9 – Standard costing
Publisher Summary 
This chapter discusses standard costing. A standard cost is defined as a predetermined calculation of how much costs should be under specified working conditions. The Terminology goes on to explain that a standard cost is built up from an assessment of the value of cost elements and correlates technical specifications and the quantification of materials, labor and other costs to the prices and/or wage rates expected to apply during this period in which the standard cost is expected to be used. The Terminology envisages that such standards would be used as established control tools through variance analysis, inventory valuation and even for fixing prices. Standards can be set for direct materials, both price and usage, for direct labor, and for indirect fixed or variable conversion expenses. Within the context of the operating of standard costing, the difference between the goal set and the results achieved can be quantified, analyzed, and hopefully, unambiguously communicated. At the very outset, the emphasis on analysis is vital because whereas the variance itself directs attention to its existence, it is the skill in analysis that correctly draws attention to the reason.
Behavioral Properties of Variance Controls
The behavioral implications of variance controls have generally been ignored. This paper examines the characteristics of variance controls, traces their use in modern organizations, and suggests further areas for application and improvement.
Ceramic microwave antennas for mobile applications
Due to their medium to high permittivity values, ceramic microwave materials are attractive as building blocks for miniaturised antenna solutions. Further advantages are low dielectric losses and an excellent temperature stability of standard ceramic materials. Yet, the permittivity of the ceramic material also has a strong influence on the radiation efficiency and bandwidth of the antenna. This implies that in the design process a suitable compromise has to be found between the degree of miniaturisation on the one hand and the antenna efficiency and bandwidth on the other. We describe two approaches towards efficient miniaturised ceramic microwave antennas: the dielectric resonator antenna (DRA) with partial metallisation and the shorting post patch antenna. We focus on design steps taken to ensure both a high degree of miniaturisation and high values of the radiation efficiency, the choice of the ceramic material and the experimental performance of the antennas.