Flexible Budget Variances
Actual | Flexible Budget Variances | Flexible Budget | Sales | Static Budget | Static Budget Variances | |
| Units sold | 20,000 | 0 | 20,000 | 4,000 – U | 24,000 | 4,000 – U |
| Revenues | $2,500,000 | $100,000 + F | $2,400,000 | $480,000 – U | $2,880,000 | $380,000 – U |
| Variable costs | ||||||
| Direct materials | 1,243,200 | 43,200 + U | 1,200,000 | 240,000 – F | 1,440,000 | 196,800 – F |
| Direct mfg labor | 396,000 | 76,000 + U | 320,000 | 64,000 – F | 384,000 | 12,000 + U |
| Variable mfg OH | 261,000 | 21,000 + U | 240,000 | 48,000 – F | 288,000 | 27,000 – F |
| Total variable cost | $1,900,200 | $140,200 + U | $1,760,000 | $352,000 – F | $2,112,000 | $211,800 – F |
Contribution | $599,800 | $40,200 – U | $640,000 | $128,000 – U | $768,000 | $168,200 – U |
| Fixed costs | 570,000 | 18,000 – U | 552,000 | 0 | 552,000 | 18,000 + U |
| Operating margin | $29,800 | $58,200 – U | $88,000 | $128,000 – U | $216,000 | $186,200 – U |
| $58,200 – U Total flexible budget variance | $128,000 – U Total volume variance | |||||
| $186,200 – U Total static budget variance |
●変動予算差異は、貢献利益までの (@sp – @ap)×AQと、固定費の予算差異から構成される
●販売ボリューム差異は、貢献利益までの @sp×(SQ – AQ) で構成される
Manufacturing Input Variances 製造業の原価差異
製造原価差異の一覧
| Prime Costs | Price Variance (SP – AP) × AQ | Quantity Variance SP × (SQ – AQ) |
|---|---|---|
| Materials | Price Varience | Quantity Variance |
| Labor | Rate Variance | Efficiency Variance |
| Variable overhead | Spending Variance | Efficiency Variance |
| Multiple Inputs | Mix Variance (wascSM – wascAM) × AQ | Yield Variance wascSM × (SQ – AQ) |
| Fixed overhead | Production Volume Variance Applied OH – Budgeted OH | Spending Variance Budgeted OH – Actual OH |
製造間接費差異の分類
| Four-way | Three-way | Two-way | |
|---|---|---|---|
| Variable OH | Variable Spending | Spending | Controllable (Flexible) |
| Efficiency | Efficiency | Controllable (Flexible) | |
| Fixed OH | Production volume | Volume | Volume |
| Fixed Spending | Spending | Controllable (Flexible) |
| 数量×時間×レート | 原価/原価差異 |
|---|---|
| AU × AH × AR | 変動費実際発生額 |
| Variable Spending Variance | |
| AU × AH × SR | 変動標準原価 |
| Variable Efficiency Variance | |
| AU × SH × SR | Applied Cost |
| Production volume Variance | |
| BU × SH × SR | 固定費予算額 |
| Fixed Spending Variance | |
| AU × AH × AR | 固定費実際発生額 |
Sales Variance 売上差異
概要
- for the revenue line が問われた時は、売上高の差異を出す
- for the contribution line が問われた時は、貢献利益の差異を出す
貢献利益までの差異分析
| SP | 95 | 67500 | ||
| AP | 120 | 35000 | -4500 SVVCM | -9500 SVV |
| ACM | 92400 | |||
| AC | 54 | -5600 | ||
| SC | 50 | 70000 | 5000 QV | |
| 1400 | 1500 | 1500 | ||
| AQ | SQ | SQ |
ACM: Actual contribution margin
SVVCM: Sales volume variance for the contribution line
QV: Quantity variance
SVV: Sales volume variance
SVV = SVVCM – QV (QVは引く ∵コストの有利不利は売上と利益の有利不利と符号が逆だから)
複数製品を扱っている場合
| Prd-1 | 50,000 | Prd-2 | 92,500 | |||||||
| SP | 100 | -3,000 | 10,000 | SP | 92.5 | 37,000 | -18,500 | |||
| AP | 95 | 57,000 | AP | 138.75 | 111,000 | |||||
| 600 | 500 | 800 | 1000 | |||||||
| AQ | SQ | AQ | SQ | |||||||
| 単純合算 | 142,500 | Mix var. | 142,500 | |||||||
| waspSM | 95 | 34,000 | -8,500 | waspSM | 95 | 1,000 | -9,500 | |||
| waapAM | 120 | 168,000 | waspAM | 95.714 | 34,000 | |||||
| waapAM | 120 | 168,000 | ||||||||
| 1400 | 1500 | 1400 | 1500 | |||||||
| AQ | SQ | AQ | SQ |
\( \displaystyle \begin{eqnarray*} \bf waspAM & = & SP_1 \times \frac{AQ_1}{AQ_T} + SP_2 \times \frac{AQ_2}{AQ_T} \\ & = & 100 \times \frac{600}{1400} + 92.5 \times \frac{800}{1400} \end{eqnarray*} \)
\( \displaystyle \begin{eqnarray*} \bf Selling~price~variance & = & \sum (AP_n – SP_n) \times AQ_T \\ & = & (waapAM – waspAM) \times AQ_T \end{eqnarray*} \)
\( \small \begin{eqnarray*} \bf Sales~volume~variance & = & \bf Sales~mix~variance + sales~quantity~variance \\ & = & \{(waspAM – waspSM) \times AQ_T \} + \{waspSM \times (AQ_T -SQ_T) \} \\ & = & \{(95.714 – 95) \times 1400\} + \{95 \times (1400 – 1500)\} \\ & = & 1000 + (-9500)\end{eqnarray*} \)
複数製品を扱っている場合に、flexible budget variance を求められたら、waspAM で貢献利益までの flexible budget を計算する
Market Variances 市場差異
| waspSM | 95 | 67500 | ||
| waapAM | 120 | 35000 | 12600 M-Share V | -17100 M-Size V |
| ACM | 92400 | |||
| AC | 54 | -5600 | ||
| SC | 50 | 70000 | -14000 | 19000 |
| 1400 | 1120 | 1500 | ||
| AQ | SQ’ | SQ | ||
| Market Share | 0.5 | 0.4 | 0.4 | |
| Market Size | 2800 | 2800 | 3750 | |
M-Share V: Market Share variance for the contribution line
M-Size V: Market Size variance for the contribution line
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