第十一章下

合并差异分析
_____________________ _____________________ Integrated Analysis _____________________ 2-Variance Analysis Flexible-budget variance: $19 500 U _____________________ Production-Volume variance: 46 000 U Total $65 500 U _____________________ 合并差异分析 _____________________ _____________________
Results from the inability to operate at the activity level planned for the period. Has no significance for cost control.
_____________________ Flexible-Budget Variance _____________________ • The variable overhead flexible-budget variance was subdivided into a spending _____________________ variance and an efficiency variance. _____________________ _____________________ _____________________ _____________________
Production volume variance focuses only on costs. It doses not take into account any price changes necessary to spur extra demand that would in turn make use of any idle capacity.
Fixed overhead Spending variance =fixed overhead flexible-budget variance
For fixed overhead， there is not an efficiency variance. Why?
© 2000 Prentice Hall Business Publishing Cost Accounting: A Managerial Emphasis, 10/e Horngren/Foster/Datar
Integrated Analysis
3-Variance Analysis Spending variance $4 500 F + $9 000 U = $4 500 U Efficiency variance 15 000 U Production-Volume variance 46 000 U Total $65 500 U
Hale Waihona Puke Learning Objective 1
Compute the budgeted fixed overhead rate
Now let’s turn our attention to fixed overhead. Compute the budgeted fixed overhead rate
_____________________ _____________________ Step 1: Choose the time period used to _____________________ compute the budget. _____________________ _____________________ Allocated Fixed Overhead _____________________ = SFOR×SH _____________________
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Learning Objective 3 Show how the 4-Variance Analysis approach reconciles the actual overhead incurred with the overhead amounts allocated during the period
Fixed Overhead Variances
Actual Fixed Overhead Incurred Flexible budget the same as in static budget Overhead Allocated SH ×SFOR
Flexible-Budget Variance
Production-volume variance （Denominator-level variance / Output-level overhead variance） = Budgeted Fixed Overhead - Fixed Overhead Allocated Using Budgeted Input Allowed for Actual Output Units Produced 翻译： 产能差异 =固定制造费用预算数-已分配的固定制造费用数
_____________________ The flexible budget amount _____________________ _____________________ The flexible budget results = the static budget results _____________________ _____________________ _____________________ _____________________
© 2000 Prentice Hall Business Publishing Cost Accounting: A Managerial Emphasis, 10/e Horngren/Foster/Datar
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Production-Volume Variance （生产数量差异/产能差异）
Step 1: Choose the time period used to compute the budget. Setp 2: Select the cost-allocation base to use in allocating fixed overhead costs to the cost object (s). Step 3: Identify the fixed overhead costs associated with each costallocation base. Step 4: Compute the rate per unit of each cost-allocation base used to allocate fixed overhead costs to the cost object (s).
The fixed overhead flexible-budget variance =actual fixed overhead costs — the fixed overhead costs in the flexible（.or. static）budget. 翻译： 固定制造费用弹性预算差异 =固定制造费用实际数-固定制造费用弹性（或固定）预算数
Production-Volume Variance
SFOR = Standard Fixed Overhead Rate = Predetermined Fixed Overhead Rate SH = Standard Hours Allowed for actual output units produced
_____________________ Interpreting the Production-Volume Variance One caveat： Another caveat： _____________________ Management may have maintained some _____________________ extra capacity. _____________________ _____________________ 一般不作为评 估绩效的指标 _____________________ _____________________
_____________________ Production Volume Variance – A Closer Look _____________________ _____________________ _____________________ Results when standard hours allowed for actual output differs from the denominator activity. _____________________ _____________________ _____________________
Flexible Budgets, Variances, and Management Control: II
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_____________________ Learning Objectives _____________________ Compute the budgeted fixed overhead rate. Explain two caveats to consider when _____________________ interpreting the production-volume variance as a measure of the economic cost _____________________ of unused capacity. Show how the 4-Variance Analysis _____________________ approach reconciles the actual overhead incurred with the overhead amounts _____________________ allocated during the period. _____________________