Showing posts from December 11, 2022

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…

CMA USA Part-2 Section-C Decision analysis

Part-2 section-C Ø   Decision analysis: It includes, 1.       C.V.P analysis [ cost volume profit analysis] 2.       Marginal analysis 3.       Pricing   Ø   Cost volume profit analysis: [ CVP] It is known as break-even analysis I…

CMA USA Part-2 section-E investment decision notes and questions

Part-2 Section -E Investment decision notes: Ø   Capital budgeting: It is a process used to evaluate potential major projects or investments. It is a process of making long-term investment decisions. It includes investment in a new plant, a…

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