ACCA F2知识点：variance公式汇总

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ACCA F2知识点：variance公式汇总



学习ACCA F2科目知识点中，对于variance公式很不明确的小伙伴有福了，今天浦江.财经就来汇总一下所有variance公式，方便做题查阅。

1.material price variance

=Actual materials bought should cost-did cost

2.material usage variance

=(actual output pruduced should use -did use)x standart price

3.direct labor rate variance

=actual hours worked should cost-did cost

4.direct labor efficiency variance

=(actual output produced should take-did take)x standard rate

5.variable OH expendituure variance

=actual director labor hours worked should cost-did cost

6.variable OH efficiency variance

=(actual output produced should take - did take) x standard rate

7.fixed overhead expenditure variance =budget expenditure - actual expenditure

8.fixed overhead volume variance

=(budget production volume in standard hours - actual production volume in standard hours) x standard fixed overhead rate










9.capacity variance

=(actual hrs worked-budget hrs) x absorption rate

10.Efficiency variance

=(standard hrs worked for actual production-actual hrs worked) x absorption rate

11.sales price variances

=actual sales units x (budget price - actual price)

12.sales volume variances

=(budget sales units - actual sales units) x standard profit per unit Or=(budget sales units - actual sales units) x CPU

13.idle time variances

=(expected idle time - actual idle time ) x adjusted hour rate

14.total efficiency variance

=(standard paid hrs - actual paid hrs) x hour rate

15.productive efficiency variance

=(standard productive hrs - actual productive hrs) x adjusted hour rate

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