbeptufNi33NiQ4LaW+4IpqIEqoKKQpv6tyT+9KAn259G\/SxernNvV40EwybPuMl2ZLkyLYDjr7zhqZmRL4qqkSqq\/5rG8yXpH9nbBPdDXwpSgHmS9I\/s7YJ7oa+FPMl6R\/Z2wT3Q18KUoB5kvSP7O2Ce6GvhTzJekf2dsE90NfClKAeZL0j+ztgnuhr4U8yXpH9nbBPdDXwpSgHmS9I\/s7YJ7oa+FPMl6R\/Z2wT3Q18KUoB5kvSP7O2Ce6GvhTzJekf2dsE90NfClKAeZL0j+ztgnuhr4U8yXpH9nbBPdDXwpSgHmS9I\/s7YJ7oa+FPMl6R\/Z2wT3Q18KUoB5kvSP7O2Ce6GvhTzJekf2dsE90NfClKAeZL0j+ztgnuhr4U8yXpH9nbBPdDXwpSgHmS9I\/s7YJ7oa+FPMl6R\/Z2wT3Q18KUoB5kvSP7O2Ce6GvhTzJekf2dsE90NfClKAeZL0j+ztgnuhr4U8yXpH9nbBPdDXwpSgHmS9I\/s7YJ7oa+FPMl6R\/Z2wT3Q18KUoB5kvSP7O2Ce6GvhTzJekf2dsE90NfClKAeZL0j+ztgnuhr4U8yXpH9nbBPdDXwpSgHmS9I\/s7YJ7oa+FPMl6R\/Z2wT3Q18KUoB5kvSP7O2Ce6GvhTzJekf2dsE90NfClKAeZL0j+ztgnuhr4U8yXpH9nbBPdDXwpSgHmS9I\/s7YJ7oa+FPMl6R\/Z2wT3Q18KUoB5kvSP7O2Ce6GvhTzJekf2dsE90NfClKAeZL0j+ztgnuhr4U8yXpH9nbBPdDXwpSgPvA6NOlW1zGbjbNA8MiSo5IbT7FsBtxsk9SiQ7Ki\/5SlKUB\/9k=\" width=\"254px\" alt=\"Standard Costing\"\/><\/p>\n<p>May run the management and employees of the businesses to manage false ways to show real performance is related or close to standards. Can be utilized as a performance evaluation tool for managers of various cost centers within the business. The Job Distribution Report can be run using standard costs when the detail version is selected. The system calculates the standard cost for all pay types except Retro Pay and Equipment Usage .<\/p>\n<h2 id=\"toc-4\">Jun 1 The Finance Business Partner<\/h2>\n<p>Being predetermined costs on scientific basis, standard costs are also useful in planning the operations. Standard Costing is a concept of accounting for determination of standard for each element of costs. Standard Costing is a predetermined cost which is calculated from management standards of efficient operations and the relevant necessary expenditure. It may be used as a basis for price fixing and for cost control through variance analysis.<\/p>\n<ul>\n<li>Once these managers can compare standard costs to actual costs, they will be able to determine if new business practices need to be utilized.<\/li>\n<li>Maybe there were production delays on the line resulting in staff overtime to finish that second batch.<\/li>\n<li>SSCM implementation is more involved than the production profitability contribution method when establishing the correct parameters.<\/li>\n<li>Because of low morale, employees could potentially hide any unfavorable variance reports to avoid any future repercussions.<\/li>\n<\/ul>\n<p>The purpose of this procedure may include setting standards for various costs within a business and working as a monitor and control tool. It can also be used to conduct variance analysis between standard costs and real costs incurred to know and inefficiencies within the processes of the business. There are different types of standards that can be set such as ideal, attainable, basic, and current standards. The characteristics of standard costing are related to the purposes of standard costing.<\/p>\n<p>There have been practical reasons to separate the standard costing system for external financial reporting from the internal management accounting system. A major reason is that the management accounting system is recalculated at frequent time intervals, such as quarterly or even monthly. This is essential for managers to monitor trends on costs and profit margins as operational processes and sales volume mix change. In contrast, standard costing is typically developed one time for each fiscal year. Standard costing was born out of the need to properly manage and value inventory of products inclusive of the major costs of production of direct labor, direct material, and indirect expenses . The basic method involved determining and applying a cost per labor hour or cost per machine hour \u201cburden rate\u201d for each of these expense amounts for each product produced during the fiscal year.<\/p>\n<p>Controversial materiality limits for variances Determining the materiality limits of the variances may be controversial. The management of each business has the responsibility for determining what constitutes a material or unusual variance. Because materiality involves individual judgment, many problems or conflicts may arise in setting materiality limits. Slows down quoting unless IT systems are in place but often requires input from various people to get a standard cost and selling price. Tracks downtime or provides any sort of production and material planning capabilities that a SSCM contributes to this type of management capability.<\/p>\n<p>Available machine production hours could be 24 hours a day for five days over 50 weeks, which is 6,000 hours per year. However, if the machine is only usable for an average of 85% per year for 10 years, the total would be 51,000 hours. Obviously, fewer hours will be useable the first few years but much more in later years.<\/p>\n<p>The Standard Costing method is typically recommended for manufacturers. It measures the costs incurred against standard values and provides variance analysis to monitor performance. Instead of using historical information to value inventory, it sets predetermined costs, so any differences between standard costs and actual costs appear as variances, which are noted so they can be further analyzed. Cost savings in record-keeping Although a standard cost system may seem to require more detailed record-keeping during the accounting period than an actual cost system, the reverse is true. For example, a system that accumulates only actual costs shows cost flows between inventory accounts and eventually into cost of goods sold. It records these varying amounts of actual unit costs that must be calculated during the period.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Content Assumes Little Change To The Estimated Costs Standard Costing Bibliography Setting The Standards Or Establishing A Standard Costing System Management By Exception Jun 1 The Finance Business Partner Standard &#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"content-type":"","footnotes":""},"categories":[27],"tags":[],"class_list":["post-1821","post","type-post","status-publish","format-standard","hentry","category-bookkeeping"],"_links":{"self":[{"href":"http:\/\/www.isysnsol.com\/TMi\/wp-json\/wp\/v2\/posts\/1821"}],"collection":[{"href":"http:\/\/www.isysnsol.com\/TMi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/www.isysnsol.com\/TMi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/www.isysnsol.com\/TMi\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/www.isysnsol.com\/TMi\/wp-json\/wp\/v2\/comments?post=1821"}],"version-history":[{"count":1,"href":"http:\/\/www.isysnsol.com\/TMi\/wp-json\/wp\/v2\/posts\/1821\/revisions"}],"predecessor-version":[{"id":1822,"href":"http:\/\/www.isysnsol.com\/TMi\/wp-json\/wp\/v2\/posts\/1821\/revisions\/1822"}],"wp:attachment":[{"href":"http:\/\/www.isysnsol.com\/TMi\/wp-json\/wp\/v2\/media?parent=1821"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/www.isysnsol.com\/TMi\/wp-json\/wp\/v2\/categories?post=1821"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/www.isysnsol.com\/TMi\/wp-json\/wp\/v2\/tags?post=1821"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}