Part 1 Section C.1. Cost and Variance Measures 原価差異

Flexible Budget Variances
Manufacturing Input Variances　製造業の原価差異
1. 製造原価差異の一覧
2. 製造間接費差異の分類
Sales Variance　売上差異

Flexible Budget Variances

	Actual Results	Flexible Budget Variances	Flexible Budget	Sales Volume Variances	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 margin	$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

※ マイナスが不利差異、プラスが有利差異（USCMA試験では、正負逆。左記は日本の慣行）

Multiple Inputs

Mix Variance
(wascSM – wascAM) × AQ

Yield Variance
wascSM × (SQ – AQ)

※ ミックス差異は単価差異のように、歩留差異は数量差異のように

Fixed overhead

Production Volume Variance
Applied OH – Budgeted OH

Spending Variance
Budgeted OH – Actual OH

※ applied が標準原価、budgeted が固定予算値、actual が実績値

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
		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	10,000		AP	138.75	111,000	-18,500
		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
		168,000			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
		70000	-14000	19000
		1400	1120	1500
		AQ	SQ’	SQ
Market Share		0.5	0.4	0.4
Market Size		2800	2800	3750