作者youtom (tom)
看板Accounting
标题Re: [问题] 95淡大会研成管会-差异分析
时间Mon Jan 25 07:59:53 2010
实际*实际 实际*预价 预计*预价
18000*60 20000*60
120000不利
实际FC 预计FC 预计FC 已分摊FC
500000 500000 18000*25
50000不利
※ 引述《littleget (@@@@@@@@@@@@@@@@@@@@@@@)》之铭言：
: 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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1F：推 littleget:谢谢 01/27 00:03