standard cost card


standard cost card
In a standard costing system, a record showing how the standard cost of each product is built up. The standard cost card records the standard quantities of material and the standard prices, the standard labour times, and the standard rates of pay, as well as the fixed and variable overhead rates per unit of product. Traditionally, this information was kept on a series of cards but it is now invariably held in computer databases.

Accounting dictionary. 2014.

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