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    Overhead Variance

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    Abi Serrano Taguiam
    The document discusses different types of overhead variances in accounting. It presents a four-way and three-way format for analyzing overhead variances, breaking them down into spending, efficiency, and volume variances. It also differentiates between controllable and non-controllable variances, with spending and efficiency variances usually being controllable and volume variances usually being non-controllable.

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    Attribution Non-Commercial (BY-NC)
    Download as XLSX, PDF, TXT or read online from Scribd

    Overhead Variance

    Uploaded by

    Abi Serrano Taguiam
    26 views2 pages
    The document discusses different types of overhead variances in accounting. It presents a four-way and three-way format for analyzing overhead variances, breaking them down into spending, efficiency, and volume variances. It also differentiates between controllable and non-controllable variances, with spending and efficiency variances usually being controllable and volume variances usually being non-controllable.

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    © Attribution Non-Commercial (BY-NC)

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    The document discusses different types of overhead variances in accounting. It presents a four-way and three-way format for analyzing overhead variances, breaking them down into spending, efficiency, and volume variances. It also differentiates between controllable and non-controllable variances, with spending and efficiency variances usually being controllable and volume variances usually being non-controllable.

    Copyright:

    Attribution Non-Commercial (BY-NC)
    Download as XLSX, PDF, TXT or read online from Scribd
    Download as xlsx, pdf, or txt
    26 views2 pages

    Overhead Variance

    Uploaded by

    Abi Serrano Taguiam
    The document discusses different types of overhead variances in accounting. It presents a four-way and three-way format for analyzing overhead variances, breaking them down into spending, efficiency, and volume variances. It also differentiates between controllable and non-controllable variances, with spending and efficiency variances usually being controllable and volume variances usually being non-controllable.

    Copyright:

    Attribution Non-Commercial (BY-NC)
    Download as XLSX, PDF, TXT or read online from Scribd
    Download as xlsx, pdf, or txt
    of 2

    OVERHEAD VARIANCE

    four-way AP x AQ= Actual VOH VOH Spending Variance SP x AQ= Budgeted VOH VOH Efficiency Variance SP x SQ= Standard VOH

    three-way

    two-way

    Spending Variance Efficiency Varinace

    Controllable Variance

    Total OH Actual FxOH FxOH Spending Variance Budgeted FxOH Volume Variance SP x SQ= Standard FxOH Volume Variance Non-controllable Variance Variance

    ALTERNATIVE APPROACH four-way AFOH OH Spending Variance BAAH OH Efficiency Variance BASH Volume Variance SFOH Volume(Non-controllable) Variance Budget(Controllable) Variance Total OH Variance three-way two-way

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