standard costing การใช้

• Traditional accounting systems ( particularly those using standard costing, activity-based costing, or other full absorption methods ) are designed to support traditional management methods.
• Traditional standard costing must comply with generally accepted accounting principles ( GAAP US ) and actually aligns itself more with answering financial accounting requirements rather than providing solutions for management accountants.
• Even more, according to Segelod & Carlsson ( 2011 ), the " scientific management and the introduction of variance accounts, developed by Moxey ( 1913 ), paved the way for the rapid development of standard costing in the US between 1910 and 1920 ."
• Variance analysis became common in the United States in the early 1920s following the rapid development of standard costing between 1910 and 1920 . . ., while the technique of connecting cost and financial accounting was . . . well elaborated in Anglo-Saxon countries around 1920 ."
• Traditional standard costing ( TSC ), used in cost accounting, dates back to the 1920s and is a central method in management accounting practiced today because it is used for financial statement reporting for the valuation of income statement and balance sheet line items such as cost of goods sold ( COGS ) and inventory valuation.