+
Cards In This Set
| Front | Back |
|
Price/Rate/Spending Variance
|
Actual Quantity (Actual Price - Budgeted Price)
|
|
Quantity/Efficiency Variance
|
Standard Price (Actual Quantity - Standard Quantity Allowed)
|
|
Yield Variance
|
Standard Average Price(cost) or CM(Revenue) (Actual total Quantity - Standard Quantity Allowed)
|
|
Mix Variance
|
(Budgeted Mix % - Actual Mix %) x Actual Quantity x Standard Avg Price(cost) or CM(revenue)
|
|
Fixed Overhead (FOH) Budget Variance
|
Fixed Overhead(FOH) Budget - Fixed Overhead Applied (FOH)
|
|
Fixed Overhead (FOH) Volume Variance
|
Fixed Overhead(FOH) Budget - Fixed Overhead(FOH) Applied
|
|
Sales Price Variance
|
Actual Sales Volume (Actual Price - Budget Price)
|
|
Market Size Variance
|
Budget Market Share % x ( Actual Market Size - Budget Market Size) x Budget Avg CM
|
|
Market Share Variance
|
Actual Market Size x (Actual Market Share % - Budget Market Share %) x Budget Avg CM
|
