(standard cost) is sựước the amount it costs to produce a product. Standard costs are established for each item the production costs (direct material, direct labor, and manufacturing) based on standard quantities (e.g., number of hours of labour, the quantity of raw materials, ...needed to produce a unit of product) and the standard price of each tốđầu on (for example, the estimated price of cho1kg materials, salary estimates for 1 hour of labour, etc.). Example: a product A need 0.5 kg of raw materials directly to produce and purchase price of 1 kg of raw materials is $ 4. Level of direct materials cost is $ 2 per product (0.5 x 4). Based on standard costs, staff sẽxác management accounting to estimate production costs (based on projected activity levels) and use it as a "standard
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