管理会计 (76).pdf

Fixed production overhead variance-2 1 Fixed production OH variances Astandard expenditurestandard hours SQ for actual production standard rate SP B actual hours AQ for actual productionstandard rate SP Cbudgeted expenditurestandard hours for budgeted production standard rate SP Dactual expenditure actual hours AQ for actual production actual rate AP A-D fixed overhead total variance A-B fixed overhead efficiency variance B-C fixed overhead capacity variance A-C fixed overhead volume variance C-D fixed overhead expenditure variance 2 Example Fixed production OH variances A company manufactures a single product. Budget and actual data for the latest period are as follows Budget Fixed production overhead expenditure 103,000. Production output 10,300 units, in 25,750 hours. Actual Fixed production overhead expenditure 108,540 Production output 10,605 units, in 26,700 hours. Calculate All fixed production overhead variances. 3 Solution to example Fixed production OH variance The fixed production OH total variance This is equal to the over- or under- absorption of overhead. Predetermined fixed overhead absorption rate 103,000/10,300Budget output10 per unit Overhead absorbed during period 10*10,605 units 106,050 Actual overhead incurred 108,540 Fixed production OH total variance 2,490A 4 The fixed production OH expenditure variance This is the amount of the total variance which is caused by the expenditure on overheads being different the budgeted amount. Budgeted fixed production overhead expenditure 103,000 Actual fixed production overhead expenditure 108,540 Fixed production overhead expenditure variance 5,540A 5 The fixed production OH volume variance This is the amount of the total variance which is caused by volume of output being different the budgeted. Units Actual output 10,605 Budget output 10,300 Difference 305 * fixed production overhead absorption rate *10 Fixed production overhead volume variance 3,050F 6 The fixed production OH capacity variance Hours Actual hours worked 26,700 Budget hours of work 25,750 Capacity variance in hours 950F * fixed production overhead per hour 4* Fixed production OH capacity variance 3,800F *Standard fixed production OH per hour 103,000/25,7504 7 The fixed production OH efficency variance Hours 10,605 units produced should take *25,750hours/10,300units2.5 26,512.5 But did take 26,700.0 Variance in hours 187.5A *fixed production OH per hour 4 Fixed production OH efficiency variance 750A 8 END