Cost and Sales Variances Tree Management Accounting (AF-401)

(TOTAL COST AND SALES VARIANCE DIAGRAM)

Total Cost Variance

Material Variance Price Variance Usage Variance

Yield Variance

Labor Variance Rate Variance Efficiency Variance

Idle Time Variance

FOH Variance Variable OH Variance

Efficiency Variance Expenditure Variance

Fixed OH Variance
Volume Variance Expenditure Variance

Mix Variance

Productive Variance

Mix Variance

Yield Variance Total Sales Variance Price Variance Volume Variance

Yield Variance

Efficiency Variance

Capacity Variance

Mix Variance

Prepared By : Qaisar Abbas (ACMA Stage-4)

Management Accounting (AF-401)