Tag Archives: standard costing

If the AMD Ryzen 16-Core CPU saves $1,000 per computer manufactured, how would computer manufacturers’ variances be impacted?

AMD is rumored to be releasing a new 16-core, 32 thread CPU, that would be significantly more powerful than its competitors – and it would be about $1,000 less expensive than the closest Intel CPU. This AMD chip is named “AMD Ryzen” and it has six more cores than Intel’s current primary desktop CPU – […]

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When the chocolate used in Cadbury Creme Eggs was changed to a less expensive chocolate, what variances would have been impacted?

A Cadbury Creme Egg is an egg-shaped chocolate candy that weighs about 35 grams, or a little more than 1.2 ounces. It is filled with a white fondant and a smaller amount of yellow fondant, meant to mimic an actual egg.  (Fondant is a type of sugar syrup.) In the U.S., Cadbury Creme Eggs are […]

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How does the rising cost of hazelnuts impact NUTELLA®?

Hazelnuts are used in high-end chocolate items such as pralines and truffles.  In addition, hazelnuts are used in Nutella spread.  Turkey supplies more than 70% of the world’s hazelnuts. In 2014, there was a widespread frost in Turkey that damaged hazelnut flowers and cut production of hazelnuts by 28%.  The price of hazelnuts more than […]

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How will cost standards be impacted at PEZ Candy Inc. by the rising cost of sugar and labor?

PEZ Candy Inc. produces the popular small candy that is dispensed in collectible flip-top dispensers.  PEZ candy was invented as a breath mint in Vienna, Austria, in 1927.  The name PEZ is derived from “pfefferminz” which is the word for peppermint in German. In the United States, PEZ candies are produced in a factory in […]

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