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1、.AfinancialanalysisreportforTricolplcOutcome3and4Class;10E6Name:MabodaSCN:125099297CandidateNum:22word教育资料.IntroductionTooperatebetterinfinancialaspect,themanagementofTricolplcaskedmetoanalyzetheirfinancialconditionthenmakerecommendationsforthem.FindingsPartA(ⅰ)Flexbudge
2、tinlinewithactualactivityTricolplcFlexedBudgetforJuneOriginalbudgetFlexedbudgetActualresultsVariance2000units1600units1600unitsF/A££££Directmaterial80,00064,00061,6002,400FDirectlabor36,00028,80035,2006,400AVariableproductionoverhead4,0003,2003,2000FixedcostDepreciation1
3、,5001,5001,5000Rentandrates2,5002,5002,5000Administrationoverhead2,0002,0002,200200AInsurancecosts2,2002,2002,400200ATotal128,200104,200108,6004,400A(ⅱ)VariancescalculationDirectmaterialtotalvariance(Standardunitsofactualproduction*standardprice)-(actualword教育资料.quantity
4、*actualprice)(4kg*1,600*£10)-£61,600=£2,400(F)Rateofsignificance:(3.75%)DirectmaterialusagevarianceStandardprice*(standardunitsofactualproduction-actualquantity)£10*[(4kgⅹ1,600)-5,600kg]=£8,000(F)Rateofsignificance(12.5%)DirectmaterialpricevarianceActualquantity*(standar
5、dprice-actualprice)5,600kg*[£10-(£61,600/5,600kg)]=£(5,600)(A)Rateofsignificance:(8.75%)Directlabourtotalvariance(Standardhoursofactualproduction*standardrateph)-(actualhours*actualrateph)[(2hrs*1,600)*£9]-£35,200=£(6,400)(A)Rateofsignificance:(22.22%)Directlabourefficie
6、ncyvarianceStandardrateph*(standardhoursofactualproduction-actualhours)£9*(2hrs*1,600-3,520hrs)=(2,880)(A)Rateofsignificance:(10%)DirectlabourratevarianceActualhours*(standardrateph–actualrateph)3,520hrs*(£9*-£35,200/3,520hrs)=£(3,520)(A)Rateofsignificance:(12.22%)word教育
7、资料.TotaloverheadvarianceTotalstandardoverheadforactualproduction-totalactualoverheads(£18,000/12+£2,500+£2,200+£2,000)-(£1,500+£2,500+£2,200+£2,400)=£(400)(A)Rateofsignificance:(3.5%)(ⅲ)Reportaboutvariances²DirectmaterialvarianceThedirectmaterialtotalvariancecanbeanalyze
8、dintwoaspectswhicharedirectmaterialvolumeanddirectmaterialprice.Forvolumeside,ascalculatedabove,thebudg