السعر: 51 USD
510 USD
- مدة الدورة التدريبية: 10 Hours
تفاصيل الدورة
Variance analysis is a kind of quantitative investigation which finds the difference between planned and actual behaviour. To exercise budgetary control, variance analysis is a very significant tool because it is used to maintain control over the business.This unit aims to describe the different ways in which the management might monitor and guide the operations of a business to accomplish the required goals, mainly in respect of costs and sales. It also explains variance, direct material variances, direct material price variance, direct labour variances, direct labour (wages) rate variance and direct labour efficiency (time) variance.
Moreover, various topics such as overhead cost variance (OCV), variable overheads cost variance (VOCV), fixed overhead cost variance (FOCV), sales price variance, control of variances and variance reporting will be comprehensively discussed in this unit.
Objectives:
- After completing this course learners will be able to:
- Describe the ways in which the management might monitor and guide the operations of a business to meet the desired goals, particularly in respect of costs and sales.
- Identify the factors responsible for deviation of actual performance from the standard performance and know how to take the necessary remedial measures.
Lesson(s):
Introduction to Variance Analysis
Topics:
- Meaning of Variance
- Direct Material Variances
- Direct Material Price Variance
- Direct Labour Variances
- Direct Labour (Wages) Rate Variance
- Direct Labour Efficiency (Time) Variance
- Overhead Cost Variance (OCV)
- Variable Overheads Cost Variance (VOCV)
- Fixed Overhead Cost Variance (FOCV)
- Sales Price Variance
- Control of Variances
المتطلبات
No prior knowledge is required to take this course.
نبذة عن معهد CPD Courses
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