Session 19 Appendix

Session 19 Appendix - Tot Act Input @ Std Price Flex Bud...

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Session 19 Appendix
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Flex Bud Cost – Static Bud Cost (AO x SI x SP) – (EO x SI x SP) = (AO - EO) x (SI x SP) Actual Cost – Flex Budget Cost (AO x AI x AP) – (AO x SI x SP) = [(AI x AP) - (SI x SP)] x AO Volume Variances Flexible Budget Variances Actual Cost – Static Budget Cost (AO x AI x AP) - (EO x SI x SP) Static Budget Variances Hierarchy of Variances for Variable Costs Actual Cost – Tot Act Input @ Std Price (AO x AI x AP) – (AO x AI x SP) = [(AP - SP) x AI] x AO Price / Spending Variances
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Unformatted text preview: Tot Act Input @ Std Price Flex Bud Cost (AO x AI x SP) - (AO x SI x SP) = [(AI - SI) x SP] x AO Efficiency Variances + + Actual FOH Applied FOH (AO x AI FOH x AP FOH ) - (AO x SI FOH x SP FOH ) Total FOH Variances Hierarchy of Variances for Fixed Overhead Actual FOH Budgeted FOH (AO x AI FOH x AP FOH ) - Budgeted FOH Spending (Flexible Budget) Variances + Budgeted FOH Applied FOH Budgeted FOH (AO x SI FOH x SP FOH ) Production-Volume Variances...
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Session 19 Appendix - Tot Act Input @ Std Price Flex Bud...

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