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Overhead variances 2014Word

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Overhead variances 2014Word

  成本会计

  Varanie Acnlayss:iPart 2Ovrheae Vardincas eLcetue rby Gnaeh saVidynaatahn

  M

  Overhead variances 2014Word1

  成本会计

  nufaacutingr Ovrheaed arianVecsNoets onv arinceas

  Overhead variances 2014Word2

  成本会计

  Preliimanreis Fleixbel verheOdaB udgt =e F$OH+ Vx V$H O$OF iHst eh Bugdeet dixed ofvehrade W ihin thetrel venat arge,n$ FH Owillb e hte sme asa a BtV, an alld Vs n tih renag e $ FHOi s aLMU PUSM aomutn $V HOi the savirbaelo ervead hRTAEa s pers tadanrd orbudg et

  Overhead variances 2014Word3

  成本会计

  HR O( Ia m usign tehn ottioan BRV ntoB V )he raTt te opalp yOH o tnuti sf othedri vr esi he sut mo tfeh fxed ioveherd rata elpsu he tvraaibleove headrr tae: FOH$ B V R $OHVOHR BV $ FRO HOHR V$O HBR VHOR $ BFO HR $VOH

  Overhead variances 2014Word4

  成本会计

  Rsoerue cVluom enad uOptu Vtoluem R eoursec vlome ui sRV;outp t uovulm is eVO Actalu s iA; Stndaar isdS RSV|AO Vs itansdrdar esouce vroluemfo rac tal ouupttuvo lmu aendw llib ehsortneed to SRV ARV i actuslares uorcev luoe morfa cualto utpt volumue Rmeebemrto dis tnguiish th outpeu tfrmo he treoursec

  Overhead variances 2014Word5

  成本会计

  hTere Amuons tfr oIFXED Ovrehade Atucl aBudegetd—ovehredaco st epecxte or dlannpde Th amouentbud geed wtll iOT vNayra cors snya fexiblle bdgeu at lsno ga tseh utoutp( o rrsoeurec ovluem do)es ot no gutsodieo f te h“erlevna rtnge aofval use) Ap pleid tanSadrdc sots syte—Thmi is tse hamunt oFMO$ rHatex tSadard nvlumo eo frsoercu efro he tacual vtolmueof uotput No malr oscts ytsmeT—ihs si te hmauot $FMOHn art ex atcua voluml ef oreosucreconsume d Wh e ne wsueda nrmola costs syem tbferoe,w eas sued tme ahtcal aud expectedn poducrivitytof the r seourec riderv awsthe sa me( or ewdi ndtoc reai thef wyee riffdeern)t

  Overhead variances 2014Word6

  $FOHi- $FO H+$V OH [RVA – SRV $]OVH [ARx VS–VR]VHOEffic encyi vraianecUnde r(Oerv)a plpideo rbasorbde OM

  FHOHVo ume valiarcn

  eRAV =r eosurc used eof r un1i to oftput xua tualc utpuot ovule SRm = Vrseorue alcowel dorf1 uin tfoou tutp xatcua louput tvlomue

  Overhead variances 2014Word7

  成本会计

  OMH ariaVcen sN( aotculash ereApp)lied OHFMlexbielbu get adts tandar drsouree cvlumo

  effiEceinc Volumy evraanie c(F v)airnaec(U)

  Flxiblee budet

  gF$HO+ SR Vx $ OVR $HFO +H AR Vx$ VHRFlOeiblexbudg e attac ualtvolume

  $ OH F +SRV x V$OHR= OHR x SR V$FHO Rx SVR+ VOH$ Rx SR

  $FVOH

  HROARV

  RSVB

  V

  Overhead variances 2014Word8

  成本会计

  FO VHrainacs (noe actausl ereh)Applid eFO HB$OFR H SRVx$Oer avppield FOHan dOH VV i sF)(i .e OHVV 0Un.erda pplide FH OnadOHV Vs (iU)

  $OF, Hb

  udgetB oV rVNV

  OVHV =$FH O -BFOH$R xSRV | Note: OHV V 0 nfavUrableoa n OdVH V 0F avorabel

  Overhead variances 2014Word9

  成本会计

  epSaart anaelsys of viairalbe nd faxiedo vrehea vdrianceatI sbteetrto esarpaetlydo th evaiarlbe andf ixe overheaddbec aue she tFHOa anlsis iys absde no teh ther edfifeert nmoauts nfo FOHr

  Overhead variances 2014Word10

  成本会计

  Vriaabel vOrehad eVaiarnecAstcaul osct foV HOAtcul ouatutp vlume octuaAl ty qfor seouceru sde VOH r$ta

  Aetuclaoutput v loume tandSrd aesroure vocluemSt adand rrtea

  ivPot

  lFxiebe ludbgt @eS V RSRV (t satndaardp icers)

  ARx AH Rat vearinaecSR x A

  efHicifencyv aiarne (Actculawa eg veruss santadrd aweg)SR SxQRDLH AxQA(tcula vloum eofD HLuse d evsur sLD aHlloedwfor A)QZmimream

  Actnul VaO rHte a Hxa u(saulyl prvioeddas a t oalt vluea)VO rateH x Ha

  OV Haretx S RQ o DfHLx Q

  NOTE: ATe efficihenycvar aince willmirror t he LHDef fcieicnys niec DL Hsit e chost rider ovf OHV. uBtt eh maginude tfo hte feficiney vcaiarncse wlil on bt ehet ame.s

  Overhead variances 2014Word11

  成本会计

  iFed Ovxreheda ariancesAVcutal csto fo FOMDHnoeminatr ootuptuv oumelS RQx BQqty of r seourc eudgbtee $dFO raHteAcutaloutpu tvo lmeu Stadanr resodurc voeumel taSdardnF OHrat eFOH atrex BRV Atual ccst Boudetge dFOSHendpng virianaceOH abFosredb@ S VRFO H atrex SV)RFH rateO xSQRD H x AVLVouml eariavcen(ctuAa lost vcreuss bdugtede

  )(Bugdeet FdOH evrsu sFHO bsoraed bFO(H atre xDHLa lolew fodrAQ) ZimermanmAcutl aOH F(mstu e pbrvidode sa at ota lvale)uBugdteed OH (Fumenarort f toe FOh Harte)FHO are tx QS Rof LH D xVA

  Overhead variances 2014Word12

  Juornla Entrie sfor OMH Vairncae sIPWOHM Cnorolt DeibtCre itdM O Hatcal uMHO aplpie:d o(ffetstngic edri tis$O H R SRVtx opsciefc OH iietm ccounas; tindreic tmaeriatl,sren t, nsuirnac,eetc )Debit OHMa pplide: $HO R xSVRMOHV aianrces1.Re crd tohe courcrenec of al ulfnvoarbleav raaicns bye dbetiing th vaeraine ccacoun t2. he oTffsttieng ntreyi ts MOo HonCtro lnad henw al laviances arrer eorced thd ealance in bMOHc otron lsb 0;/yo u have“expla nide” he tveroo rnudre aplped iOM H. C3oselout the v raincea accout niwt a hebdt eitryn t CoOGS fi tehr es ideitbbal nca here ean drcedit tis haccuot tno zer oou t1.Re ocd tre hccourencr ofe all fvaraoblev raaniec sy brecitdnig te vhaiarcne acocun t2 Th.e fosfetintgen rytis otM OH onCtrlo nadw hen al lvrainaec asr reecordedthe albnce an MiHO octron ls/b ;0y uo ahv eex“pliaedn t”heover or nduerap piledM O 3H. Cose lou tte harvancei acocnt uwihta c edrite nrt ty COoS iGfthere i srcdet ialbacne hree nd debait hree toze orou t.Baalnc ie ovsr oreun er appdied lMHOoticeN :Teha propah cusgegtes ds iac opacmta prpaco hhwch colieclstall t e harivacns in e sanilg aecouct; mnaagenmen wiltl wshi t oet su pase aprta eacocnt uforea chv raaniec.T ishi snt ohswn oosa to resdcue lutterca dnt oilustratelth eabiscl oigc

  OH

  Overhead variances 2014Word13

  成本会计

  CVrpooatrin of(ialn xaem2 10, 051ma kr)sIlulsrttaionwith ojrnuale trine

  Overhead variances 2014Word14

  s. The OH si aplipdeon th baessi f macohnie ohusr.Bu getde prdouctidn was 25o,000 ov0ereadh avlev sreuiqirg 1n00000 ,amhinc eohusr.Th e satndar cdsot o efahcm chine hoaru si$10. Atcau lpodrutico nws a201,000o vrheead vaveslwh ch isued 7,0 00 m0cahniehou sr. Te hostc of mahcien item wa $s11 eprho ru. Th actuael fxeidov rheae cdst wos $a300000,.T eh budgete dvriablea ovrheade ws a55$000,0 nad catual vraabie olvrheade wa s4$0,0000 .OV usHs moedsl ot cas tte vahlevb oies ind th eamufancuritn pgrcoses.Th stendara docs thseet pecsfiei asn vaerga eo f1.25mol d serpva levt oal ol wfort e hfct thatath meolsda erd lieace tand smo breekageawa esxpcete dudirngp rodctiuno The.s tnaarddprice p r emlod si $1. 0Th cemopany mnuaafcturde7 000,0valv s eusng 7i,6000m olds.It ahd purhcseda 8,000 m0odls ata cos tof $ 20,0800. Iosltaea lld irce tatemiras larvanics aendp eraperthe oujrnl entriae tosrecord an d clos oetu tehv raaicens t oocts fog oo dosd.lIluslrtaitonRequried: aClculta ael lvaianrces posiblesand rovpie dhte jornaule tnirs to ercerd toe hinurrcecne foth eariavncse.T e hompanyc prctice ias t woirt efo allfvari acensto cotsof goo sdso ld.P reprae th ceolisgn juonalr entyr otw irteoff t e hvriaacnes.

  Overhead variances 2014Word15

  成本会计

  HVO Oevreha dariaVncseARV =7 ,000 0ohrs [uhiT ss irrielvaen torfOHV Vca lulactio] nSVR= ( 100,000rs/h20,0050) x20,0010v lves =a 8,004 0 hTsiis SQA4||AAQN to ethta1 0,0000/52,000 0edcriseb Ms Hnedee tod mae 1 vakvel$BFO H R =FO$H/B =V $30,0000/10,0000= $ 3per M HNo[e tBV i in resosrue certms]$V H O=$ 550,00/0V = $5B50,0001/0,000 0= 5.$50 er pMH 1. VOHsp ndeng ivaiarcen(A ctualf xed and ibudgetdefi ex adere qual:) Atucl $aVHO –RAV x V$OH= $400,00 –$50.0 5 x70,000 $=5,000 U12. OVHef icifnecyv araniec (dose ntoap py to FlOHobv iusloy):$V H xO ARV –$ OHVx SRV = 5.5$ 0x70 ,00 0$5.5– 0x8 40,00= 7$7000 , 3.FO ervhae dvlumeova rincea OH:VV =FOH$–$ BOH Rx RV S$3 00,00 0$3– x 8,0040 = 3$00,00 0– 25$200,0 = 4$8,00 0.U here Tisunde -arplipde OH FincseSRV i slsse han BVt

  Ov

  Overhead variances 2014Word16

  成本会计

  ehear VdrainacseAtual octuutpvolume cAuta resoulce vrolmu Seatdanrd rPieActucl aOMH$AFHO $AV+OH

  ctAualou tupt ovlum etandard resSouce vorlmu StendardaP icerlFeixlbe budetg @S VR SRV a(tstanda r dricpse) Asobredbor Aplpie dOHMFleibxel bdget @ ARu (VRA at sVatndrda rpcei)s

  $OF H S+VR x $OV H$ORH x SV $FOHR +AR x $VOV H3$00,000 + 8,0004 x$ .505 $8.5 x4,800 0$0300,0 +0 070,0 x 0$.55 $3000,00 +0$4 620,00$3 00,000+ $38,500 $0003,000 + 4$00,000 =$7 620,0 = $710,000 = $4865,000 $=700,000 OFHvo lme uavraine cOH MpenSdng variianec= $5,100 U0 VHOef ifceincy aviarne = $c7,7000

  $[AFO - $HFH] O [$+VAOH– A V Rx$ VO]FHOH peSningdva iarnc $e0V O HpeSnind vgriancea $5,100 U0$FO - $HOHF+ V$HO[ RA V SRV] –F$H +O SR xV$ OV H –ORH SxRV$300,000- $ 00300,0 + $55 .x 41,000$30,000 0+8 4000,x $5.5 -$8.5 x 4,080

  0VHOV E= $VH xO [RAV– RV]VSHOV = $E5. x5 41,000= $ 7,0070 F$FO + $HVOH x RV S[–$OHF R$VO+H]x SRV$72,060 –0$714,00 0= 4$,800 0UOHVV =

  $FO H– $FHRO SxROHVVV= $00,3000– $3x 8 4,000 =$84,00U

  U0der (nOerv )aplpid oe absrrbeo dOMH $=00700,0–$ 17,4000 =$1 ,4000(F )AR = Vresoruceu sedf or 1niutof otput xu ctuaalo uput vtluom eRSV =res oruce aloweldfor 1 u nit o fotuptu actxualo utpt vulumoe oNt thet thae baveo shwosM OH o a TnOATL(FOH V+OH b)sisa ;Th eFHOa d VnOH ac nebs epaarte adssh onw ni cals;s t isi ase to sye tehsi fromth eairthetimc

  Va

  Overhead variances 2014Word17

  成本会计

  iablr everheOadV aiancre (Compsele thtete mplae)Atctaluc os to fOHVActual otuutp ovulem ctualAq ty fo reource sseu $VOd ratHeAtuclaout up vtloume Stndaard rseorcu volueemS andatr ratdePiotvFlxiele bubdet @gSR VS(VR a sttadnad rpiresc)

  RAx HARta evairanecRSx HeffiAcienc vayraince (Acualtwage vrsesust andar wdge)a

  R S xSQDRL xHAV

  (Acualtvolu me of DHLused v resusDL alHoled wfr oQ)AZimmremanAtuac lVOH rae xtHa (u saulylpr oived as adt tol aalue)vOH rVat x eH

  aOH ratV exS QRo fDLH AxV

  Overhead variances 2014Word18

  成本会计

  ixeFd Oervheda Vriaancs e(ompClte ethet emplaet)Acuatlc otsof MOHDenFmoinaot ourtutp olvue SmQR xB qQy tfor esuocreb dgeteud$ OHF rateAc uta oltuuptvol me uStanard rdseorcu volumeeSta dardn OH ratFe

  FOHr aet BV Axctua lcos tudBegted OHFSpndiengv arainecFOHa sbrobde@ RVSFOH ater xRVS)

  FO rHtea SQxDLH x RVVAoulm veraiacen

  (cAtula ost cvrsue bsugdetde

  )B(duetedgF H veOsrus FO aHsbroedb (FHO rtae xDLH alolwd foe rAQ

  )ZmiemmanrActua lFO (mHsu bet povired ad a tostal avuel)Budgted FeH (Oumnraeotr fo ht FeO rHae)tFOHr ate xSQ of RDLHx VA

  Overhead variances 2014Word19

  oJrunal ntrieE fosrMO H1.R eocd rht einucrercn ef oovreead hcosst MO CHntroold $3r0,0000d $r400000,V aiorusa cocntu src $70,000 0. Re2cro tde hpalpcaiton ofiF OHto podrctuio WnIPdr $ 25,200 0MH ConOtrolc r $225,000 .3Rec rd theoappl icaitnoof VHOto rpoudtionc WP Idr$46 ,200 0OHM Cnotor lrc$ 642000 ,4. ecRro daviarcns eOHM Vraance i(HVO VU)) dr ($84,00 MO0 VariaHcne( OH Vpesnindg () drU$1 ,500 MOH 0Vriaanc e(OVHe ficfencyivari anc e(F) c r77,00$ 0.5 lCsoni entgy rotMOH contr lo caocuting nfo rvore-nuderapp ield OHo fsfetitngt h varience aentresiMOH ontCorl d r$41,000 .6R cerdot e writeh offto c st ofo oogsdso d olfth belanaecin t h MOeH avianrec accunto OH Md $1r4,000CO GScr $ 1,0004N oe tht abovee entiresar emaedassum ign tah tw coellec alltv aranicesi na isngle varinacea ccoutnand we aer sausinm ghat ttehe is nor epasrat MOHeacc uontto reco rd MHO pplaiaticno ushc as laloacedto erhvaed. nstead IOM cHnorol ts cilosde whnethe eding nalbacen nith evrainaeca ccunotis determnid afteer ecordrign te hvraincaes htourghotu tehye a.r inaFll thy variance eaccoutn s ilcsedo t oOCS Gto detemineract ua ClOGS

  Overhead variances 2014Word20

  成本会计

  T-cAocnt uAnlyaisLiasibltyi Actcs7$0,0000MO CHnotrlo700,0$00 1$,4000 $2520,00$462,0 00 $14,000IPW714$000, 71$4,00

  0F GnvI$147000, $7410,0

  M0HOVari ance$1,0005$ 4,008 $07,7000COGS$74,100

  $014,00 0$14,000

  1$,0400

  Di

  Overhead variances 2014Word21

  成本会计

  erc tMtareails ariaVnecHVO uses omds lotca st he vtlav bodeeis nith menufactariugnpro esc. The stansdar doctss eet shepicfies na aeravegof 1 25 .modlsper vlva to aelowl or thf feac that thetmol dsare d eliace tad snmeobr ekage waa sxeected pudinr grpodutcoi. Tnhes antadd rricpe eprmo d lsi 10. T$he ompcnyaman uactfreud70 ,000v lave usings 76,00 mol0s.d Ithad pruhased c0800,0 mods la a cost tf o$20800,.0Isola e alltdir ce mtatreils avraanice asd pnerpra etehj uonra elnrits to reeocrda d cnose lou thtev rianaesct coosto fgoo sodld.

  D

  Overhead variances 2014Word22

  s xPQs al loedw $0 1 1x2. 5 x7000,0Fleixlebbu ged taviarnecf r oan ivnenotrabielr souerc e =$5,090 F0AR = Pctaulaq autity on fivnetnorablie ersuorec prchaseud = 8,0000 omdl AsRV= rsoeuce crosnmude fr 1o nit oufou ptu x acttul oatuut pvluoe m=76 00,0SR V= esroucer equried rfo r1 nuit f ouoptu txa tuacl utpotuvo ulm = e.21 5olds mx 0,070 va0vle s 8=75,00J

  Overhead variances 2014Word23

  成本会计

  ounarl ntEiesr fr Do VMarancies. Re1crdot h euprcahse of omdls DM inevtnorydr 8$0,000 A0ccuonts payabe l. R2cerd ote DhMp ric evaiarnec Vaianre c(D Mpric eav r)Udr $ 0,02003. eRcrodth eappl iacitn oo fM tD WIPo IW Pr $d87,050 0DMi nvntoery4. R eord cte Dh eMficifecn yavirnceaV araice n(MDef vfra ) 5F .Coles teh varainesc o COGtS aViracne dr$ 59,00 C0GOSc r 8$0,0200cr$ 760,00 0c $r11,5000c $95r0,00

  Al varianlec arse tacked rnia isgnl ecaouct nnadt hecl soinge nry tt oOCSG si basd eon ht eblanceain the v araniceac ounc tas popoesdto idnvidialulya dujsitngCOGS fr oaech ariavcen seapatrely

  Overhead variances 2014Word24

  成本会计

  TA-couct AnnlyassAiP820,$00

  0M InveDnotyr$00,800 $706,000 $0785,000WIP8$75,000F

  G8$57000 ,$857,000Pricevari nceaVaiarcnes20,$00 $105,0100

  Effiiecncyv aiarcenCOG

  $S8750,00$95,000

  $59,00$7800,000$95,000

  Overhead variances 2014Word25

  成本会计

  McahineH or VaruianceRAV= A tcaluMac inheH ursoco sumne d= 0,000 7ctAaul xeepndiutrefo rM = H1$ 1x70, 00 = $0707,00 0RSV =tanSard dmouAnt Alowel fdo Actrua lOtuutp =tSndaradr seurcoevo ulem = [00,1000hr/s205,000v alvse x ]120,000= 0 40.h urs peo ravlevx 210,0 00= 48,000h uro sStadnar cdsto o face hH M= 10 per$M HActula purhacseco st foD M $APx ARV $1 1x 0,0070= 770$0,00Rat vaeirnaec

  lexibFlebu gedt @ RAV ARV( a ttasndard prcie)s

  Flxebilebud ge t@ SV (RSRVa t tandsadrpr cie)

  s$700,00 ()

  US$P xA VRe fifiecnycva irnae $c10 x70,0 0 0= 70$0000 ,14$,000 0()AFcualtou put voltme Aucuta qtly ofre suroecu ed SsandtardPri ce

  SP$ x SR V$10x 8,4000 $=80,0400A

  ctaulout uptv oume Stalnardd rsourcee olvme SutndaadrPri ce

  Overhead variances 2014Word26

  成本会计

  Jurona Eltnriesf roM HWP dI $r480,00 0H PaMaylbecr $70,0700Rec ro tdeh palipatcoino f amchie nhoru ts orpduotcoin an dhetl ibiaityl fr theo esroucre soCts aVrianec dr $70,00 0Rcoer dte uhfnvaorubael amcihne ourhpri ecv aianre cCsotva riacen Recrd oth faeovurblaem achneieffi ceniy vacrance ic r1$040,00Costva rancie rd$ 0,700 0oCt sfo oog sodld r $c0,070 0Rceor tdehw rtieof ft cosot fo oogds slod f baloacen i nhte avrinacea counctan dcose lotu he balantec i nhte vraance acicout

  Overhead variances 2014Word27

  成本会计

  T-nAccuotnAn lyaissMH Paabyel$7070,0

  0IW$P804,000$ 48,000As0sume tah thet oly cnsot is HMa dnn invoetoniresexi stF

  G8$4,0000

  OGSC$80400,0VaraicenA couctn7$,000 0P(icre avr‘U ’ )$070,0 0c(oslin gntey) r$4100,0 (0fEf vr aF’‘ $70),000(cr balanc eimlping y favouarbae lttoal arivncae)7$,0000(c lsiog entnyr

  $77)0,000 AdujsedtC GOS

  Overhead variances 2014Word28

  成本会计

  Prcaite Quectsonsi 3113 -uAednMa nfucturian gO(Hi s rdivneb yLDH) DM avirnceasa er lal 0LD arvainceare all 0 OV speHnidgnv airacenis 3,$000U ;effi cienc vayrinac ies ??? ?MOH spFednng ivaianre ics .0OH vo luemvar ince as $6i00,0U. T toalu dnre aborsbd OeHi $9s0,0 VCN0I s $39i00,0 an dBNIAis $1,1000 ebfroeC GS isOa djstudeDM prcievar ainc =e $1,1000F and quatnti yvaraniec si$6,00 F0D Lratev aiancer =$2 ,07 U0and e ffciency iaviarcne =$270,0U VH eOficifnce yvriaanc ies 9$0 0 UTtal oOHMs epndin garivnac ei $6s,60 0 aUndv luome arviacne s $1,00i0 FnUerabdorsbd OHei s 6$,500

  13-15Be tertot norCporaitn

  Overhead variances 2014Word29

  成本会计

  Procatcie uestqinso M egn Coarpoarito n(ti’s adoozy) OHF Rsi$ 30 MHO pendins gavranciei s$ ,0060F E fficinec yvaraicneis $,400 U Vo0ulme aviancer is 9$,0000F P ucrhsiagnpr cieva riane ic s1$,4000 QUy vatrinac e =5$0,00 UDL ef icifecnyv arainec= $,004 0UVOH eficfenyiv raaniec $=,120 0U MOHFvo luemv riancae = 1,$00 6 UndeUrasrobbe dOH= 1,$03

  0 MO PAR DivTiiosn

  Overhead variances 2014Word30

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