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

## Flexible Budget Variances

 ActualResults FlexibleBudgetVariances FlexibleBudget SalesVolumeVariances StaticBudget StaticBudgetVariances 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 Contributionmargin $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 Operatingmargin $29,800$58,200 – U $88,000$128,000 – U $216,000$186,200 – U $58,200 – UTotalflexiblebudgetvariance$128,000 – UTotalvolumevariance \$186,200 – UTotalstaticbudgetvariance

●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

## 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 -4500SVVCM -9500SVV ACM 92400 AC 54 -5600 SC 50 70000 5000QV 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

$$\displaystyle \begin{eqnarray*} \bf waspAM & = & SP_1 \times \frac{AQ_1}{AQ_T} + SP_2 \times \frac{AQ_2}{AQ_T} \\ & = & 100 \times \frac{600}{1400} + 92.5 \times \frac{800}{1400} \end{eqnarray*}$$

$$\displaystyle \begin{eqnarray*} \bf Selling~price~variance & = & \sum (AP_n – SP_n) \times AQ_T \\ & = & (waapAM – waspAM) \times AQ_T \end{eqnarray*}$$

$$\small \begin{eqnarray*} \bf Sales~volume~variance & = & \bf Sales~mix~variance + sales~quantity~variance \\ & = & \{(waspAM – waspSM) \times AQ_T \} + \{waspSM \times (AQ_T -SQ_T) \} \\ & = & \{(95.714 – 95) \times 1400\} + \{95 \times (1400 – 1500)\} \\ & = & 1000 + (-9500)\end{eqnarray*}$$

### Market Variances　市場差異

 waspSM 95 67500 waapAM 120 35000 12600M-Share V -17100M-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

Section C 業績管理
スポンサーリンク