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FlexibleBudgets,OverheadCostVariances,andManagementControlCHAPTER8Chapter8learningobjectivesExplainthesimilaritiesanddifferencesinplanningvariableandfixedoverheadcostsDevelopbudgetedvariableandfixedoverheadcostratesComputethevariableoverheadflexible-budgetvariance,thevariableoverheadefficiencyvarianceandthevariableoverheadspendingvarianceComputethefixedoverheadflexible-budgetvariance,thefixedoverheadspendingvarianceandthefixedoverheadproduction-volumevariance8-2Chapter8learningobjectives,concludedShowhowthe4-varianceanalysisapproachreconcilestheactualoverheadincurredwiththeoverheadamountsallocatedduringtheperiodExplaintherelationshipbetweenthesales-volumevarianceandtheproduction-volumevarianceCalculatevariancesinactivity-basedcostingExaminetheuseofoverheadvariancesinnonmanufacturingsettings8-3PlanningfixedandvariableOverheadToeffectivelyplanvariableoverheadcosts,managersshouldfocusonactivitiesthataddvalueandeliminatethosethatdonot.Fixedoverheadplanningissimilar~planonlyforessentialactivitiesandplantobeasefficientaspossible.8-4StandardCosting…isacostingsystemthatTracesdirectcoststooutputbymultiplyingthestandardpricesorratebythestandardquantitiesofinputsallowedforactualoutputsproduced.Allocatesoverheadcostsonthebasisofthestandardoverhead-costratestimesthestandardquantitiesoftheallocationbasesallowedfortheactualoutputsproduced.8-5DevelopingBudgetedVariableOverheadCostRatesChoosetheperiodtobeusedforthebudget.Selectthecost-allocationbasestouseinallocatingvariableoverheadcoststooutputproduced.Identifythevariableoverheadcostsassociatedwitheachcost-allocationbase.Computetherateperunitofeachcost-allocationbaseusedtoallocatevariableoverheadcoststooutputproduced.8-6TheDetails:VariableOHVariances

VARIABLEOVERHEADFLEXIBLE-BUDGETVARIANCEVariableoverheadflexible-budgetvariancemeasuresthedifferencebetweenactualvariableoverheadcostsincurredandflexible-budgetvariableoverheadamounts.ThisvariancecanbefurtherbrokendownintotheVariableOverheadEfficiencyVarianceandtheVariableOverheadSpendingVariance.8-7TheDetails:VariableOHVariances

VARIABLEOVERHEADEFFICIENCYVARIANCEVariableoverheadefficiencyvarianceisthedifferencebetweentheactualquantityofthevariableoverheadcost-allocationbaseusedandthebudgetedquantityofthevariableoverheadcost-allocationbaseallowedfortheactualoutputXthebudgetedvariableoverheadcostperunitofthecost-allocationbase.8-8TheDetails:VariableOHVariances

VARIABLEOVERHEADSPENDINGVARIANCEVariableoverheadspendingvarianceisthedifferencebetweenactualandbudgetedvariableoverheadcostperunitofthecost-allocationbase,multipliedbytheactualquantityofvariableoverheadcost-allocationbaseused.8-9VariableOverhead

VarianceAnalysisIllustrated8-10Developingbudgetedfixedoverheadrates-introFixedoverheadcostsare,bydefinition,alumpsumofcoststhatremainunchangedforagivenperioddespitepotentiallywidechangesinactivitywithintherelevantrange.Thesecostsarefixedinthesensethat,unlikevariablecosts,fixedcostsdonotautomaticallyincreaseordecreasewiththelevelofactivitywithintherelevantrange.8-11DevelopingBudgetedFixedOverheadCostRatesChoosetheperiodtobeusedforthebudget.Selectthecost-allocationbasestouseinallocatingfixedoverheadcoststooutputproduced.Identifythefixedoverheadcostsassociatedwitheachcost-allocationbase.Computetherateperunitofeachcost-allocationbaseusedtoallocatefixedoverheadcoststooutputproduced.8-12TheDetails:FixedOHVariances

fixedoverheadflexible-budgetvariance&fixedoverheadspendingvarianceFixedoverheadflexible-budgetvarianceisthedifferencebetweenactualfixedoverheadcostsandfixedoverheadcostsintheflexiblebudget.ThefixedoverheadspendingvarianceisthesamevarianceastheFixedOverheadFlexible-BudgetVariance8-13TheDetails:FixedOHVariances

production-volumevarianceProduction-volumevarianceisthedifferencebetweenbudgetedfixedoverheadandfixedoverheadallocatedonthebasisofactualoutputproduced.Thisvarianceisalsoknownasthedenominator-levelvariance.8-14Production-VolumeVarianceInterpretationofthisvarianceisdifficultduetothenatureofthecostsinvolvedandhowtheyarebudgeted.Fixedcostsarebydefinitionsomewhatinflexible.Whilemarketconditionsmaycauseproductiontoflexupordown,theassociatedfixedcostsremainthesame.Fixedcostsmaybesetyearsinadvance,andmaybedifficulttochangequickly.Contradiction:Despitethis,examinationofthefixedoverheadbudgetformulaerevealsthatitisbudgetedsimilartoavariablecost.8-15FixedOverhead

VarianceAnalysisIllustrated8-16Integrated

Variance

Analysis

Illustrated8-174-varianceanalysis4-VARIANCEANALYSISSPENDINGVARIANCEEFFICIENCYVARIANCEPRODUCTION-VOLUMEVARIANCEVARIABLEOVERHEADYESYESNEVERAVARIANCEFIXEDOVERHEADYESNEVERAVARIANCEYES8-18Production-volumevarianceandsales-volumevarianceYoumayrecallfromchapter7thatthestaticbudgetvariance(thedifferencebetweenthestaticbudgetandtheactualresults)was$93,100UnfavorableforWebbCompany,oursamplecompany.Thesales-volumevariance(thedifferencebetweentheflexiblebudgetandthestaticbudget)was$64,000Unfavorable.Thesales-volumevarianceconsistsoftwocomponents:Theoperating-incomevolumevarianceandtheproduction-volumevariance.8-19Summaryofvarianceanalysis8-20VarianceanalysisandactivitybasedcostingActivity-basedcostingsystemsfocusonindividualactivitiesasthefundamentalcostobjects.Variancesarecalculatedforeachactivity8-21OverheadvariancesinnonmanufacturingsettingsNonmanufacturingcompaniescanbenefitfromoverheadvariancesjustasmanufacturingcompaniescan.Varianceanalysiscanbeusedtoexamineoverheadcostsandmakedecisionsaboutpricing,managingcostsandthemixofproducts.Outputmea

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