CMA USA Variances formula's

 CMA USA Variances Formula's:



Material:

Usage/Efficiency/

Quantity Variance

(SQ - AQ) x SP

Price/Rate

Variance

(SP - AP) x AQ

Mix Variance

ATQ x (SPSM - SPAM)

Yield Variance

(STQ - ATQ) x SPSM


Labor:

Usage/Efficiency/

Quantity Variance

(SQ - AQ) x SP

Price/Rate

Variance

(SP - AP) x AQ

Mix Variance

ATQ x (SPSM - SPAM)

Yield Variance

(STQ - ATQ) x SPSM


Variable overhead:

Efficiency Variance

(SQ - AQ) x SP

Spending Variance

SP x AQ - Actual Cost




Fixed Overhead:

Spending Variance

Budgeted FOH - Actual FOH

Prod Vol Variance

Applied FOH* - Budgeted FOH

*Applied FO = Standard Hour

allowed

for actual output x FOH application

rate



Sales (Single Product):

Price Variance

(AP - SP) x AQ

Volume Variance

(AQ - SQ) x BUCM*

*Budgeted Unit Contribution Margin



Sales (Multi Product):

Price Variance

(AP1 - SP1) X AQ1

+ (AP2 - SP2) X AQ2

Volume Variance

(AQ1 - SQ1) x BUCM1 + (AQ2 -

SQ2) x BUCM2


Sales (Multi Product Vol Variance split into Qty and Mix):

Quantity Variance

(ATQ12 x SM1%) - SQ1] x BUCM1

+

(ATQ12 x SM2%) - SQ2] x BUCM2

Mix Variance

[AQ1 – (ATQ12 x SM%1)] x BUCM1

+

[AQ2 – (ATQ12 x SM%2)] x BUCM2



Sales (Multi Product Quantity Variance split into Market Var):

Market Size

Variance

(AM units - SM units) x Budgeted

Market Share % x CBUCM

Market Share

Variance

AM units - (Actual Market Share% -

Budgeted Market Share %) x

CBUCM

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