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lso managers ought to establish an effective reward and punishment system to enhance workers ' enthusiasm in production and sale. At the same time meticulous market surveys should be carried on and products shifted from saturated place to one that large demanded amount exists. The table shows that direct material usage is lower than the budget while direct material price is higher than budget. The decreased direct material usage means that production staffs perform well and exert themselves to save materials and avoid wasting. The increased direct material price means that supplier price increases or high transport costs due to the purchase in remote area. Another reason for material price increase is that material demand is beyond material supply. The table displays that actual direct labor rate is lower than budget, which is maybe caused by the condition that labor force exceeds market demand . Also it needs less cost with low level labor than skilled labor. However, direct labor efficiency decreases compared with budget. There are several reasons for that .

 First , in default of the effective supervision from managers , employees fail to manufacture products enthusiastically. Second , the lag of technology has a negative effect on procession and manual labor becomes difficult . Third, materials that are crude and cheap also aggravates the poor performance of labor efficiency. So York Ltd. Needs to develop science and technology energetically and pay more attention to staff's interest to strengthen their effectiveness.The table shows that actual fixed production overhead expenditure and fixed production overhead volume is higher than budget . It is maybe caused by wrong calculating or poor supervision of management. On the whole York Ltd. fails to achieve its budgeted goal so measures must be taken. As is known , goal achievement entails cooperation between every department , such as personnel Department ,sales department, product department and after-sale department. All should fully exercise their functions and timely calculate the variance and forestall its becoming worse.

Standard costing is a popular costing method to predict production factors consumption, anticipated price and expected capacity under a given set of circumstances and then compare with the actual costs that are incurred. It is divided into three parts---material, labor and overhead costs. Standard costing is widely used in organizations such as manufacturing companies where a train of common activities exist along with service industries and other parts of public sectors(Berger, 2011) because its unique advantages. First it is constructive to cost control. In production process it controls and monitors expenses based on the achievement of standard costs and then compares with actual costs to record and analyze the causes of variance especially those not preceding according to the plan. For example, more attention is brought towards those astray from standard costs and forestall expenditure risk so that costs are allocated evenly and profits maximized. Second, it facilitates the access to timely and accurate cost information. Compared with some costing method that calculates cost according to the date collected in the end of a month and that becomes inaccurate with limited time and labor Standard Costing is easy to operate in that only if timely cost variance is available annual cost will be d本论文由英语论文网提供整理，提供论文代写，英语论文代写，代写论文，代写英语论文，代写留学生论文，代写英文论文，留学生论文代写相关核心关键词搜索。