管理会计 (75)管理会计.pdf

• Fixed production overhead variance-1 1 • Fixed production OH variances Assuming using absorption costing, fixed production overhead total variance = under/over- absorbed overhead Fixed production OH variance is broken into:  Expenditure variance  Volume variance  Efficiency variance  Capacity variance 2 • Fixed production OH variances A=standard expenditure=standard hours (SQ) for actual production ×