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论文作者:留学生论文论文属性:讲稿 Lecture Notes登出时间:2011-02-28编辑:anterran点击率:20880
论文字数:5891论文编号:org201102281053329318语种:英语 English地区:英国价格:免费论文
关键词:留学生用英语英语论文写作笔记课件standard absorptioncosting system
2. VARIANCE REPORT
Firms commonly prepare a variance report analysing the difference between:
• budgeted costs at budgeted activity level (static budget) – far right column, and
• actual costs (far left column)
See lecture example, which shows the steps required to prepare the report and to prepare the flexible budget.
Actual Variances Flexible Variances Static
costs due to budget due to budget
(50,000) cost (50,000) volume (60,000)
DM $124,800 $ 200 F $125,000 $25,000 F $150,000
DL $305,250 $ 5,250 U $300,000 $60,000 F $360,000
V OH $ 59,500 $ 9,500 U $ 50,000 $10,000 F $ 60,000
F OH $ 37,400 $ 1,400 U $ 36,000 No variance $ 36,000
Total costs $526,950 $15,950 U $511,000 $95,000 F $606,000
The report shows two levels of variances. First, the static budget variance ($79,050 F), which is the difference between budgeted costs at budgeted activity level, and actual costs. This variance is then split to show:
• the difference between budgeted costs at budgeted activity and budgeted costs at actual activity, called the volume variance ($95,000 F), and
• The difference between budgeted costs at actual activity level, and actual costs incurred (called cost variances or flexible budget variances ($15,950 U).
3. DISCUSSION OF THE VARIANCES
3.1 STATIC BUDGET VARIANCE
The difference between the static budget and the actual cost is favourable ($79,050 F), suggesting that costs were less than expected. That is very misleading. If you analyse that variance further, it is evident that the favourable variance is attributable to the fact that the firm produced 10,000 fewer units than it expected to produce. In fact, for that level of production all costs except DM were higher than expected (unfavourable).
This variance has limited usefulness – not comparing the same activity level.
3.2 VOLUME VARIANCES
The differences between the static budget and flexible budget column are due solely to the fact that actual production level (50,000) differed from budgeted production (60,000). Where the actual activity level is:
• higher than budgeted, the variance is unfavourable
• lower than budgeted, the variance is favourable
This variance also has limited usefulness. Data becomes useful when firms expand the volume variances into sales variances (not covered in this unit).
3.3 COST VARIANCES
The differences between the actual and flexible budget column are the cost variances, because we are comparing “what costs should have been (budget) to produce 50,000 units” and “what costs were (actual) to produce 50,000 units”. These variances will be the focus of this unit. 本论文由英语论文网提供整理,提供论文代写,英语论文代写,代写论文,代写英语论文,代写留学生论文,代写英文论文,留学生论文代写相关核心关键词搜索。