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Profit Variance Analysis Variance Analysis Cost Variance Analysis: - Direct Materials : - Mix Variance - Yield Variance - Direct Labor: - Mix Variance - Yield Variance - Variable Overhead - Fixed Overhead Variance Analysis Sale Variance Analysis: - Static-budget variance - Flexible-budget variance - Sales-volume variance - Sales-quantity variance - Sales-mix variance Cost Variance Analysis Price and Quantity Variances: Direct Materials AQ x AP AQ x SP Price Variance SQ x SP Quantity Variance Total Variance PV = (AP – SP)AQ 9-4 QV = (AQ– SQ)SP Cost Variance Analysis Rate and Efficiency Variances: Direct Labor AH x AR AH x SR Rate Variance SH x SR Efficiency Variance Total Variance RV = (AR – SR)AH 9-5 EV = (AH– SH)SR Cost Variance Analysis Direct Materials : Mix and Yield Variances AQxAM x SP AQ xSMx SP Mix Variance SQxSM x SP Yield Variance Quantity Variance MV = (AM – SM)xAQxSP 9-6 YV = (AQ– SQ)xSMxSP Cost Variance Analysis Direct Labor : Mix and Yield Variances AHxAM x SR AH xSMx SR Mix Variance SHxSM x SR Yield Variance Efficiency Variance MV = (AM – SM)xAHxSR 9-7 YV = (AH– SH)xSMxSR Sales Variances Level 1: Static-budget variance—the difference between an actual result and the static-budgeted amount Level 2: Flexible-budget variance—the difference between an actual result and the flexible-budgeted amount Level 2: Sales-volume variance Level 3: Sales-quantity variance Market Share Variance Market Size Variance Level 3: Sales-mix variance Flexible-Budget and Sales-Volume Variances Illustrated P1,P2 TAQxAM x ACM P1,P2 TAQ xAMx BCM Flexiblebudget Variance P1,P2 TBQxBMx BCM Sales-volume Variance Static-budget Variance P1:FBV = (ACM – BCM)xTAQxAM P2:FBV = (ACM – BCM)xTAQxAM 9-9 P1:SVV = (TAQ –TBQ)x(AMBM)xBCM P2:SVV = (TAQ –TBQ)x(AMBM)xBCM Sales-Mix Variance Measures shifts between selling more or less of higher or lower profitable products Sales-Mix Variance = Actual Actual Units of X Sales-Mix All Percentage Products Sold Budgeted Sales-Mix X Percentage (c) 2012 Pearson Education. All rights reserved. Budgeted Contribution Margin per Unit Sales-Quantity Variance SalesQuantity = Variance Actual Units of All Products Sold Budgeted Units of all Products X Sold Budgeted Sales-Mix Percentage X Budgeted Contribution Margin per Unit Sales-Mix and Sales–Quantity Variances Illustrated P1,P2 TAQ xAMx BCM P1,P2 TAQ xBMx BCM SalesQuantity Variance Sales-mix Variance P1:SMV = (AM-BM)xTAQxBCM P2:SMV = (AM-BM)xTAQxBCM 9-12 P1,P2 TBQxBMx BCM Sales-volume Variance P1:SQV = (TAQ –TBQ)xBMxBCM P2:SQV = (TAQ –TBQ)xBMxBCM Sales–Quantity: Market Share and Market Size Variance WBCM = กำไรส่วนเกินถัวเฉลีย่ ถ่วงน้ำหนักตำมงบประมำณ Market Share Variance =(AMS – BMS)xTAQxWBCM Market Size Variance = (TAQ – TBQ)xBMSxWBCM Sales Variances Summarized Static Budget Variance FlexibleBudget Variance Sales-Volume Variance Sales-Mix Variance Sales–Quantity Variance Market Share Variance Market Size Variance