MINGGU 3. Mix Variance is the result of mixing basic materials in a ratio that differs from standard materials specifications Yield Variance is the result.

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Presentation transcript:

MINGGU 3

Mix Variance is the result of mixing basic materials in a ratio that differs from standard materials specifications Yield Variance is the result of obtaining a yield different fro what would be expected fro actual input (Carter & Usry, p – 18-17)

1. Price Variance 2. Mix Variance 3. Yield Variance 4. Quantity Variance

( Qt x C.act ) – ( Qt x C. st ) or (C.act – C.st) Qt Notes: C.act > C.st = Unfavorable C.act < C.st = Favorable

(Qt x C.st) – ( Qt.ac.t x C.st.in) Notes: (Qt x C.st) > ( Qt.ac.t x C.st.in) = UF (Qt x C.st) < ( Qt.ac.t x C.st.in) = F Qt.ac.t = Total actual quantity C.st.in = average Standard cost for input

( Qt.ac.t x C.st.in) – (Qt.st.t x C.st.out) Notes: ( Qt.ac.t x C.st.in) > (Qt.st.t x C.st.out) = UF ( Qt.ac.t x C.st.in) < (Qt.st.t x C.st.out) = F C.st.out = Standard cost for output

( Qt.act – Qt.st ) x C.st Mix variance + Yield variance = Quantity variance