管理会计专业术语词汇

are analyzed, and continuance of the activity or operation must be justified on the basis of its need or usefulness to the organization. rect labor hours used and the standard hours allowed multiplied by the standard variable overhead rate. Variable overhead spending variance The difference between the actual variable overhead and the budgeted variable overhead based on actual hours used to produce the actual output. Velocity The number of units that can be produced in a given period of time (e.g., output per hour). Vendor Kanbans Cards or markers that signal to a supplier the quantity of materials that need to be delivered and the time of delivery. W

Weighted average costing method A process-costing method that combines beginning inventory costs with currentperiod costs to compute unit costs. Costs and output from the current period and the previous period are averaged to compute unit costs. What-if analysis (See Sensitivity analysis.)