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首页 题库中心 CPIM PART2-供应链资格认证考试 题目详情
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CPIM PART2-供应链资格认证考试
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单选题

The manufacturing operation has just picked an unplanned issue for the current operation. The unplanned issue has occurred due to scrap, which was unexpected. The cost of the unplanned issue, in a standard cost system, will be charged to:

A
material price variance
B
usage variance
C
volume variance
D
purchase price variance

答案解析

正确答案:B

解析:

A usage variance is recorded when the actual usage of materials is greater than the standard material usage required. If there is continuing unplanned issues for this component(s), then further investigation would be needed. It may be that the standard quantity is inaccurate or the operation cannot be completed with the standard quantity.
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CPIM PART2-供应链资格认证考试

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