STANDARD COSTING FEATURE, Accumulates costs in Work-in-Process (WIP) accounts., Traces direct materials and labor to specific batches., Uses "Move Tickets" to verify goods moving between stations., Benchmarks actual costs against predetermined standards., Initiates production through "Work Orders.", Designed for environments with high direct labor and low overhead., Uses a single volume-based driver (like labor hours) for overhead., Captures employee time usage via "Job Tickets.", Flaw/Limitation, Data lag, Assumes variable costs are significant while fixed costs are low., Incentivizes large batch production to absorb overhead., Distorts product costs in highly automated environments., Reporting occurs only after errors have already happened, Conceals waste within broad overhead allocations., Treats money as the sole indicator of performance., Fails to track non-financial metrics like quality or speed..

STANDARD COSTING ACTIVITY

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