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PartDStandardCostingChapter22SalesvariancesandOperatingstatement
1.salesvariancesTwosalesvariancesTherearetwobasicwaysinwhichsalesperformancecanaffectprofit:sellingatadifferentpricefromthestandardprice(pricevariance)sellingadifferentquantityfromthatbudgeted(volumevariance).
SalespricevarianceTocalculatethisvariance,askyourself:Howmanyunitsweresold?Whatwasreceivedforthesesales?Whatshouldhavebeenreceived?”
ActualsalespriceSalesrevenueSellingpricevariance2,000unitsStandardprice￡15￡30,000￡600(F)2,000unitsActualprice￡15.3￡30,600
SalesvolumevarianceThequestionstoasknoware:Howmanyunitsweresold?Howmanyunitsshouldhavebeensold?”Thevolumevarianceisexpressedintermsofstandardprofitperunit(forabsorptioncosting)orstandardcontributionperunit(formarginalcosting).
SalesvolumesalesvolumevarianceinunitsStandardprofitperunitsalesvolumeprofitvarianceBudgeted8,000units300units(A)$5perunit$1500(A)Actual7,700units
2.operatingstatement
营业结算书Anoperatingstatementisaregularreportformanagementofactualcostsandrevenues,usuallyshowingvariancesfrombudgettoreconcilebudgetedprofittoactualprofit.Budgetedprofit+Salesvar.=Actualsales-standardcostofsales=SupposedprofitSupposedprofit+Costvar.=Actualprofit
TheformofoperatingstatementsTheformthatittakesdependsuponwhetherafirmusesanabsorptionormarginalcostingsystem.
OperatingstatementsinamarginalcostenvironmentTheonlyfixedoverheadvarianceisanexpenditurevar.Thesalesvolumevar.isvaluedatstandardcontributionmargin,notstandardprofitmargin.
3.PossiblecontrolactionBasicreasonsofvariancesandthecontrolactions:p482Measurementerrors:scale,classification,‘cosmetic’.?improvetheaccuracyoftherecordingsystem.Outofdatestandards:price,tech,learning.?frequentlyreviewandupdatestandards.Efficientorineffi.op
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