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Unformatted text preview: from direct materials cost contained in the master static budget?-operations consumed a significantly different amount of direct materials.-Efforts of production personnel-substitutions of materials-Production factors-variation in the quality of direct materials-inadequate training or inexperienced employees-poor supervision-other factors 14-9 Why does management need to separate direct labor variances into rate & efficiency components? Rate variance is the difference between...
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This note was uploaded on 03/10/2012 for the course ACCOUNTING 5450 taught by Professor Brown during the Spring '12 term at Colorado Technical University.
- Spring '12