管理会计 (76)管理会计.pdf

• Fixed production overhead variance-2 1 • Fixed production OH variances A=standard expenditure=standard hours (SQ) for actual production ×standard rate (SP) B= actual hours (AQ) for actual production×standard rate (SP) C=budgeted expenditure=standard hours for budgeted production ×standard rate (SP) D=actual expenditure= actual hours (AQ) for actual production ×actual rate (AP) A-D: fixed overhead total variance A-B: fixed overhead efficiency variance B-C: fixed overhead capacity