acca f5 variances

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1、VariancesConventionalFormulas1.salesvariancessalespricevariance=AQ*(AP--SP)salesvolumevariances=(AQ--SQ)*SM【contributionorprofit】2.materialvariancespricevariance=AQ*(AP--SP)usagevariance=(AQ--SQ)*SP3.labourvarianceslabourratevariance=AH*(AR--SR)labourefficiencyvariance=(AH--SH)*SR4.idletimevar

2、ianceratevariance=AH*(AR--SR)AH:totalhourspaidproductiveefficiencyvariance=(actualproductivehours—standardproductivehours)*standardgrosseduprateexcessidletimevariance=(actualidletime–standardidletime)*SGR*standardforactualproduction*standardidletime=acutaltotalhourspaid*standardidlerate*ifthei

3、dletimerateisunknown,thenthere’snoneedtogrossuptherate5.variableoverheadvariancesexpenditurevariance=AH*(AR--SR)efficiencyvariance=(AH--SH)*SR*SH:standardhoursforactualproduction6.fixedoverheadvariancesmarginalcostingfixedexpenditurevariance=actualexpenditure—budgetedexpenditureabsorptioncosti

4、ngfixedexpenditurevariance=actualexpenditure—budgetedexpenditurefixedvolumevariance=budgetedexpenditure—actualunits*OARperunitfixedcapacityvariance=budgetedexpenditure—acutualhours*OARperhour=(originalhours—actualhours)*OARperhoursfixedefficiencyvariance=(actualhours–standardhours)*OARperhour7

5、.mixandyieldvariancesmixvariance=(AQAM--AQSM)*SP(orRSP)–inputyieldvariance=(AQSM--SQSM)*SP(orRSP)–input:outputConventionalstatementMarginal:lbudgetedcontributionsalesvolumevariancesalespricevariancelrevisedcontributioncostvarianceslactualcontributionfixedoverheadexpenditurevariancelgrossprofit

6、Obsorption:lbudgetedprofitsalesvolumevariancesalespricevariancelrevisedprofitcostvarianceslactualprofitExplanationsofthevariancesWrongbudgeting;poorplanning;abnormal/seasonaleffects;Operationalreasons:1.Sales:Price:discounts;pricecompetition(togeneratelargemarketshare);typeofproducts(neworold;

7、)volume:marketconditions(economy,customers’buyinghabits;),bulkpurchase;higherproductionoutput;2.MaterialsPrice:marketchanges(demands,shortage,competitionforsuppliers);bulkdiscounts;changeofsupplier;changeofbuyers(abilitytobargin);change