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Variance Analysis
Variance analysis Topic list 1 Basic variances 2 The reasons for variances 3...
From A.L.fred
crocker(2)
From sg31
Sales Price Variance:
Formula:Sales Price VarianceRate means Sales rateProduct X(Difference b/w base year rate and current year rate) x Current Sales (in uProduct Y(Difference b/w base year rate and current year rate) x Current Sales (in uProduct Z(Difference b/w base year rate and current year rate) x Current Sales (in uSALES PRICE VAORProductBase YearCurrent YearVarianceCurrentSales RateSales RateSales (in units)X56.61.6Fav 10,000Y43.50.5Unfav 4,000Z2.630.4Fav 20,000SALES PRICE VARIANCE
Sales Volume Variance:
Formula:Sales Volume VarianceProduct X(Difference b/w base year units and current year units) x Base year rateProduct Y(Difference b/w base year units and current year units) x Base year rateProduct Z(Difference b/w base year units and current year units) x Base year rate
SALES VOLUME VARIAN
ORProductBase YearCurrent YearVarianceBase year UnitsUnitsSales RateX 8,000 10,000 2,000 Fav 5Y 7,000 4,000 3,000 Unfav 4Z 20,000 20,000 0 2.60
SALES VOLUME VARIANCE
Cost Price Variance:
Formula:
Cost Price Variance
Rate means cost rateProduct X(Difference b/w base year rate and current year rate) x Current Sales (in uProduct Y(Difference b/w base year rate and current year rate) x Current Sales (in uProduct Z(Difference b/w base year rate and current year rate) x Current Sales (in u
COST PRICE VARI
ORProductBase YearCurrent YearVarianceCurrentRateRateSales (in units)X440 10,000Y3.53.50 4,000Z2.182.800.63Unfav. 20,000
COST PRICE VARIANCECost Volume Variance:
Formula:Cost Volume VarianceRate means cost rateProduct X(Difference b/w base year units and current year units) x Base year rateProduct Y(Difference b/w base year units and current year units) x Base year rateProduct Z(Difference b/w base year units and current year units) x Base year rate
COST VOLUME VARIANC
ORProductBase YearCurrent YearVarianceBase year UnitsUnitsCost RateX 8,000 10,000 2,000 Unfav 4
Y 7,000 4,000 3,000 Fav 3.50Z 20,000 20,000 0 2.18
COST VOLUME VARIANCEIf nos. of units increased (in sales) resulting increase in the cost spendingSales Mix Variance:Formula (Difference b/w current year sales and current year sales at base year mix) x Base
Product Current year Base year Current year sales Variance Base year Sales Mixing % at base yr. Mixing Gross ProfitX 10,000 0.2286 7,771 2,229 Fav 1.00Y 4,000 0.2000 6,800 2,800 Unfav 0.50Z 20,000 0.5714 19,429 571 Fav 0.425
34,000 1 34,000 Sales Mix Variance
Base year sales mixing ratio:
Product Base yr Base year Sales Mixing ratioX 8,000 0.2286Y 7,000 0.2000Z 20,000 0.5714
35,000 1Final Sales Volume Variance
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Analysis of Gross Profit Example
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| Upload Date: | 11/25/2009 |
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