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  • Managerial Accounting

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    Ilyas Sadvokassov
    47 views2 pages
    The change in the quantity of money is not equal to thechange in the monetary base because of the multipliereffect.

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    The change in the quantity of money is not equal to thechange in the monetary base because of the multipliereffect.

    Copyright:

    © All Rights Reserved
    Download as DOC, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    47 views2 pages

    Managerial Accounting

    Uploaded by

    Ilyas Sadvokassov
    The change in the quantity of money is not equal to thechange in the monetary base because of the multipliereffect.

    Copyright:

    © All Rights Reserved
    Download as DOC, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    of 2

    Price Variance

    =Actual dollar sales-(units sold x budgeted unit price)

    Volume Variance

    =(Actual units sold x budgeted average unit


    contribution margin)-Budgeted contribution margin

    Mix Variance

    =(Average unit margin for units sold-Average unit margin


    for budgeted units) x Actual units sold

    Cost Variance

    =Budgeted fixed costs - Actual fixed costs

    Sales-Mix
    Variance =

    Actual
    Actual
    Units of
    X Sales-Mix
    All
    Percentage
    Products
    Sold

    Budgeted
    Sales-Mix X
    Percentage

    Budgeted
    Contribution
    Margin per Unit

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