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雷达卡
今天我们把ACCA考试中Variance这个知识点进行汇总，赶快把这个ACCA干货收入囊中吧！
1.Material price variance
=Actual materials bought should cost-Did cost
=Actual purchase volume x(should price-Actual price)
2.Material usage variance
=(Actual output produced should use-Did use)x standard price
=(Actual output x standard usage per unit-actual total usage)x standard price
3.Direct labor rate variance
=Actual hours worked should cost-Did cost
=Actual hour worked x(standard rate-actual rate)
4.Direct labor efficiency variance
=(Actual output produced should take-Did take)x standard rate
=(Actual output x standard hour per unit-actual total hours)x standard labor rate
5.Variable OH expenditure variance
=Actual hours worked should cost-Did cost
=Actual direct labour hours x(Standard rate-Actual rate)
6.Variable OH efficiency variance
=(Actual output produced should take-Did take)x standard rate
=(Actual output x standard hour per unit-Actual total hours)x standard rate
7.Fixed overhead expenditure variance
=Budget expenditure-Actual expenditure
8.Fixed overhead volume variance
=(Budget production volume in standard hours-Actual production volume in standard hours)x standard fixed overhead rate
9.Capacity variance
=(actual hour worked-budgeted hours)x absorption rate
10.Efficiency variance
=(Standard hours worked for actual production-actual hours worked)x absorption rate
=(Actual output x standard hours per unit-actual total hours)x absorption rate
11.Sales price variance
=Actual sales units x(Budget price-Actual price)
12.Sales volume variance
=(Budget sales units-Actual sales units)x standard profit per unit
(Absorption costing)
=(Budget sales units-Actual sales units)x standard CPU
(Marginal costing)
13.Total efficiency variance
=(standard paid hours-actual paid hours)x hour rate
14.Productive efficiency variance
=(standard productive hours-actual productive hours)x adjusted hour rate
15.Idle time variance
=(expected idle time-actual idle time)x adjuested hour rate
——possible causes of the variance
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