#2 Labour Variance Analysis ~ Standard Costing [For CA/CS/CMA/M.Com/B.Com]

CA. Naresh Aggarwal
CA. Naresh Aggarwal
420.1 هزار بار بازدید - 6 سال پیش - For full course, visit:
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Explained the concept behind Labor Cost Variances analysis and procedure to calculate all variances without any formula to remember by simply applying the logic. An ICWA / CMA exam question used to explained all the concept of ascertainment of Direct Labour Variances :

Please note that during the solution I did a small mistake while calculating standard time for skilled labour (It should be 2/4 x 810) but that is not affected the answers as final calculation is correct. I mentioned this so that student don't get confused.

This lecture covers the following analysis
1. Direct Labour Cost Variance
2. Direct Labour Rate Variance
3. Direct Labour Efficiency Variance
4. Direct Labour Idle Time
5. Direct Labour Yield Variance
6. Direct Labour Gang/Mix Variance


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6 سال پیش در تاریخ 1397/02/08 منتشر شده است.
420,173 بـار بازدید شده
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