TWO - WAY ANALYSIS

CONTOLLABLE

AFOH (AR x AH) xx

(SVR x SH) xx
BASH
(FX Budgeted) (xx)
xx
VOLUME (Fixed Only) ONE - WAY ANALYSIS

(SVR x SH)*
BASH xx
(FX Budgeted)

(SVR x SH)
SO (xx)
(SFR x SH) xx

THREE - WAY ANALYSIS

SPENDING

AFOH (AR x AH) xx

(SVR x AH) xx
BAAH
(FX Budgeted) (xx)
Xx Controllable
EFFICIENCY (Variable Only) Variance

BAAH xx

BASH (xx)
xx

VOLUME

BASH xx

SO (xx)
xx

FOUR - WAY ANALYSIS

1. SPENDING VARIANCE (AFOH – BAAH)

2. VARIABLE EFFICIENCY (AH – SH) SVR
3. FIXED EFFICIENCY (AH – SH) SFR
4. IDLE CAPACITY (NH – AH) SFR

BF

NH SFR
FOUR - WAY ANALYSIS

1. VARIABLE SPENDING (AVR – SVR) AH

(AFR x AH) AFXOH
2. FIXED SPENDING
FX Budgeted

3. EFFICIENCY

BAAH xx

BASH (xx)
xx

4. VOLUME

BASH xx

SO (xx)
Xx

FIVE - WAY ANALYSIS

1. VARIABLE EFFICIENCY (AH – SH) SVR

2. FIXED EFFICIENCY (AH – SH) SFR
3. IDLE CAPACITY (NH – AH) SFR

TERMS:

AR - ACTUAL RATE (AVR+AFR)

AH - ACTUAL HOURS
SR - STANDARD RATE (SVR+SFR)
SH - STANDARD HOURS
AFOH - ACTUAL FACTORY OVERHEAD COST
BAAH - BUDGETED ALLOW. BASED ON ACTUAL HOURS
BASH - BUDGETED ALLOW. BASED ON STANDARD HOURS
SO - STANDARD OVERHEAD (APPLIED / PREDETERMINED)
(SR x SH)
(SVR x SH) + (SFR x SH)

MATERIAL MIX

MPV MMV MYV

MRV MQV

TOTAL VARIANCE

LABOR MIX

LRV LMV LYV

LRV LEV

TOTAL VARIANCE