差异分析的基本框架:
1. 总体分析
Static-budget variances=
Flexible-budget variances
+ activity-level variances (sales-activity variance)
2. 逐项分析—material ,labour, variable OHs, Fixed OHs
3. 对每一项目,可计算三项差异:
Total variance(flexible budget variance) = price variance+ quantity variance Total variance= actual cost – flexible budget cost (actual activity level) = AP*AQ – SP*SQ
Total SQ= unit SQ*actual activity level
Price var. =( AP– SP)*AQ
Quantity var.=(AQ-SQ)*SP
考试题型:
选择题10分
判断题10分
简单计算 30分(3-4题)
综合分析50分(2题)