财政预算Outcomeand复习-公开课件（讲义）.pptVIP

Review for Outcome 3 and 4 Outcome 3Analyse budgetary information and prepare a variance report Flexed budgets. 弹性预算 Variance identification: Materials, Labour and Overheads. 差异识别：材料差异、人工差异和制造费用差异 Variance analysis and reporting.差异分析和差异报告 Flexible Budget 弹性预算 A flexible budget is a budget that adjusts or flexes for changes in the volume of activity. The flexible budget is more sophisticated and useful than a static budget, which remains at one amount regardless of the volume of activity. 弹性预算是以预算期间可能发生的多种业务量水平为基础，分别确定与之相应的费用数额而编制的、能适应多种业务量水平的费用预算。 Preparing Flexible Budget 据题意计算出原始预算的各项成本（或费用）金额。 用各项单位成本、费用的原始数据，计算出不同产量区间的弹性预算。 Variance What does variance mean? A variance is the difference between actual and budgeted cost. Types of variance Example from Aardvark Limited Material Variance Three Variance (see P192 for formulas): Direct Material TOTAL Variance Direct Material USAGE Variance Direct Material PRICE Variance Direct Material TOTAL Variance (实际产量需耗用材料的预算数×每公斤材料的预算价格) －(实际生产耗用材料的实际数×每公斤材料的实际价格) Direct Material USAGE Variance 每公斤材料的预算价格×(实际产量需耗用材料的预算数－实际生产耗用材料的实际数) Direct Material PRICE Variance 实际生产耗用材料的实际数×(每公斤材料的预算价格 －每公斤材料的实际价格) Labour Variance Three Variance (see P193 for formulas): Direct Labour TOTAL Variance Direct Labour RATE Variance Direct Labour EFFICIENCY Variance Direct Labour TOTAL Variance (实际产量需耗用的预算小时数×每小时的人工工资率预算数) －实际生产耗用小时数×每小时的人工工资率实际数) Direct Labour RATE Variance 实际生产耗用小时数×(每小时人工工资率预算数－每小时人工工资率实际数) Direct Labour EFFICIENTY Variance 每小时人工工资率预算数×(实际产量需耗用的预算小时数－实际生产耗用小时数) Overheads Variances (P203) Total Overhead Variance = Total Standard Overheads for actual production－Total Actual Overheads 实际生产发生制造费用的预算数-实际生产发生制造费用的实际数 Possible reasons for Material Variance (p202) Possible reasons for Labour Variance (p202) Payback General Idea This method evaluates the investments and projects according to payback period it is expected to take to recover the cost of the original investment. 这种方法是通过计算投资回收期，即企业收回全部初始投资所需要的时间，来评价投资项目。