09 Jul HOW ARE COST VARIANCES CLOSED AT THE END OF AN ACCOUNTING PERIOD?
Unit VI Research Paper
Search the CSU Online Library and other reliable sources.
Write a paper on one of the major topics listed below and incorporate at least five other related empirical studies of
your choice:
Research the topic of standard cost. When writing your
paper, be sure to answer the following questions, in addition to providing any other information you wish to
include. How does this valuation method assign costs to products and services? Identify and describe three areas in
which standard costs can be used in the decision making process. Compare and
contrast target costing and traditional standard costs.
Research the topic of direct labor and materials variance.
When writing your paper, be sure to answer the following questions, in addition to providing any other
information you wish to include. Compare and contrast direct labor and materials variance. How would a company use
each of them related to accounting? What are benefits of using the direct labor and materials variance?
Research the topic of joint costs. When writing your paper,
be sure to answer the following questions, in addition to providing any other information you wish to
include. Search information on incentive effects of direct labor and materials variance. Explain five subtle incentive
effects. What are some externalities created by standard cost variances?
Research the topic of incentive effects of direct labor and
materials variance. When writing your paper, be sure to answer the following questions, in addition to providing
any other information you wish to include. How are cost variances closed at the end of an accounting period?
What are the three ways in which cost variances are written off? Why are some firms dropping standard cost
systems?
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