2020年ACCA备考题库：ACCA考试 F2管理会计考试关于重点variance的解析
来源：长理培训发布时间：2020-03-09 22:59:08
Direct material cost variances
Direct material price variance: 直接材料价格差异，是指在实际产量下，由于材料的实际价格与标准价格的不同而导致的差异。
(Actual price per kg – standard price per kg) * actual material usage or purchased
Direct material usage variance直接材料数量差异,是指按标准价格计算的材料,实际耗用数量与标准耗用数量之间的成本差额。
(Actual usage (in kgs)– standard usage per unit * Actual units) * standard cost per kg
Total direct material variance
=Direct material price variance + Direct material usage variance
= (Actual cost per unit – standard cost per unit) * actual units produced
Direct labour total variance
直接人工成本差异，是指直接人工实际成本与标准成本之间的差额。
Direct labour rate variance直接人工工资率差异
=(实际工资率-标准工资率)×实际产量下实际人工工时
(Actual labour rate per hour – standar labour rate per hour) * actual hours worked
Direct efficiency variance直接人工效率差异
=(实际产量下实际人工工时-实际产量下标准人工工时)×标准工资率
(actual hours worked – standard hour per unit * actual units) * standard labour rate per hour
Total direct labour variance
= Direct labour rate variance - Direct efficiency variance
= (Actual labour cost per unit – standard labour cost per unit) * actual units worked
Total variable production overheads variances
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