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HND-财政预算.doc 7页

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The report of Preparing Financial Forecasts Name: Class: Date: 2010-6-10 Introduction Tricol plc makes a range of furniture and kitchenware and this report demonstrates that the Flexible budget of a product called ‘Zupper’ of Tricol in part A and give a Project evaluation of Tricol in part B. Part A Flex the budget figures as following. Tricol plc Flexible budget Original budget Flexed budget Actual results Variance A/F 2000 units 1600 units 1600 units Direct material £80000 £64000 £61600 £2400 F Direct labor £36000 £28800 £35200 £(6400) A Variable production overheads £4000 £3200 £3200 0 Fixed overheads Depreciation £1500 £1500 £1500 0 Rent and rate £2500 £2500 £2500 0 Administration overheads £2000 £2000 £2200 £(200) A Insurance cost £2200 £2200 £2400 £(200) A Total fixed overheads £8200 £8200 £8600 £(400) A Total cost of production £104200 £108600 £(4400) A Calculating the variances: DIRECT MATERIAL A TOTAL VARIANCE (STANDARD UNTIS OF ACTUAL PRODUCTION*STANDARD PRICE)- (ACTUAL QUANTITY *ACTUAL PRICE) (4kgs * 1,600)* £10 –£ 61,600 =6,400kgs * £10 –£ 61,600 =£64,000 - £61,600 =£2,400 (F) 2. DIRECT MATERIAL A PRICE VARIANCE ACTUAL QUANTUTY*(STANDARD PRICE-ACTUAL PRICE) 5,600kgs * [£10-(£61,600/5,600kg)] =5,600* (£10- £11) =5,600*£1 =£5,600(A) DIRECT MATERIAL A USAGE VARIANCE STANDARD PRICE*(STANDARD UNITS OF ACTUAL PRODUCTION-ACTUAL UNITS) £10*[(4kgs * 1,600) - 5,600] =£10*(6,400-5,600) =£10*800 =£8,000(F) Note: When adding the price and usage variances the result must equal the total variance. Therefore, £5,600(A)(PRICE)+ £8,000(F)(USAGE)= £2,400 (F)(TOTAL). DIRECT LABOUR TOTAL VARIANCE (STANDARD HOURS OF ACTUAL PRODUCTION*STANDARD RATE ph)- (ACTUAL HOURS*ACTUAL RATE ph) [(2hrs * 1,600)* £9]- [3520hrs*(£35,200/3,520hrs)] = (3,200*£9)- £3,5200 =£28,800-£3,5200 =£6,400(A) DIRECT LABOUR RATE VARIANCE ACTUAL

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