ACCA PM Standard costing&Variance考点分享，此知识点考试可能20分，会出现选择题、案例选择题、主观题。

核心考点重要星级考试题型

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

敲重点：

标准的类型有Ideal standard完美标准（不能有任何浪费）、Basic standard 多年前的基础标准、Attainable standard可达到标准（可以有一定的浪费）、Current standard 目前标准，要会区分，能通过案例进行判断。

基础的差异分析计算在MA科目中学习过，是一样的，PM重点在于进阶的差异分析计算上，计算公式要在理解的基础上记忆，答题模板要总结。

会考查大题且考前冲刺也能提分比较快，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

Ÿ 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