Нет комментариев
06.12.2005
The Quantity (Efficiency or Usage) Variance is the difference between the actual material (labor) usage and the standard usage for this level of output, multiplied by standard price.
Quantity Variance = (Standard Quantity for Actual Output - Actual Output) * Standard Price, or
Quantity Variance = (SQ - AQ) * SP
When there is more than one input, we calculate Quantity (Efficiency) Variance for each input individually:
In this situation, the Quantity (Efficiency) Variance may be caused by two different factors:
1. The mix of material (labor) actually used was different from the mix that should have been used, or
2. Total quantity of the inputs actually used to produce the actual output was different from the standard quantity that should have been used to produce actual output.
Therefore, the Quantity (Efficiency) Variance can be broken down into two variances: the Mix Variance and the Yield Variance.
1. Mix Variance:
or
or
Mix Variance = (WASP - WAAP) * AQ
2. Yield Variance:
or
or
Yield Variance = (SQ - AQ) * WASP
Now, we can demonstrate that Quantity (Efficiency) Variance is equal the sum of Mix and Yield Variances:
Technorati Tags: VarianceVariance Analysis
