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

Flexible Budget Variances

 

Actual
Results

Flexible
Budget
Variances
Flexible
Budget

Sales
Volume
Variances

Static
Budget
Static
Budget
Variances
Units sold20,000020,0004,000 – U24,0004,000 – U
Revenues$2,500,000$100,000 + F$2,400,000$480,000 – U$2,880,000$380,000 – U
Variable costs      
 Direct materials1,243,20043,200 + U1,200,000240,000 – F1,440,000196,800 – F
 Direct mfg labor396,00076,000 + U320,00064,000 – F384,00012,000 + U
 Variable mfg OH261,00021,000 + U240,00048,000 – F288,00027,000 – 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 costs570,00018,000 – U552,0000552,00018,000 + 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 CostsPrice Variance
(SP – AP) × AQ
Quantity Variance
SP × (SQ – AQ)
MaterialsPrice VarienceQuantity Variance
LaborRate VarianceEfficiency Variance
Variable overheadSpending VarianceEfficiency 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 InputsMix 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 overheadProduction 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-wayThree-wayTwo-way
Variable OHVariable SpendingSpendingControllable
(Flexible)
EfficiencyEfficiencyControllable
(Flexible)
Fixed OHProduction volumeVolumeVolume
Fixed SpendingSpendingControllable
(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 × SRApplied 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
製造間接費の原価差異

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

SP95  67500
AP12035000-4500
SVVCM
-9500
SVV
ACM 92400
AC54-5600
SC50700005000
QV
  
  140015001500
  AQSQSQ

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
SP100-3,00010,000  SP92.537,000-18,500 
AP9557,000  AP138.75111,000 
  600500    8001000 
  AQSQ    AQSQ 
           
  単純合算 142,500   Mix var. 142,500
waspSM9534,000-8,500  waspSM951,000-9,500 
waapAM120168,000  waspAM95.71434,000 
    waapAM120168,000 
  14001500     14001500  
  AQSQ    AQSQ 

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

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

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

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

waspSM95  67500
waapAM1203500012600
M-Share V
-17100
M-Size V
ACM 92400
AC54-5600
SC5070000-1400019000
  
  140011201500
  AQSQ’SQ
Market Share0.50.40.4
Market Size280028003750

M-Share V: Market Share variance for the contribution line
M-Size V: Market Size variance for the contribution line

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