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What Is Standards-Based Grading? Standards-based grading, sometimes called proficiency grading, is a method for teachers to measure how students are doing in meeting the learning goals for their grade as determined by their stateâs standards.
Standard Costing and Variance Analysis. Standard costing is the establishment of cost standards for activities and their periodic analysis to determine the reasons for any variances. Standard costing is a tool that helps management account in controlling costs. For example, at the beginning of a year a company estimates that labor costs should be $2 per unit.