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Variance+Tree+Cost+Accounting

Variance+Tree+Cost+Accounting - For VOH(ap bp aq used for...

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Variance Tree Actual Flex Static Static Budget Variance Flexible Budget Variance Sales Volume Variance (Actual Flex ) (Flex-Static) OR: For OI = bcm (act. units sold - bud. units sold) (For FOH) (For FOH) Spending (Price) Variance = Flexible Budget Variance (Actual Flex (same as static for FC)) Production Volume Variance Operating-Income Volume Variance (Static fixed overhead allocated using bud input allowed (Static OI Flex OI) for actual output (like Flex)) (For VC) Spending (Price) Variance Efficiency Variance Sales Mix Variance Sales Quantity Variance For VC: (ap bp) aq of input (aq - bq allowed for actual output) bp Act. Bud. Act. Bud. Act. Bud. Bud. Bud. For VOH:
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Unformatted text preview: For VOH: (ap- bp) aq used for actual output (aq - bq allowed for actual output) bp Sales - Sales x units x cm per unit - unit x sale x cm per Mix Mix sold unit sold sold mix unit (total) (total) (total) DM Mix Variance DM Yield Variance Market Share Variance Market Size Variance Act. bud total bud. price Act. total bud. Bud. Bud. Act. Bud. Act. Act bud bud DM input - DM input x quantity x of all DM quantity of - “ x DM x price mkt. - mkt. x mkt. x bcm mkt - mkt mkt x bcm mix % mix % of DM input all DM inputs “ inputs of DM share share size (comp)* size size share (comp)* inputs used used “ mix % input *bcm (comp) = cm of a hypothetical unit w/ weights based on budgeted mix...
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