ACCA F2知识点：variance公式汇总
1.material price variance
=Actual materials bought should cost-did cost
2.material usage variance
=(actual output pruduced should use -did use)x standart price
3.direct labor rate variance
=actual hours worked should cost-did cost
4.direct labor efficiency variance
=(actual output produced should take-did take)x standard rate
5.variable OH expendituure variance
=actual director labor hours worked should cost-did cost
6.variable OH efficiency variance
=(actual output produced should take - did take) x standard rate
7.fixed overhead expenditure variance
=budget expenditure - actual expenditure
8.fixed overhead volume variance
=(budget production volume in standard hours - actual production volume in standard hours) x standard fixed overhead rate
9.capacity variance
=(actual hrs worked-budget hrs) x absorption rate
10.Efficiency variance
=(standard hrs worked for actual production-actual hrs worked) x absorption rate
11.sales price variances
=actual sales units x (budget price - actual price)
12.sales volume variances
=(budget sales units - actual sales units) x standard profit per unit
Or=(budget sales units - actual sales units) x CPU
13.idle time variances
=(expected idle time - actual idle time ) x adjusted hour rate
14.total efficiency variance
=(standard paid hrs - actual paid hrs) x hour rate
15.productive efficiency variance
=(standard productive hrs - actual productive hrs) x adjusted hour rate
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