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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注：以上内容来自Stephy Lim老师PM干货直播行动营，本文为正保会计网校文章，转载请注明
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