Variable Overhead Spending Variance

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51.7 هزار بار بازدید - 6 سال پیش - This video shows how to
This video shows how to calculate the variable overhead spending variance.  

The variance overhead spending variance is the difference between:  
(1) actual activity base (e.g., machine hours) * actual variable overhead rate
and
(2) actual activity base (e.g., machine hours) * standard variable overhead rate
This is sometimes abbreviated as:  (AH * AR) - (AH * SR)

If the company spent more than it should have (according to the standard, which is set by management), then the variable overhead spending variance is unfavorable.—
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6 سال پیش در تاریخ 1397/08/14 منتشر شده است.
51,730 بـار بازدید شده
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