ACCA F2知识点：variance公式汇总

1、acca f2 知识点：variance 公式汇总学习 acca f2 科目知识点中，对于 variance 公式很不明确的小伙伴有福了，今天浦江.财经 就来汇总一下所有 variance 公式，方便做题查阅。1.material price variance=actual materials bought should cost-did cost2.material usage variance=(actual output pruduced should use -did use)x standart price3.direct labor rate variance=actual hou

2、rs worked should cost-did cost4.direct labor efficiency variance=(actual output produced should take-did take)x standard rate5.variable oh expendituure variance=actual director labor hours worked should cost-did cost6.variable oh efficiency variance=(actual output produced should take- did take) x s

3、tandard rate7.fixed overhead expenditure variance=budget expenditure - actual expenditure8.fixed overhead volume variance=(budget production volume in standard hours - actual production volume in standard hours) x standard fixed overhead rate9.capacity variance=(actual hrs worked-budget hrs) x absor

4、ption rate10.efficiency variance=(standard hrs worked for actual production-actual hrs worked) x absorption rate11.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 unitor=(budget sales units - actual sales units) x cpu13.idle time variances=(expected idle time - actual idle time ) x adjusted hour rate14.total efficiency variance=(standard paid hrs - actual paid hrs) x hour ductive efficiency varia