2017ACCA Variance知识点解析!

  1.Material Variance

 

  ⑴total material variance=standard cost–actual cost

 

  ⑵material price variance=(standard price–actual price)*actual quantity

 

  ⑶material usage variance=(standard usage of actual output-actual usage)*standard price.

 

  2.Direct Labor Variance

 

  ⑴standard pay–actual pay

 

  ⑵Labor rate variances=(standard rate–actual rate)*actual hrs of actual output

 

  ⑶Labor efficiency variances=(standard hrs of actual output–actual hrs)*standard rate

 

  3.Variable production overhead variances

 

  ⑴Total variable O.H.variance=standard cost–actual cost

 

  ⑵Variable O.H.expenditure variance=(standard rate–actual rate)*actual hrs

 

  ⑶Variable O.H.efficiency variance=(standard hrs of actual output–actual hrs)*standard rate

 

  4.Fixed O.H.expenditure variance

 

  ⑴Fixed O.H.Expenditure variance=budget expenditure–actual expenditure

 

  ⑵Fixed O.H.volume=(actual output-budgeted volume)*standard hrs per unit*standard rate per hr.

 

  ⑶Capacity variance=(actual hrs worked–budgeted hrs worked)*standard rate per hr

 

  ⑷Efficiency variance=(standard hrs worked for actual output–actual hrs worked)*standard rate per hr⑴+⑵:Fixed O.H.total variance=fixed O.H.absorbed–actual expenditure

 

  5.Sales variance

 

  ⑴Sales price variances=(actual price–budget price)*actual sales units

 

  ⑵Sales volume variances=(actual sales units–budget sales units)*standard profit per unit

 

  (absorption)

 

  ⑶Sales volume variances=(actual sales units–budget sales units)*standard CPU(marginal costing)

 

  6.Idle time variances

 

  Idle time variance=(expected idle time–actual idle time)*adjusted hr rate