管理会计课件chapter8.pptVIP

Basic Model When you see static badgeted income is $120,000 but actual income is $114,330,and a $5,670 U variance, what do you do? Basic Model You would like to ask: What hapened to sales ? What happened to expenses? How to Analysize ? Find out the equation for an item to be analyzed Rules: fix quality factors at time =0 when analyzing quantity factors while fix quantity factors at time=1 when analyzing quality factors Basic Model e.g., sales variance=$114,330-$120,000=-$5670 sales=units sold * selling price budgeted sales is 10,000 units, actual sales are10,300 units;