商洛学院经济与管理学院管理会计课件Chapter 6 Flexible Budgets and Overhead Analysis.pptVIP

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商洛学院经济与管理学院管理会计课件Chapter 6 Flexible Budgets and Overhead Analysis.ppt

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11-* * Here we see a summary of our computations from the previous two questions in a convenient three-column format. The total variable overhead variance is the combination of the spending variance and the efficiency variance, $450 unfavorable. 11-* * It is unlikely that all variable overhead costs within a company are driven by a single factor such as the number of units produced, labor hours, or machine hours. Activity-based costing offers a way to recognize the presence of more than one activity base within a company. It enables a company to evaluate overhead spending for each activity cost pool that has its own respective activity measure. 11-* * Learning objective number 5 is to compute the predetermined overhead rate and apply overhead to products in a standard cost system. 11-* * Overhead costs are assigned to products using a predetermined overhead rate. The estimated total units in the base of the rate is called the denominator activity. 11-* * The predetermined overhead rate can be broken down into variable and fixed components. As we have seen, the variable component is useful in preparing variable overhead variances. As will be shown shortly, the fixed component is useful in preparing fixed overhead variances. 11-* * In a normal cost system (as discussed in Chapter 3), overhead is applied to work in process on the basis of the actual number of hours worked. In a standard cost system, overhead is applied to work in process based on the standard hours allowed for the actual output of the period. 11-* * Learning objective number 6 is to compute and interpret the fixed overhead budget and volume variances. 11-* * Here we see the general model for computing fixed overhead variances. The budget variance is the actual fixed overhead cost minus the budgeted fixed overhead cost. The volume variance is budgeted fixed overhead minus the fixed overhead applied to production. In equation form, it can be computed by multiplying the fixed portion of th