管理会计 (77)管理会计.pdf

• Sales variances 1 Sales variances Assuming using absorption costing system Sales price variance=(budgeted selling price- actual selling price) ×actual sale units Sales volume profit variances=(budgeted sales units-actual sales units) ×standard profit per unit Note: standard profit per unit=budgeted selling price-unit variable cost-unit fixed cost 2 Sales variances • Assuming using marginal costing