Showing posts from December 11, 2022
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…
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…
Part-2 section-E Ø Capital investment analysis method: Capital budgeting methods include, 1. Payback period 2. Discount payback period 3. NPV [ net present value] 4. Internal rate of return [ IRR] …
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…
