今天我们把ACCA考试中Variance这个知识点进行汇总，赶快把这个ACCA干货收入囊中吧！

1.Material price variance

=Actual materials bought should cost-Did cost

=Actual purchase volume x(should price-Actual price)

2.Material usage variance

=(Actual output produced should use-Did use)x standard price

=(Actual output x standard usage per unit-actual total usage)x standard price

3.Direct labor rate variance

=Actual hours worked should cost-Did cost

=Actual hour worked x(standard rate-actual rate)

4.Direct labor efficiency variance

=(Actual output produced should take-Did take)x standard rate

=(Actual output x standard hour per unit-actual total hours)x standard labor rate

5.Variable OH expenditure variance

=Actual hours worked should cost-Did cost

=Actual direct labour hours x(Standard rate-Actual rate)

6.Variable OH efficiency variance

=(Actual output produced should take-Did take)x standard rate

=(Actual output x standard hour per unit-Actual total hours)x standard rate

7.Fixed overhead expenditure variance

=Budget expenditure-Actual expenditure

8.Fixed overhead volume variance

=(Budget production volume in standard hours-Actual production volume in standard hours)x standard fixed overhead rate

9.Capacity variance

=(actual hour worked-budgeted hours)x absorption rate

10.Efficiency variance

=(Standard hours worked for actual production-actual hours worked)x absorption rate

=(Actual output x standard hours per unit-actual total hours)x absorption rate

11.Sales price variance

=Actual sales units x(Budget price-Actual price)

12.Sales volume variance

=(Budget sales units-Actual sales units)x standard profit per unit

(Absorption costing)

=(Budget sales units-Actual sales units)x standard CPU

(Marginal costing)

13.Total efficiency variance

=(standard paid hours-actual paid hours)x hour rate

14.Productive efficiency variance

=(standard productive hours-actual productive hours)x adjusted hour rate

15.Idle time variance

=(expected idle time-actual idle time)x adjuested hour rate

——possible causes of the variance
此文为浦江,财经原创，如需转载请注明出处！