Скачать или смотреть Flexible Budgets & Variance Analysis- Intro to Managerial Accounting- C8- Professor Savita Sahay

Introduction to Managerial Accounting
Professor Savita Sahay

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TIME STAMPS

Manufacturing Overhead: 0:22

VOH Variance Analysis: 1:54

Practice Problem: 2:57
--- Actual variable overhead cost
--- Flexible budget amount
--- Variable overhead spending variance
--- Variable overhead efficiency variance
--- Total variable overhead variance

Fixed Overhead Variance Analysis: 7:12

Practice Problem: 9:14

Fixed Overhead Variance Analysis: 10:53

Practice Problem: 12:20
--- Calculating the variable overhead spending and efficiency variances

Practice Problem: 14:05
--- Calculating fixed overhead rate, fixed overhead spending variance, and the production volume overhead variance

Manufacturing overhead includes variable overhead costs (such as energy, machine maintenance, and indirect materials) and fixed overhead costs (such as rent, depreciation, and salaries). The cost driver must be chosen carefully for the overhead allocation rate. The variable overhead cost variance components include the spending and efficiency variance. The fixed overhead cost variance components include the spending variance and the production volume variance.

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