TAILIEUCHUNG - Barfield Raiborn Kinney Cost Accounting_9

Tổng số cột ở giữa cung cấp thông tin về chi phí tổng chi phí dự kiến dựa trên số lượng tiêu chuẩn. Số tiền này đại diện cho chi phí biến ngân sách tổng số giờ tiêu chuẩn cộng với chi phí ngân sách cố định, mà là liên tục trên tất cả các mức độ hoạt động trong phạm vi có liên quan. Đúng ngân sách bằng trừ đi tổng chi phí thực tế ngân sách | Chapter 10 Standard Costing 39 7 input activity allowed for the actual production achieved. The one-variance model is diagrammed as follows Actual Overhead Variable OH Fixed OH Applied Overhead SP X SQ Total Overhead Variance Like other total variances the total overhead variance provides limited information to managers. Two-variance analysis is performed by inserting a middle column in the one-variance model as follows Actual Overhead Variable OH Fixed OH Budgeted Overhead Applied Based on Standard Overhead Quantity SP X SQ Budget Variance or Controllable Variance Volume Variance or Noncontrollable Variance Total Overhead Variance The middle column provides information on the expected total overhead cost based on the standard quantity. This amount represents total budgeted variable overhead at standard hours plus budgeted fixed overhead which is constant across all activity levels in the relevant range. The budget variance equals total actual overhead minus budgeted overhead based on the standard quantity for this period s production. This variance is also referred to as the controllable variance because managers are somewhat able to control and influence this amount during the short run. The difference between total applied overhead and budgeted overhead based on the standard quantity is the volume variance. A modification of the two-variance approach provides a three-variance analysis. Inserting another column between the left and middle columns of the two-variance model separates the budget variance into spending and efficiency variances. The new column represents the flexible budget based on the actual hours. The three-variance model is as follows budget variance controllable variance Actual Budgeted Overhead Based on Actual Budgeted Overhead Based on Standard Applied Overhead Hours Quantity Overhead VOH FOH Budgeted Budgeted SP X SQ OH Spending Variance OH Efficiency Variance Volume Variance Total Overhead Variance The spending variance shown in the .

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