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雷达卡
Standard Costs and Operating Performance Measures
Standard Costs
Benchmarks for
measuring performance.
The expected level
of performance.
Based on carefully
predetermined amounts.
Used for planning labor, material
and overhead requirements.
Standard
Costs are
Standard Costs
Direct
Material
Managers focus on quantities and costs
that exceed standards, a practice known as
management by exception.
Type of Product Cost
Amount
Direct
Labor
Manufacturing
Overhead
Standard
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