管理会计 (74)管理会计.pdf

• Variable production overhead variance 1 • Variable production OH variances A=standard hours (SQ) for actual production ×standard rate (SP) B=actual hours (AQ) for actual production ×standard rate (SP) C=actual hours (AQ) for actual production ×actual rate (AP) A-C: variable overhead total variance A-B: variable overhead efficiency variance B-C: variable overhead expenditure variance 2 Example 1: V