Basic Variance Analysis Formulas_ACCA考试PM知识点

距离2022年6月考季越来越近，小编也为大家整理了一些Basic Variance Analysis Formulas_ACCA考试PM知识点，希望对大家有帮助！

【科目】

ACCA-PM

【知识点】

Basic Variance Analysis Formulas:

1.Material cost variances

Material usage variance = (Std usage vs Actual usage) X Std price

Material price variance = (Std price vs Actual price) X Actual usage

2.Labour cost variances

Labour efficiency variance = (Std hour vs Actual hour) x Std rate

Labour rate variance = (Std rate vs Actual rate) x Actual hour

3.Sales price variance = (Std price vs Actual price) x Actual sales quantity

4. Sales volume variance = (Std qty vs Actual Qty) x Std profit or contribution per unit

Note:

Bearing in mind that the examiner tends to examine area such as advanced variances analysis (Planning and operational variances)

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