作者littleget (@@@@@@@@@@@@@@@@@@@@@@@)
看板Accounting
标题[问题] 95淡大会研成管会-差异分析
时间Sat Jan 23 12:53:42 2010
Morano Company budgeted production and sales at its maximum capacity
of 20,000 units for 20X6.However, Morano was able to produce and sell
only 18,000 units for the year.There are no beginning pr ending inventories.
Other data for 20X6 follow:
Budgeted fixed overhead costs $500,000
Budgeted selling price $100
Budgeted variable cost per unit $40
Compute sale-volume variance,production-volume variance,and
operating income volume variance.What do each of these variance measure
书上解答如下
固定制造费用=$500,000/20,000=$25
sale-volume variance=($100-$40)*(18,000-20,000)=-$120,000(不利)
production-volume variance=$25*(20,000-18,000)=$50,000(不利)
Operating income volume variance=$120,000+$50,000=$170,000(不利)
我的想法是
sale-volume variance=$100*(18,000-20,000)=-$200,000(不利)
production-volume variance=$65*(18,000-20,000)=-$130,000(有利)
Operating income volume variance=$200,000-$130,000=$70,000(不利)
请问我的想法错在哪里,谢谢了
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