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• OK, now let's talk about the ugly variances, which are the overhead variances. And this

• is something that even though you just studied it in school, you probably just prayed that

• the exam wouldn't be tough, and you hopefully got through the exam.

• What we're looking at here with overhead... Now remember with overhead we said we've got

• direct materials, direct labor and factory overhead. With overhead we have spending,

• efficiency, volume. Something that's important to understand is all of your overhead variance

• analysis is done using the flexible budget equation. What was the flexible budget equation?

• Total cost equals fixed plus variable times X. So as we go through and we look at these,

• we're gonna be looking at fixed plus variable times X, where X is gonna be changing as we

• go across. So it's important to kinda start out with

• a big picture. It'll take a little bit of time as we go over it for it to start to sink

• in and make sense, but as we start out, we're gonna be looking at the flexible budget equation,

• flexible budget equation. So if you look back at those sample numbers

• I gave you on about page, I don't know, five or so, it says, budget to actual. For example,

• budgeted overhead costs were fixed rent is \$400,000 dollars. Now remember we said we

• budgeted 100,000 hours, 50,000 units at 2 hours a unit, 100,000 hours. So let's say

• direct labor hours is our application base. Remember how we applied overhead into production.

• We applied it based on a predetermined overhead rate, so our application rate was direct labor

• hours. That was our base. So in looking at this, we have fixed rent,

• \$400,000. But we said, OK, if you wanna break it out, if we're gonna pay \$400,000 dollars

• for rent, but we think we're gonna be using 100,000 hours, that's like \$4 dollars per

• hour times 100,000. That's what we should be using. Variable electricity is a dollar,

• so we thought variable is a dollar, but we assumed it's 100,000 direct labor hours is

• \$100,000 dollars. So notice that we're figuring our total overhead

• as \$400,000 for rent and another \$100,000 for variable. That gives us \$500,000 dollars.

• So we're sitting here saying, my overhead is about \$500,000, \$400,000 in rent, fixed,

• \$100,000 more or less in electricity based on 50,000 units, budget, 2 hours a unit, there's

• \$100,000. Now your flexible budget equation is F-B-E,

• that's flexible budget equation, and it says there, four times 100,000 plus a dollar at

• X. Note, X is actual production, actual hours, or actual production, standard hours allowed.

• That's what we're gonna be using. Now the other thing they give us is actual, and with

• actual we have fixed rent of 390, variable electricity of 1.01 at 97,000 hours.

• Now notice a couple of things. First of all, fixed rent was 390, so it wasn't as fixed

• as we thought. We got a rent reduction. That you know is gonna be favorable, positive.

• Our electricity, we budgeted a dollar an hour. It's actually gonna cost us a dollar one,

• 1.01. Now we also budgeted 100,000 hours, but remember we actually used 96,000, and

• standard allowed for actual was what? I'm sorry, we actually used 97,000, and standard

• allowed for actual was 96. So our actual hours we used was 97,000, even though we budgeted

• a dollar and it was 100,000, 'cause this was 50,000 at 2 hours a unit.

• So those are a couple of the numbers that are gonna be really important in setting this

• up. Before we go on, look at the box again about budget, actual and standard allowed.

• So lemme set those up one more time. Way over here, just so we remember, we had a budget

• of 50,000 units at 2 hours a unit is 100,000 direct labor hours. We had actual of 48,000

• at 2.01, which was 97,000 direct labor hours. Our standard allowed for actual is 48,000

• actual, times standard allowed budget, 2, is 96,000. We're gonna be using all of these

• in our variance analysis, OK? So again, I just want you to understand the basics of

• where they came from.

OK, now let's talk about the ugly variances, which are the overhead variances. And this

# 管理費用差異--第1課 (Overhead Variances - Lesson 1)

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陳虹如 發佈於 2021 年 01 月 14 日