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Actual Qty Purchased STD Price-Actual Price
Actual Qty Purchased STD Price-Actual Price
MIX VARIANCE
YIELD VARIANCE
To produce 1 kg of chicken curry 800 g of chicken ad 200g of potato @ 3$ per kg,.75 per kg respectively.
Durig the period actual output of the chicken curry 20 kg by consuming 13 kg of chicken, 10 kg of potato respective
sq
ao
muv
STD QTY
AQ USED
PRICE
MUV
ACTIVITY-1
STD QTY
AQ USED
PRICE
MUV
OBC
19
STD PRICE 1.8
MUV 34.2
STEP:2 sq
STEP:3 aq used
STEP:4 INPUT
WF
WG
Y
MIX VARIANCE
WF
WG
Y
STEP:5 INPUT
WF
WG
Y
CRUMBLY CAKES
FLOUR
EGGS
BUTTER
SUGAR
MUV
FLOUR
EGGS
BUTTER
SUGAR
STEP:2 sq
STEP:3 aq used
STEP:4 INPUT
F
E
B
S
MIX VARIANCE
F
E
B
S
STEP:5 INPUT
F
E
B
S
DYNAMITE:FLASH,BANG ILLUSTRATION 1
DURING THE PERIOD ACTUAL OUTPUT PRODUCED 80 UNITS BY CONSUMING 600 KG OF FLASH AND 750 KG OF BAN
ACTIVITY 3
KAPPA CO
MUV
ALPHA
BETA
GAMMA
TOTAL
sq
aq used
INPUT
A
B
G
MIX VARIANCE
A
B
G
INPUT
A
B
G
POSSIBLE INTERDEPENDENCE
MPV-F
MUV-A
SALES VARIANCE
SV
PRICE VOLUME
YIELD MIX
A LTD BUDGETED TO SELL 5000 UNITS AT40$ PER UNIT. DURING THE PERIOD 6000 UNITS WERE SOLD @38$ PER UN
CALCULATE SP VARIANCE
-12000
SP VARIANCE
AO
BP
CALCULATE AP
AP
SP P&O VARIANCE
( AP)
ACTUAL BUDGET
OPERATIONAL
(AP-REV BP)*AO
ADITHYA LTD BUDGETED TO SELL 10000 UNNITS AT 25$ PER UNIT DUE TO SHORT SUPPLY OF FINISHED GOOD MAR
SP VARIANCE
PLANNING
OPERATIONAL
ELM CO
SP VARIANCE
PLANNING
OPERATIONAL
IT IS A STATIC BUDGET VARIANCE IN ORDER TO CALCULATE IT WE HAVE TO IDENTIFY THE METHOD OF COSTING FO
IN CASE OF M C
BLOCK CO
PRODUCT
COMM1
COMM2
COMM3
PRODUCT
COMM1
COMM2
COMM3
PRODUCT
COMM1
COMM2
COMM3
paragon-40%
rahmat-35%
kbc-25%
paragon
on a day demand for the biryani increases to 200000 due to conference by arp. So generally the revised budgeted
80000
if standard contribution per unit=4$, s.v planning variance or market size variance will be:
240000
DURING THAT DAY ACTUAL DEMAND MET BY PARAGON WAS 45000 UNITS ONLY. THIS IS DUE TO POOR PERFORMA
-140000
BUDGETED OUTPUT
DURING THE PERIOD MARKET DEMAND INCREASED BY 20%.ACTUAL OUTPUT SOLD BY THE COMPANY 55000. STD C
MAR DEM 240000
R.B.O 36000
S.V.V 150000
P.V 36000
O.V 114000
BUDGETED DEMAND
SO BMD
S.V.V(CC)
S.V.V(SS)
( AO)
MIX
(AO-REV AO)*STD CPU/PROFIT
STEP:2 RAO
CC
SS
CC
SS
CLEAR CO
MIX
YIELD
BLOCK CO (HOMEWORK)
VALET C.O
MIX
QUANTITY VARIANCE
SALES QUANTITY VARIANCE IN CONTRIBUTION OR PROFIT DUE TO CHANGES IN SALES VOLUME FROM B.S.V BOTH
BIRCH CO
MIC CO
SECURE NET
SU CO
READ BOTTOM UP AND TOP DOWN BUDGET MAXIMUM 3 MERIT AND DEMERIT
r kg,.75 per kg respectively.
g of chicken, 10 kg of potato respectively
16 4
12 8
4 -4
12 -3
F A
FLASH BANG
400 800
600 750
-200 50
2 3
-400 150
ONION TOMATO
500 500
600 900
-100 -400
2 4
-200 -1600
WHOLEGRAIN FLOUR YEAST
142.5 9.5
152 10
-9.5 -0.5
2.2 20
-20.9 -10
427.5 142.5
408.5 152
WF
420.860655737705
SQ FOR AO REVISED AQ
427.5 420.860655737705
142.5 140.286885245902
9.5 9.35245901639344
REVISED AQ AQ USED
420.860655737705 408.5
140.286885245902 152
9.35245901639344 10
SQ FOR AO REVISED AQ
427.5 420.860655737705
142.5 140.286885245902
9.5 9.35245901639344
-57 A
-990 A
-660 A
-458 A
-2165
6000 5700
6000 6600
6000 6600
6000 4578
6000 6000
5700 6600
5869.5
SQ FOR AO REVISED AQ
6000 5869.5
6000 5869.5
6000 5869.5
6000 5869.5
REVISED AQ AQ USED
5869.5 5700
5869.5 6600
5869.5 6600
5869.5 4578
SQ FOR AO REVISED AQ
6000 5869.5
6000 5869.5
6000 5869.5
6000 5869.5
600 KG OF FLASH AND 750 KG OF BANG
1350
90
80
10 (LOSS)
400
40
1500
150
100
50 (LOSS)
1500 A
30
4950 45
4500
4800
300
6900 F
23
1840 2200
2760 2500
920 920
5520
1840 2760
2200 2500
1873.33333333333
SQ FOR AO REVISED AQ
1840 1873.33333333333
2760 2810
920 936.666666666667
REVISED AQ AQ USED
1873.33333333333 2200
2810 2500
936.666666666667 920
SQ FOR AO REVISED AQ
1840 1873.33333333333
2760 2810
920 936.666666666667
5620
4683.33333333333
4600
83.3333333333339
333.333333333336
4
MPV-F,LEV-A
MIX VARIANCE-F, YIELD VARIANCE-A
LRV-F,LEV-A
ACTUAL OUTPUT*(AP-BP)
AP=ACTUAL PRICE
BP=BUDGETED PRICE
2400F
800 UNIT
16
19
SPV=(AP-SP)*AO
(RP) (BP)
ORGINAL BUDGET
PLANNING
AO*(REV BP-BP)
HORT SUPPLY OF FINISHED GOOD MARKET PRICE BECOME 30$ AD COMPANY DECIDED TO REVISE THE STANDARD TO IT. DURING THE PER
33000
55000
-22000
22000 F
44000 F
-22000 A
DENTIFY THE METHOD OF COSTING FOLLOWED BY THE ENTITY.ie MARGIAL COSTING,ABSORPTION COSTIG
((AO-BO)*STD CPU)) ELM CO-SVV
IMP
NOS MACHINE HR/UNIT
30000 0.2
28000 0.6
26000 0.8
SP V.C
30 18
35 28.4
41.6 26.4
20000
ONLY. THIS IS DUE TO POOR PERFORMACE OF SALES TEAM OF PARAGON. SO SALES VOLUME O&V OR MARKET SHARE VARIACE
2800000
SVV 336000
MARKET SIZE VARIANCE -302400
ILL-2
"4:3"
-600 A
990 F
VOLUME VARIANCE
(AO-BO)*STD CPU/PROFIT
(RAO) (BO)
YIELD
STD CPU/PROFIT*(AO-REV BO)
AO RAO
280 520
630 390
910 910
AO RAO
280 520
630 390
RLE ICL
3764.79289940828 1325.20710059172
1325.20710059172
876497.041420118 -913017.75147929
F A
35502.9585798817 12500
FULL MINI
5130 2850
-16.68 -83.35
-25199 18645
34119 14025
8920 32670
muv
STEP:2 sq
STEP:3 aq used
STEP:4 INPUT
CHICKEN
POTATO
MIX VARIANCE
CHICKEN
POTATO
STEP:5 INPUT
CHICKEN
POTATO
STEP:2 sq
STEP:3 aq used
STEP:4 INPUT
FLASH
BANG
MIX VARIANCE
FLASH
BANG
STEP:5 INPUT
FLASH
BANG
STEP:2 sq
STEP:3 aq used
STEP:4 INPUT
ONION
TOMATO
MIX VARIANCE
ONION
TOMATO
STEP:5 INPUT
ONION
TOMATO
3.3
9.5
10 570.5
WHF Y
140.286885245902 9.35245901639344
AQ USED SP
408.5 1.8
152 2
10 20
SP MIX VARIANCE
1.8 22.2491803278689 F
2.2 -25.768852459016 A
20 -12.950819672131 A
SP YIELD VARIANCE
1.8 11.9508196721312 F 34.2
2.2 4.86885245901642 F -20.9
20 2.95081967213115 F -10
TOTAL 3.3
300 0.12 36
-600 0.7 -420
-600 1.7 -1020
1422 0.5 711
MUV -693 A
6000 6000
E B S
AQ USED SP
5700 0.12
6600 0.7
6600 1.7
4578 0.5
SP MIX VARIANCE
0.12 20.34 F
0.7 -511.35 A
1.7 -1241.85 A
0.5 645.75 F
SP YIELD VARIANCE
0.12 15.66 F 36
0.7 91.35 F -420
1.7 221.85 F -1020
0.5 65.25 F 711
TOTAL -693
29000
2900
3000
100
6800
68
-360 2 -720
260 5 1300
0 1 0
MUV 580 F
920 5520
920 0 5620
B G T
AQ USED SP
2200 2
2500 5
920 1
SP MIX VARIANCE
2 -653.33333333333 A
5 1550 F
1 16.6666666666666 F
913.333333333333
SP YIELD VARIANCE
2 -66.666666666667 A -720
5 -250 A 1300
1 -16.666666666667 A 0
-333.33333333333 TOTAL 580
800*(X-16)=2400
ME 30$ AD COMPANY DECIDED TO REVISE THE STANDARD TO IT. DURING THE PERIOD 11000 UNNITS WERE SOLD AT 28$ PER UNIT CALCU
F.C
0.8 11.2
2.4 4.2
3.2 12
M OF PARAGON. SO SALES VOLUME O&V OR MARKET SHARE VARIACE
F
BO
400
300
700
STD PROFIT/UNIT MIX VARIANCE QUANTITY VARIANCE
5 -1200 A 600
3 720 F 270
STD CONTRIBUTION
2400
2500
7980
-50 -150.03
-6554
48144
41590
16 4
13 10
3 -6
9 -4.5
F A
ND YIELD VARIANCE
ROPOTION OF INPUT:CHICKEN:.8:POTATO:.2
16 4
13 10 23
c p
18.4 4.6
ROPOTION OF INPUT:FLASH:.5:BANG:.10
400 800
c p
450 900
-400
150
ROPOTION OF INPUT:FLASH:5:BANG:5
500 500
c p
750 750
23360 -31320
TITY VARIANCE
F
F
26700
16020
10680
2160
1560
3720
33000 44550 11550 11000 550
20000 34200 14200 12000 2200
2750
7500
9800
10000
27300
14500
-16.47049
0.004
4.67622950819672
125
29.13934 1.8 52.45082
9.713115 2.2 21.36885
0.647541 20 12.95082
39.5 86.77049